Ontario

Low-income Individuals and Families Tax Credit

Easy application

Tax filing required

The Low-income Individuals and Families (LIFT) Tax Credit provides up to $850 each year in Ontario personal income tax relief to lower income workers. This includes individuals earning minimum wage.

It is a non-refundable tax credit that you can use to reduce or eliminate your Ontario personal income tax, excluding the Ontario Health Premium.

To qualify:

  • You must be a Canadian resident in any province or territory at the start of the tax year.
  • You must be an Ontario resident by the end of the tax year.
  • You must have employment income.
  • You must owe Ontario personal income tax.
  • Your individual adjusted net income for the year must be below $38,500.
  • Your adjusted family net income for the year must be below $68,500.
  • You must not have spent more than six months in prison during the year.

Complete Schedule ON428–A to calculate your credit and enter the amount on line 62140 of your Form ON428.

If you have a spouse or common-law partner who has employment income, they can also claim this credit on their Schedule ON428–A.

Last updated: September 1, 2021