Ontario Sales Tax Credit

Frequently Asked Questions


What if I turn 19 years of age during the 2014 benefit year?

If you turn 19 between July 2014 and June 2015, you should apply for the 2014-15 Ontario Sales Tax Credit on your 2013 personal income tax and benefit return. If you qualify, you will receive the next scheduled payment after you turn 19.


If I'm married or have a common-law partner, who should apply for the Ontario Sales Tax Credit?

If you are married or have a common-law partner, only one of you should apply for the credit for the family. The payment will be the same regardless of which one of you applies. If you both apply, the credit will be paid to the one whose personal income tax and benefit return is assessed first.


I share custody of my dependent child(ren) with my former spouse/common-law partner. How is the Ontario Sales Tax Credit payment determined?

If you qualify for the credit, you will receive payment equal to your own credit plus 50 per cent of the amount you would have received if the child(ren) lived with you on a full-time basis. The payment will form part of the Ontario Trillium Benefit and your child's portion of the Ontario Sales Tax Credit will be calculated and paid in equal amounts to both shared-custody parents.

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