2026 Ontario TD1ON Tax Credit Amounts (Full Guide)

— Quick answer

— Why your TD1ON matters more in January than any other month

Every January, Ontario employers ask a familiar question: is the TD1 form we have on file for you still correct? The 2026 amounts are now published — indexed 1.9% higher than 2025 — and payroll systems across the province are updating for the first pay period of the year.

For most Ontario employees, the TD1ON is a routine form filled out on day one of a new job and never touched again. But if you have recently married, separated, become a caregiver, or turned 65, this is the moment when a small paperwork step can be worth several hundred dollars in corrected withholding over the year.

For small business owners running payroll, January is also when a missed TD1ON on file quietly becomes an audit risk. This guide walks through every 2026 amount, every income threshold, and every scenario that changes what you write on the form.

— Pick your path: which reader are you?

Our guide to managing payroll in Canada covers the full workflow for employers running payroll for their own team.

— Every 2026 Ontario TD1ON amount at a glance

Ontario personal tax credits are non-refundable — meaning they reduce the tax you owe but do not create a refund on their own. The Canada Revenue Agency (CRA) applies the 1.9% indexing factor automatically each January, so all amounts on the 2026 form are already updated from their 2025 levels.

The basic personal amount is the largest and applies to every Ontario resident by default. The next-largest credits — spouse, disability, and eligible-dependant — apply only in specific family or health circumstances and often require partial-claim math using the TD1ON-WS worksheet.

Every credit line works in isolation. You can claim multiple credits on the same TD1ON as long as each meets its own qualifying condition. For a broader view of how these credits fit into overall provincial tax, see our explainer on the 2026 income tax brackets.

— Line-by-line: how to fill out your TD1ON for 2026

The 2026 TD1ON has ten numbered lines. Most Ontario employees only complete line 1. Here is what to enter on each line if it applies to you.

1. 1
   Basic personal amountEnter $12,132. Pre-printed on the form and applies to every Ontario resident.
2. 2
   Age amountEnter $6,342 if you will be 65 or older on December 31, 2026 and your net income is $47,210 or less. Use the TD1ON-WS worksheet for partial claims up to $89,490.
3. 3
   Pension income amountEnter the lesser of $1,796 or your annual pension income from an employer plan, RRIF, or annuity. CPP, OAS, and GIS do not qualify.
4. 4
   Disability amountEnter $10,494 if you have an approved Form T2201 (Disability Tax Credit Certificate) on file with the CRA.
5. 5
   Spouse or common-law partner amountEnter $11,029 if your partner lives with you and their 2026 net income is $1,103 or less. Partial claims apply up to $12,132.
6. 6
   Eligible dependant amountUp to $11,029 for a supporting relative living with you who has no spouse. Partial claims between $1,103 and $12,132 of dependant income.
7. 7
   Ontario caregiver amountFor an infirm dependant aged 18 or older. Requires the TD1ON-WS worksheet.
8. 8
   Amounts transferred from your spouseAny unused age, pension, or disability amount from your partner’s tax return.
9. 9
   Amounts transferred from a dependantUnused disability amount from a dependant’s tax return.
10. 10
    Total claim amountAdd every line above. This total tells your employer how much of your income to shield from provincial withholding each pay period.

— Federal TD1 vs. Ontario TD1ON: what the two forms actually do

The two forms are independent. The 2026 federal basic personal amount is $16,452 for employees earning $181,440 or less; the equivalent Ontario amount is $12,132. That gap exists because each level of government sets its own thresholds and rates.

A common employee mistake is filing the federal TD1 and forgetting the TD1ON, or vice versa. When one form is missing, your employer defaults to withholding based on the basic personal amount only. You are unlikely to be under-withheld, but you also miss out on credit for spousal, caregiver, or disability amounts you actually qualify for until you file your return.

For a fuller picture of how federal tax layers with provincial tax on the same paycheque, see our overview of how Canadian federal income tax works.

— From claim amount to paycheque: how Ontario claim codes work

Your total claim amount on line 10 does not go into the payroll system directly. Employers map it to a claim code from 0 to 10 using the CRA’s T4032-ON Payroll Deductions Tables. Code 1 corresponds to the basic personal amount only; codes 2 through 10 correspond to progressively larger total claim amounts.

The T4032-ON payroll tables use their own internal reference figure of $12,989 at claim code 1 — a payroll-table construct that includes technical adjustments for withholding accuracy. This is not what you enter on line 1 of the TD1ON. You enter $12,132; your employer looks up code 1.

For SME owners, the claim-code lookup is what actually determines whether an employee is withheld correctly each pay period. Miscoded employees are one of the more common findings during a CRA payroll audit. Our article on the hidden drag payroll taxes place on Canadian business walks through the workload in more detail.

— Two jobs, a raise, a new dependant: when to re-file mid-year

The TD1ON is not a once-per-career form. Six life events typically trigger a fresh filing: getting married or entering a common-law relationship, separating or divorcing, gaining or losing a dependant, receiving a CRA-approved disability certificate for yourself or a dependant, starting a second job, and starting to receive pension income.

If you take on a second job, the rule is strict: you cannot claim the same personal credits twice. On the TD1ON for your second employer, tick the box near line 10, enter 0 as your total claim amount, and do not complete lines 2 through 9. If you claim the basic personal amount on both forms, you will owe tax at year-end because both employers will have under-withheld against the same personal credits.

— Common mistakes on the 2026 TD1ON

• →Claiming the disability amount without an approved T2201 on file. The CRA requires the Disability Tax Credit Certificate to be approved before line 4 can be used.
• →Using the wrong province’s form. TD1ON is Ontario only. Employees who commute across provincial borders should use the form for their province of employment, not residence.
• →Claiming the basic personal amount on TD1ONs for two employers at once. This creates under-withholding against the same personal credits and results in tax owing every April.
• →Assuming the age amount is the same regardless of income. The phase-out between $47,210 and $89,490 is often overlooked, leaving pensioners to claim the full $6,342 when they only qualify for a partial amount.
• →Forgetting to sign and date the form. An unsigned TD1ON is not valid, and your employer will default to the basic personal amount alone until a signed version is received.
• →Skipping the TD1ON-WS worksheet for partial claims. The worksheet math is not optional for spouse, dependant, caregiver, or age amounts in phase-out ranges.

— Frequently asked questions

Self-employed readers with employer income can also review our guide to how sole proprietors handle tax deductions.

Sources & references

1. Canada Revenue Agency — TD1ON 2026 Ontario Personal Tax Credits Return — https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1on.html
2. Canada Revenue Agency — TD1ON-WS Worksheet 2026 — https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1on-ws.html
3. Canada Revenue Agency — T4032-ON Payroll Deductions Tables (January 2026) — https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032on-jan/t4032on-january-general-information.html
4. Canada Revenue Agency — TD1 2026 Personal Tax Credits Return (federal) — https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1.html
5. Canada Revenue Agency — Form T2201 Disability Tax Credit Certificate — https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit/t2201.html