The TD1ON-WS worksheet is a personal calculation sheet Ontario employees use to work out partial amounts for four credits on the 2026 TD1ON before entering the final figures on the form itself. You only need it when your income, or a dependant’s income, falls inside a specific range that reduces a credit below its maximum. If you qualify for the full credit, skip the worksheet and put the full amount straight on the TD1ON. The worksheet stays with you; only the TD1ON goes to your employer.
When You Actually Need the Worksheet
Four credits on the 2026 TD1ON can produce a partial claim. Reach for the worksheet if any of these fit your situation:
- Age amount (Line 2): you turn 65 or older by December 31, 2026, and your estimated net income falls between $47,210 and $89,490.
- Spouse or common-law partner amount (Line 5): your partner’s estimated net income falls between $1,103 and $12,132.
- Eligible dependant amount (Line 6): your eligible dependant’s estimated net income falls between $1,103 and $12,132.
- Ontario caregiver amount (Line 7): you support an infirm dependant aged 18 or older whose estimated net income falls between $20,944 and $27,066.
If none of those ranges apply — say your spouse earns well under $1,103, or you are under 65 — claim the full credit directly on the TD1ON and set the worksheet aside.1Carleton University. TD1ON-WS Worksheet for the 2026 Ontario Personal Tax Credits Return
What to Have Ready
Before you start, pull together:
- Your own estimated 2026 net income (employment, pensions, investment income, and any other sources). You need this for the age amount.
- Your spouse’s or common-law partner’s estimated net income, counting all sources including income earned before and during the relationship.
- Your dependant’s estimated net income, if you’re claiming the eligible dependant or Ontario caregiver amount.
- Confirmation that Form T2201 is on file with the Canada Revenue Agency if you also plan to claim the disability amount on Line 4. The disability amount is either claimed in full or not at all, so it does not use this worksheet, but the T2201 approval should be sorted first.2Canada Revenue Agency. Disability Tax Credit
Download the current 2026 TD1ON-WS and the matching TD1ON from the CRA.3Canada Revenue Agency. TD1ON-WS Worksheet for the 2026 Ontario Personal Tax Credits Return4Canada Revenue Agency. TD1ON 2026 Ontario Personal Tax Credits Return
Age Amount (Line 2)
The full 2026 Ontario age amount is $6,342 for anyone 65 or older by year-end with net income at or below $47,210. Above $89,490 the credit is zero. The worksheet handles everything in between.
Write down $6,342. On the next line, enter your estimated 2026 net income. Subtract $47,210 from that income; if the result is negative, enter zero (you qualify for the full amount and don’t need the worksheet here). Otherwise multiply the difference by 15% and subtract the product from $6,342. The result is your partial age amount and goes on Line 2 of the TD1ON.
Worked example: net income of $60,000, minus $47,210, equals $12,790. Multiply by 0.15 to get $1,918.50. Subtract from $6,342. Your Line 2 entry is $4,423.50.
Spouse or Common-Law Partner Amount (Line 5)
The 2026 base is $12,132. You claim on Line 5 if your partner lives with you and their estimated net income falls between $1,103 and $12,132. Below $1,103, skip the worksheet and enter the full $11,029 on the TD1ON. Above $12,132, you cannot claim this credit.
Write down $12,132, subtract your partner’s estimated net income, and enter the result on Line 5 up to a maximum of $11,029.
Eligible Dependant Amount (Line 6)
The math mirrors the spouse calculation. You can claim this if you don’t have a spouse or common-law partner (or have one who neither lives with you nor is supported by you), the dependant is related to you and lives with you, and the dependant’s net income is between $1,103 and $12,132.
Subtract the dependant’s estimated net income from $12,132. The result, capped at $11,029, is your Line 6 entry. If the dependant’s income is $1,103 or less, put the full $11,029 on the TD1ON without using the worksheet.1Carleton University. TD1ON-WS Worksheet for the 2026 Ontario Personal Tax Credits Return
Ontario Caregiver Amount (Line 7)
This credit is for supporting an infirm dependant aged 18 or older. Qualifying relatives include your child, grandchild, parent, grandparent, sibling, aunt, uncle, niece, or nephew, and the equivalent relatives of your spouse or common-law partner, provided the person resides in Canada and has an impairment of physical or mental functions.
For 2026, use the worksheet if the dependant’s net income is between $20,944 and $27,066. Start with $27,066 and subtract the dependant’s estimated net income; that result is capped at $6,122. Then subtract anything you already claimed for the same dependant on Line 6. The remainder goes on Line 7. Above $27,066, no caregiver amount is available.
Where the Worksheet Goes When You’re Done
Do not send the completed TD1ON-WS to your employer or payer. It stays in your files. Transfer each final amount to the matching line on the TD1ON, and give the completed TD1ON — printed or scanned — to payroll.4Canada Revenue Agency. TD1ON 2026 Ontario Personal Tax Credits Return Keep the worksheet with your tax records. If the CRA later asks how you arrived at a partial credit, that sheet is your answer.
When to Redo the Worksheet
File a new TD1ON with your employer within seven days of any change that affects your credits for the year.5Canada.ca. Employers’ Guide – Payroll Deductions and Remittances Common triggers: a change in marital status, a dependant crossing one of the income thresholds above, turning 65 mid-year, or a disability status being approved or revoked. Rerun the worksheet with the updated estimates and put the fresh numbers on a new TD1ON.