Low-income Individuals and Families Tax Credit

Lead

The Childcare access and relief from expenses tax credit is a new refundable credit for families with eligible child care expenses.

Introduction

The non-refundable Low-income Individuals and Families Tax Credit has been introduced for eligible individuals with employment income.  Employment income is income shown in box 14 of the T4 slip. 

Eligibility

You may be eligible if you:

  • were a resident of Canada on January 1st, 2019 and
  • were a resident of Ontario on December 31st, 2019 and
  • had employment income for 2019

You cannot claim this credit if you:

  • were subject to the Ontario additional tax for minimum tax purposes and/or
  • were confined to a prison or similar institution on December 31st, 2018 and for the first 179 days of 2019.

How to apply

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.

Difficulty

Easy Application
Tax filing
Yes
Jurisdiction
Provincial
Topics
Income