Low-income Individuals and Families
Tax (LIFT) Credit 		Schedule ON428-A
T1 General - 2023

To find out if you are eligible for the Low-income individuals and families tax (LIFT) credit, see the Ontario Information Guide in your tax package.

Complete this schedule and attach a copy to your 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
Amount from line 23600 of your return  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
Amount from line 23600 of your spouse's or common-law partner's return  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.