"Designing a refundable tax credit in Ontario linked to food purchased from stores indicators from the Ontario Consumer Price Index (O-CPI) and phased in similarly to the Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit requires a structured approach that balances inflation responsiveness, income sensitivity, and administrative feasibility.

The NDP’s Monthly Grocery Rebate would be delivered to Ontarians on a monthly basis. The baseline credit/benefit is tied to the cost of a basket of essential food items, how much each family spent on the basket of essential food items annually before Ford became Premier, and how much that price has increased since. The amount is increased given changes to the price of the basket of essential food items in grocery stores. The rebate is non-taxable and recipients are identified based on 2024 tax filings.

This design ensures the credit adapts to rising food costs while targeting low-to-moderate-income families. By borrowing some successful elements from Ontario’s existing refundable credits (e.g., the CARE Tax Credit’s phase-in structure and the Trillium Benefit’s inflation adjustments), it balances equity, efficiency, and simplicity.

Eligibility Criteria

Residency: Recipients must be Ontario residents as of December 31 of the tax year.

Income Threshold: Introduce a phased-in structure where the credit amount decreases as household income rises.

• Full credit for family households with adjusted net income ≤ $65,000; full credit for individuals with adjusted net income ≤$50,000.

• Partial credit phased out by 3.5% of family household income exceeding $65,000, and reaching zero at $100,000 (final phase-out credit = 51%)

• Partial credit phased out by 3.5% of individual income exceeding $50,000, and reaching zero at $65,000 (final phase-out credit = 51%)

Base Credit: Provides $40 per adult in each household.

Family Size Adjustments: Provide additional amounts per dependent (eg $20 base credit per child under 18) to reflect higher food costs for larger households."

— ontariondp.ca, retrieved 2025-02-20

"We will create an office for a provincial Consumer Watchdog that will be a one stop shop for consumer complaints. A core challenge of consumer protection in Ontario that enforcement requires the individual to pursue legal action, or the Government of Ontario to impose a fine on those who violate it. You shouldn't need a lawyer to stop corporations from gouging you with deceptive pricing. The Consumer Watchdog would hold the power to investigate businesses or other entities on consumer protection laws or practices. They could release public reports similar to the Auditor General or the Ombudsman of Ontario, and to level fines or other penalties against businesses found to be in violation of consumer protection legislation." — ontariondp.ca, retrieved 2025-02-20

"We will establish a Corporate Crime and Competition Bureau to enforce competition laws and prevent coordinated price hikes among Ontario grocers. The Bureau would focus on actively monitoring large corporations and conspiracies that would otherwise be nearly impossible to detect at the consumer level." — ontariondp.ca, retrieved 2025-02-20

"Feed students. Kids can’t learn on an empty stomach. Families are facing record high grocery bills, and inflation from tariffs could drive up costs even further. We’ll create a universal School Food Program so that every child in Ontario is set up to succeed. Ontario already feeds some kids in school, we’ll expand it for all and use fresh food prepared and grown right here in Ontario to do it. We can help kids focus on their teacher, not their hunger, and give families some financial relief." — ontariondp.ca, retrieved 2025-02-20