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New Member
posted Nov 8, 2020 3:01:13 PM

What is the 'base amount' for a dependent on form ON428?

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1 Replies
Level 15
Nov 9, 2020 7:04:51 AM

Line 5816 – Amount for an eligible dependant You can claim the provincial amount if your dependant’s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $7,988, and the rules are met for claiming the amount on line 305 of federal Schedule 1. If your dependant’s net income is: ■ $726 or less, enter $7,262 on line 5816; or ■ more than $726 but less than $7,988, complete the calculation for line 5816 on the Provincial Worksheet to determine your claim. (This will determine your eligible dependant amount.)