How to Fill Out the Ontario TD1ON: Credit Lines, Signing, and Updates

To fill out the Ontario TD1ON, enter your identifying details at the top, then work down the numbered credit lines and claim only the ones that apply to you, using the TD1ON-WS worksheet for any partial amounts. Total your claims on lines 9 and 10, review the two checkboxes and the additional-tax line on page 2, then sign and hand the completed form to your employer’s payroll or HR department. The form goes to your employer, not the CRA.¹

Before You Start

Download the current form from the CRA site. Look specifically for “TD1ON 2026 Ontario Personal Tax Credits Return” — the wrong province’s form will produce the wrong withholding.² A fillable-saveable PDF is available so you can complete it on screen. If any of your credits require a partial calculation, download the TD1ON-WS worksheet from the same page.³

One thing worth knowing before you begin: if you only plan to claim the basic personal amount and nothing more, you don’t actually need to submit a TD1ON. Your employer will withhold on that basis by default. You only need to hand in the form when you’re claiming additional credits or using one of the page 2 checkboxes.

The Top of the Form

Fill in your full legal name, date of birth, residential address, Social Insurance Number, and the date your employment begins. This is the section payroll uses to match the form to your file, so match your legal name and SIN exactly to what’s on your other employment paperwork.

Working Through the Credit Lines

Enter only the credits that apply. Leave every other line blank.

Line 1: Basic Personal Amount

Pre-printed on the form. For 2026 it’s $12,132. Every Ontario resident gets this. If you expect your total annual income to fall below this figure, skip ahead to the reduced-withholding checkbox on page 2 instead of stopping here.

Line 2: Age Amount

If you’ll be 65 or older by December 31, 2026, and your net income for the year will be $47,210 or less, enter the full $6,342. Between $47,210 and $89,490 you get a partial amount — run the numbers through the TD1ON-WS worksheet. Above $89,490 the credit is zero.⁴

Line 3: Pension Income Amount

Enter the lesser of $1,796 or your estimated annual pension income if you receive regular payments from an employer pension, a registered retirement income fund, or an annuity. CPP, OAS, and Guaranteed Income Supplement payments do not qualify.⁴

Line 4: Disability Amount

Enter $10,494 if you have an approved Form T2201 (Disability Tax Credit Certificate) on file with the CRA. The T2201 must be approved before you can claim this line.⁴

Line 5: Spouse or Common-Law Partner Amount

If your spouse or common-law partner lives with you and their net income for the year will be $1,103 or less, enter $11,029. Between $1,103 and $12,132, claim a partial amount using the worksheet. Above $12,132 in spousal income, the credit is zero.⁴

Line 6: Amount for an Eligible Dependant

For people supporting a relative who lives with them when they have no spouse or common-law partner (or one who doesn’t live with them). Claim the full $11,029 if the dependant is related to you, lives in your home, and has net income of $1,103 or less. Between $1,103 and $12,132 of dependant income, use the worksheet for a partial amount. You cannot claim both line 5 and line 6.⁴

Line 7: Ontario Caregiver Amount

You may claim this if you support an infirm dependant aged 18 or older who is your child, grandchild, parent, grandparent, sibling, aunt, uncle, niece, or nephew, and who is resident in Canada. The calculation depends on the dependant’s net income and their relationship to you, and this line cannot be filled in without first running through the line 7 section of the TD1ON-WS.⁴

Line 8: Tuition Amount

If you’re a student, enter the tuition fees you’ll pay in 2026 to a qualifying post-secondary institution. Your school issues a T2202 certificate showing the eligible amount. Ontario eliminated its separate education and textbook credits some years ago, so only tuition fees belong on this line.

Lines 9 and 10: Total Claim

Add every line you completed and enter the total on line 9. Carry the same figure down to line 10. That’s the number your employer uses to set your provincial withholding. If line 10 is higher than the basic personal amount alone, your per-paycheque Ontario tax withholding will drop compared to the default.

Page 2: Checkboxes and Additional Tax

The back of the form has three items that are easy to miss and can meaningfully change your take-home pay.

More than one employer at the same time: if you already claimed your credits on a TD1ON at another job, check this box, enter $0 on line 10, and leave lines 2 through 9 blank. Claiming the same credits at two jobs will leave you owing a lump sum at tax time.¹
Total income less than total credits: if your annual income from all sources will be less than the total on line 10, check this box and your employer will stop withholding Ontario income tax entirely. Common for part-time workers, seasonal workers, and students.
Additional tax to be deducted: write a flat dollar amount here if you want extra provincial tax withheld each pay period. Useful when you have investment income, rental income, or other earnings that no employer is withholding on. The amount comes off on top of the regular calculation.

Signing and Submitting

Sign and date the form, then give the physical or digital copy to your employer’s payroll or HR department. The CRA does not receive TD1ON forms directly; they stay with the employer.¹ The change should show up on your next pay stub. If your net pay doesn’t move after a pay cycle or two, follow up with payroll. Keep your own signed copy in case a question comes up later.

Updating the Form After a Change

Once you’re on file, you have seven days to submit an updated TD1ON whenever something changes that could affect your credits: a marriage, the birth of a dependant, a spouse whose income rises above the threshold, or turning 65.¹ The seven-day deadline applies when your credits decrease. If your credits increase, updating is optional, but if you skip it you’ll overpay tax until your annual return sorts it out as a refund.

The penalty for missing the seven-day window on a decrease is $25 per day, with a minimum of $100 and a maximum of $2,500.¹ Making a deliberately false statement on any TD1 form carries additional penalties under the Income Tax Act. Claim only what you actually qualify for, update within seven days when your circumstances change, and keep a signed copy for yourself.

1
Canada.ca. Get the Completed TD1 Forms From the Individual
2
Canada Revenue Agency. TD1ON 2026 Ontario Personal Tax Credits Return
3
Canada Revenue Agency. TD1 Forms for 2026 for Pay Received on January 1, 2026 or Later
4
Government of Canada. TD1ON 2026 Ontario Personal Tax Credits Return