It will be reduced if your adjusted family net income is higher than certain amounts, depending on your family type: the credit will be reduced by two per cent of any income over $20,000 for single non-seniors, $25,000 for single seniors and non-senior families, including single parents, and $30,000 for senior couples.
For example, for a single senior with income of $27,000, the maximum credit will be $1,025 − [0.02 × ($27,000 − $25,000)] = $985.