Line 85 - Low-income individuals and families tax (LIFT) credit
Line 85 - Low-income individuals and families tax (LIFT) credit
You may be able to claim this credit if you meet all of the following conditions:
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You were a resident of Canada at the beginning of the year
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You were a resident of Ontario on December 31, 2024
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You had employment income for 2024
You cannot claim this credit if any of the following conditions apply:
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You were subject to the Ontario additional tax for minimum tax purposes
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You were confined to a prison or similar institution on December 31, 2023, and for the first 179 days of 2024
If you are preparing a return for a resident of Ontario who died in 2024, you can claim this credit on their final return.
If you were bankrupt at any time in 2024, you cannot claim this tax credit on any return for a tax year ending in 2024.
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.
Notes
If your spouse or common-law partner died at any time
in 2024, complete Part A to calculate your credit as if you
were single.
If you are preparing a return for a resident of Ontario who died in 2024, complete Part A to calculate the credit as if the deceased was single.
Supporting documents
If you are filing a paper return, attach your completed Schedule ON428-A.
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