Low-income Individuals and Families
Tax (LIFT) Credit 		Schedule ON428-A
T1 General - 2024

To find out if you are eligible for the low-income individuals and families tax (LIFT) credit, go to canada.ca/on-tax-info.

Complete this schedule and attach a copy to your paper return.


Calculating your maximum allowable credit
Amount from line 10100 of your return  1 
Amount from line 10400 of your return +  2 
Line 1 plus line 2 =  3 
Applicable rate x  4 
Line 3 multiplied by the percentage on line 4 (maximum $875) =  5 
 

Calculating your adjusted net income
Net income from line 23600 of your return
(or the amount you would have entered if the instructions on line 23600 said "if negative, show in brackets")		  6 
Amount from line 21300 of your return +  7 
Amount of Registered disability savings plan (RDSP) income repayment included on line 23200 of your return +  8 
Add lines 6 to 8. =    9 
 
Amount from line 11700 of your return  10 
Amount of RDSP income included on line 12500 of your return +  11 
Line 10 plus line 11 =   -  12 
Line 9 minus line 12.
(if negative, enter "0")		 Your adjusted net income =  13 
                                     

 
If you were single at the end of the year, complete Part A to calculate your credit.
 
If you had a spouse or common-law partner at the end of the year, complete Part B on the next page.

                                     

Part A - Calculating the credit for single individuals
Amount from line 5 (maximum $875)  14 
Amount from line 13  15 
Individual income threshold -  16 
Line 15 minus line 16
(if negative, enter "0")		 =  17 
Applicable rate x  18 
Line 17 multiplied by the percentage on line 18 =   -  19 
Line 14 minus line 19
(if negative, enter "0")		 =  20 
Enter the amount from line 20 on line 62140 of your Form ON428.
Continue on the next page   
 
2

                                     

Part B - Calculating the credit for individuals with a spouse or common-law partner
Net income from line 23600 of your spouse's or common-law partner's return (or the amount they would have entered if the instructions on line 23600 said "if negative, show in brackets")  21 
Amount from line 21300 of your spouse's or common-law partner's return +  22 
Amount of RDSP income repayment included on line 23200 of your spouse's or common-law partner's return +  23 
Add lines 21 to 23. =    24 
 
Amount from line 11700 of your spouse's or common-law partner's return  25 
Amount of RDSP income included on line 12500 of your spouse's or common-law partner's return +  26 
Line 25 plus line 26. =   -  27 
Line 24 minus line 27
(if negative, enter "0")		 Your spouse's or common-law partner's adjusted net income =  28 
 
Amount from line 5 of the previous page. (maximum $875)  29 
Amount from line 13 of the previous page.  30 
Individual income threshold -  31 
Line 30 minus line 31
(if negative, enter "0")		 =  32 
 
Amount from line 30.  33 
Amount from line 28. +  34 
Line 33 plus line 34. Adjusted family net income =  35 
Family income threshold -  36 
Line 35 minus line 36
(if negative, enter "0")		 =  37 
 
Enter whichever is more: amount from line 32 or line 37. =  38 
Applicable rate x  39 
Line 38 multiplied by the percentage on line 39 =   -  40 
Line 29 minus line 40
(if negative, enter "0")		 =  41 
Enter the amount from line 41 on line 62140 of your Form ON428.