The TD1ON is the Ontario Personal Tax Credits Return your employer or pension payer uses to work out how much Ontario tax to deduct from your pay. You fill it in with the federal TD1 when you start a job or pension in Ontario, or when your situation changes. For 2026 the Ontario basic personal amount is $12,989, and if you don't hand in a TD1ON, your payer deducts tax allowing only that basic amount.
Everything below comes from the CRA's TD1ON 2026 form page and the TD1ON E (26) form, as of October 2026. All amounts are in Canadian dollars.
Who fills one in
You fill in the TD1ON only if you're an employee working in Ontario or a pensioner living in Ontario, and one of these applies:
- you have a new employer or payer and you'll receive salary, wages, commissions, pensions, employment insurance benefits or other pay
- you want to change amounts you claimed before, for example because your number of eligible dependants changed
- you want more tax deducted at source
You sign it and give it to your employer or payer, not the CRA. It's marked Protected B when completed, and it asks for your social insurance number.
The 2026 Ontario amounts
| Line | Amount | Condition |
|---|---|---|
| 1 Basic personal amount | $12,989 | Anyone employed in Ontario or any pensioner living there |
| 2 Age amount | $6,342 | 65 or older on December 31, 2026, with net income of $47,210 or less; partial between $47,210 and $89,490 |
| 3 Pension income amount | $1,796 or your pension, if less | Regular pension payments, not CPP, QPP, OAS or GIS |
| 4 Disability amount | $10,494 | If you'll claim it on your return using Form T2201 |
| 5 Spouse or common-law partner | $11,029 | You support a partner who lives with you and whose net income is $1,103 or less; partial up to $12,132 |
| 6 Eligible dependant | $11,029 | Same income limits; you have no partner, or one you don't live with or support |
| 7 Ontario caregiver amount | Worksheet | You support an infirm dependant aged 18 or older |
These are the figures printed on the 2026 form, as of October 2026. Partial amounts for lines 2, 5, 6 and 7 come from the companion worksheet, Form TD1ON-WS.
Ontario isn't a copy of the federal form
The insight that catches people: the TD1ON is a separate claim with its own amounts and its own short list of lines. Your federal TD1 controls federal tax deductions; the TD1ON controls Ontario's. If you fill in only the federal one, your payer still applies only the Ontario basic personal amount, which can mean too much provincial tax comes off each pay if you'd qualify for the age, pension, spouse or dependant lines.
Lines 8, 9 and 10
- Line 8: unused age, pension income or disability amounts your spouse or common-law partner won't use on their own return.
- Line 9: an unused disability amount from a dependant.
- Line 10: the total of lines 1 to 9. Your payer uses this figure to set your Ontario tax deductions.
Two jobs or pensions at once
If you have more than one employer or payer at the same time and you've already claimed your credits on another 2026 TD1ON, you can't claim them again. If your total income from all sources will be more than the credits you claimed on that other form, you tick the box, enter 0 on line 10 and leave lines 2 to 9 blank. That stops the same credits being claimed twice across your payers.
Paying more or less tax at source
- Income below your claim: if your total income for the year will be less than your line 10 total, tick that box and your payer won't deduct tax.
- More tax: the TD1ON has no line for it. Use the 'Additional tax to be deducted' section of the federal TD1.
- Less tax: for deductions not on the form, such as periodic RRSP contributions, child care or employment expenses, charitable donations, or tuition carried forward, file Form T1213 to get a letter of authority from your tax services office, and give that letter to your payer.
- RRSP through payroll: you don't need a letter of authority if your employer deducts RRSP contributions from your salary.
A note for Ontario employers
The CRA's form page asks employers not to hand out paper copies. Instead you can give employees the link to the form page and ask them to fill it in and scan it back or hand you a printed copy, or set up federal and provincial TD1 forms electronically following the CRA's Electronic TD1 Form instructions. Either way, keep the completed form with your payroll records rather than sending it to the CRA.
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Filling it in, step by step
- Enter your name, date of birth, address, social insurance number and employee number if you have one. Non-residents also give their country of permanent residence.
- Fill in line 1 and each later line that applies, using the 2026 amounts.
- Use Form TD1ON-WS for any partial amount.
- Add lines 1 to 9 and enter the total on line 10.
- Tick the two-employer or low-income boxes if they apply.
- Sign and date the certification, then give the form to your employer or payer.
My verdict
If you work or draw a pension in Ontario, fill in the TD1ON every time you start with a new payer, not just the federal TD1. With the table above it's a short form, and it's what lets your payer apply the Ontario credits you qualify for all year. If you hold two jobs, claim your credits on one TD1ON only and enter 0 on the other.
Frequently asked questions
What is the TD1ON form?
It's the Ontario Personal Tax Credits Return. Your employer or pension payer uses it to work out how much Ontario tax to deduct from your pay.
What is the Ontario basic personal amount for 2026?
The 2026 TD1ON shows a basic personal amount of $12,989, as of October 2026.
Do I need to fill out both TD1 and TD1ON?
Yes, if you work or receive a pension in Ontario and need to claim more than the basic amounts. The federal TD1 sets federal tax deductions; the TD1ON sets Ontario's.
What happens if I don't fill out a TD1ON?
Your employer or payer deducts Ontario tax allowing only the basic personal amount.
With two jobs, do I claim on both TD1ON forms?
No. Claim your credits on one. On the other, tick the box, enter 0 on line 10 and leave lines 2 to 9 blank.
