On line 9, they get to add a little more from their occupancy cost. They have to work out 10% of line 7. In this case, that's 10% of $1,680. If you need to, you can use your calculator, but to find 10% of a number, you put a decimal point at the end if there isn't one already, and move this decimal point one place to the left. Ten percent of $1,680 = $168. Maria's husband enters this on line 9. He adds lines 8 and 9 and that tells them how much they will get as their property tax credit.

In order to claim this as a credit, Maria's husband has to fill in the address where they have lived during the tax year. He also has to fill in how many months they lived at this address, how much rent they paid, and the name and address of their landlord.

When that's done, they can move on to the sales tax credit over the page in the simplified form.

Maria's husband can claim $100 for himself and $100 for Maria. If they had children, he could claim $50 for each child. However, they don't, so they claim $200 on line 14 for their sales tax credit.

Maria's husband then adds line 10 (the property tax credit) to line 14 and writes the answer on line 15. Their property tax credit was for $418, so the answer that goes on line 15 is $618.

They haven't quite finished. Maria's husband is under age 65, and he has to do one more calculation before they can learn how much they will get as provincial credits. He has to take $4,000 away from their net income found on line 3. Their net income came to $24,000. Take away $4,000 and that leaves $20,000. Now he has to find 2% of this amount.

Maria's husband enters $400 on line 16.

There is one last calculation to be made. Maria's husband has to take line 16 away from line 15 and then he enters that amount on line 17.

The amount Maria and her husband can claim as Ontario property and sales tax credits is $218. This amount is entered on line 479 of her husband's return. Only one of them can claim the credits, although the fact that Maria is his wife is taken into account. Maria's husband claims $100 for Maria on line 12.