- 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.