Line 77 - Low-income individuals and families tax credit

You may be able to claim this credit if you meet all of the following conditions:

• You were a resident of Canada on January 1^st, 2019.

• You were a resident of Ontario on December 31, 2019.

• You had employment income for 2019.

You cannot claim this credit if any of the following conditions apply:

• You were subject to the Ontario additional tax for minimum tax purposes.

• You were confined to a prison or similar institution on December 31, 2018 and for the first 179 days of 2019.

If you are preparing a return for a resident of Ontario who died in 2019, you can claim this credit on their final return.

If you were bankrupt in 2019, you can only claim your credit on the post-bankruptcy return you file for the tax year ending December 31, 2019.

How to claim this credit

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.

Supporting documents

If you are filing a paper return, attach your completed Schedule ON428-A.

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