Rebate Eligibility: Did you take credits, like the low income tax credit?

Alex and Maya both worked last year and their employers withheld taxes from their income. When they filed, they qualified for a variety of credits. including the low-income tax credit. As a result, their net taxes owed for the year, or tax liability, reduced to $0. Since your rebate can't be more than your net tax liability, they are not eligible for the rebate.