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This credit should not be applied to individuals that are filing their departure tax. To be eligible, the taxpayer should be living in Ontario on the last day of the year:
https://www.ontario.ca/page/low-income-individuals-and-families-tax-credit#section-1
A client sent me their Notice of Assessment stating that the credit had been removed and therefore, the refund expected got reduced. They were not pleased.
I hope this helps the team on future improvements. Thanks.
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Please give us a call at 1-800-452-9970 for us to review the file and the notice of assessment.
I apologize for the inconvenience but hope this helps
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