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Low-Income Workers Tax Credit (LIFT)

Ministry of Finance / Canada Revenue Agency

Up to $875

Maximum credit of $875 or 5.05% of employment income, whichever is lower, reduced by 5% of income over $32,500 (individual) or $65,000 (family)

Non-refundable Ontario tax credit that reduces or eliminates Ontario personal income tax for low-income workers, including minimum-wage earners.

Open the official page ↗
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Worth a look

How to apply

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Who qualifies

Canadian residents at the start of the year and Ontario residents by year end with employment income who owe Ontario personal income tax, with individual adjusted net income below $50,000 and family adjusted net income below $82,500.

Individuals

Good to know

  • Funding: Non-refundable.

Evidence from the official page

  • amount“The maximum credit you can receive is $875 or 5.05% of your employment income, whichever is lower.” source ↗
  • process“You can claim it each year when you file your personal Income Tax and Benefit Return.” source ↗

Verified 2026-10-09 · High confidence. Always confirm on the official page before applying.