Ontario Low-income individuals and families tax (LIFT) credit

The Ontario low-income individuals and families tax (LIFT) credit helps low-income workers of Ontario reduce their provincial tax payable. You can claim this amount if:

  • You were a resident of Canada at the beginning of 2021 (this means if you moved to Canada during 2021, you won't be able to claim the Ontario LIFT credit)
  • You were a resident of Ontario on December 31, 2021
  • You had employment income in 2021
  • Your income and your family income is below a certain threshold

If you had self-employment income, you won’t be able to claim the LIFT credit. You also can’t claim this credit if you were subject to the Ontario additional tax for minimum tax purposes or if you were confined to a prison or similar institution on December 31, 2020 and for the first 179 days of 2021 (up to June 28, 2019, inclusive).