5006-A (Front) Protected B when completed 2025 Schedule ON428-A Low-income Individuals and Families Tax (LIFT) Credit 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 Line 1: Amount from line 10100 of your return ^ Line 2: Amount from line 10400 of your return ^ Line 3: Line 1 plus line 2 = ^ Line 4: Applicable rate 5.05% Line 5: Line 3 multiplied by the percentage from line 4 (maximum $875) = ^ Line 6: 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") ^ Line 7: Amount from line 21300 of your return ^ Line 8: Amount of registered disability savings plan (RDSP) income repayment included on line 23200 of your return ^ Line 9: Add lines 6 to 8. = ^ Line 10: Amount from line 11700 of your return ^ Line 11: Amount of RDSP income included on line 12500 of your return ^ Line 12: Line 10 plus line 11 = ^ Line 13: Line 9 minus line 12 (if negative, enter "0") Your adjusted net income = ^ 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. Note: If your spouse or common-law partner died at any time during the year, complete Part A as if you were single. Part A - Calculating the credit for single individuals Line 14: Amount from line 5 above (maximum $875) ^ Line 15: Amount from line 13 above ^ Line 16: Individual income threshold 32,500.00 Line 17: Line 15 minus line 16 (if negative, enter "0") = ^ Line 18: Applicable rate 5% Line 19: Line 17 multiplied by the percentage from line 18 = ^ Line 20: Line 14 minus line 19 (if negative, enter "0") Enter this amount on line 62140 of your Form ON428. = ^ 5006-A (Back) Part B - Calculating the credit for individuals with a spouse or common-law partner Line 21: 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") ^ Line 22: Amount from line 21300 of your spouse's or common-law partner's return ^ Line 23: Amount of RDSP income repayment included on line 23200 of your spouse's or common-law partner's return ^ Line 24: Add lines 21 to 23. = ^ Line 25: Amount from line 11700 of your spouse's or common-law partner's return ^ Line 26: Amount of RDSP income included on line 12500 of your spouse's or common-law partner's return ^ Line 27: Line 25 plus line 26 = ^ Line 28: Line 24 minus line 27 (if negative, enter "0") Your spouse's or common-law partner's adjusted net income = ^ Line 29: Amount from line 5 of the previous page (maximum $875) ^ Line 30: Amount from line 13 of the previous page ^ Line 31: Individual income threshold 32,500.00 Line 32: Line 30 minus line 31 (if negative, enter "0") = ^ Line 33: Amount from line 30 above ^ Line 34: Amount from line 28 above ^ Line 35: Line 33 plus line 34 Adjusted family net income = ^ Line 36: Family income threshold 65,0000.00 Line 37: Line 35 minus line 36 (if negative, enter "0") = ^ Line 38: Enter whichever is more: amount from line 32 or line 37. ^ Line 39: Applicable rate 5% Line 40: Line 38 multiplied by the percentage from line 39 = ^ Line 41: Line 29 minus line 40 (if negative, enter "0") Enter this amount on line 62140 of your Form ON428. = ^ See the privacy notice on your return.