- How much am I eligible to receive?
- How do I apply for the Ontario Sales Tax Credit?
- When will I receive my Ontario Sales Tax Credit payments?
- What does "benefit year" mean?
- What is adjusted family net income?
- What if I turn 19 years of age during the 2013-14 benefit year?
- If I'm married or have a common-law partner. Which one of us should apply for the Ontario Sales Tax Credit?
- I share custody of my dependent child(ren) with my former spouse/common-law partner. How is the payment determined?
- Can I still get the 2012-13 Ontario Sales Tax Credit if I haven’t filed my 2011 personal income tax return?
- Where can I cash the Ontario Trillium Benefit – Ontario Sales Tax Credit cheques?
How much am I eligible to receive?
You may be eligible to receive up to $278 for the 2013-14 benefit year for the Ontario Sales Tax Credit. You may also be eligible for an additional credit of up to $278 for:
- your spouse or common-law partner, and
- each dependent child under 19 years of age at the beginning of the payment month
The amount you receive will depend on the size of your family and your adjusted family net income as calculated from information on your 2012 personal income tax return. The income thresholds for the Ontario Sales Tax Credit 2013-14 benefit year will be $21,410 for single people and $26,763 for couples and single parents based on their income reported in their 2012 tax return. The credit will be reduced by four per cent of adjusted family net income over these amounts.
How do I apply for the Ontario Sales Tax Credit?
You must file a 2012 personal income tax return to apply for the Ontario Sales Tax Credit for the 2013-14 benefit year. You may be eligible for this credit even if you do not owe any income tax. File your 2012 personal income tax return on or promptly by April 30, 2013 to ensure timely payment of the credit. If you file your return after this date, your payments may be delayed.
To apply for the Ontario Sales Tax Credit for 2013-14, you (or your spouse or common-law partner) must answer "Yes" on your 2012 personal income tax return to the question "Are you applying for the GST/HST credit or the Ontario Sales Tax Credit?" found on page 1.
When will I receive my Ontario Sales Tax Credit payments?
The Ontario Sales Tax Credit is a tax-free benefit payment that will be issued separately from the GST/HST credit payments.
Payments for the Ontario Sales Tax Credit, the Northern Ontario Energy Credit and the Ontario Energy and Property Tax Credit are combined into a single benefit payment called the Ontario Trillium Benefit and delivered monthly.
The normal deadline for filing personal income tax returns is April 30 each year. If you file late, your payments may be delayed.
If you receive your income tax refund by direct deposit, you will also receive your Ontario Sales Tax Credit payments by direct deposit. Otherwise, you will receive a cheque.
What is the meaning of the term "benefit year"?
The Ontario Sales Tax Credit benefit year runs from July of one year to June of the following year.
For example, if you file your 2012 personal income tax return by the filing deadline of April 30, 2013, the benefit payments that you get for the 2013-14 benefit year will be paid monthly for the period starting July 2013 through June 2014.
What is adjusted family net income?
Adjusted family net income is equal to the sum of the net income amount on line 236 of the personal income tax return for both you and your spouse/common-law partner (if applicable) minus any federal Universal Child Care Benefit payments and Registered Disability Savings Plan income either of you received plus any federal Universal Child Care Benefit payments and Registered Disability Savings Plan income either of you repaid.
The calculation is as follows:
Your net income (line 236 on your tax return) and/or world income (if applicable).
Add: Your spouse or common-law partner's net income (line 236 on your spouse or common-law partner's tax return).
Subtract: Universal Child Care Benefit (UCCB) income claimed by you, your spouse or your common-law partner (line 117 on your tax return or the tax return of your spouse or common-law partner).
Subtract: Registered Disability Savings Plan (RDSP) income claimed by you, your spouse or your common-law partner (line 125 on your tax return or the tax return of your spouse or common-law partner).
Add: Repayment of UCCB (line 213 on your tax return or the tax return of your spouse or common-law partner).
Add: Repayment of RDSP (line 232 on your tax return or the tax return of your spouse or common-law partner).
What if I turn 19 years of age during the 2013-14 benefit year?
If you turn 19 before June 1, 2014, you should apply for the 2013-14 Ontario Sales Tax Credit on your 2012 personal income tax 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, which one of us should apply for the Ontario Sales Tax Credit?
If you are married or have a common-law partner, only one of you can apply for the credit for the family. The credit 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 return is assessed first.
I share custody of my dependent child(ren) with my former spouse/common-law partner. How is the payment determined?
If you are entitled to the credit, you will receive monthly payments equal to your own credit plus 50 per cent of the amount you would have received if the child(ren) resided 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 monthly amounts to both shared-custody parents.
Can I still get the 2012-13 Ontario Sales Tax Credit if I haven’t filed my 2011 personal income tax return?
You have to file your 2011 personal income tax return and check the "Yes" box next to the question "Are you applying for the GST/HST credit or the Ontario Sales Tax Credit?" on page 1 of your return.
Where can I cash the Ontario Trillium Benefit – Ontario Sales Tax Credit cheques?
Ontario Trillium Benefit cheques, as with other federal government cheques, can be cashed for free at any Canadian bank.
You can also request payment by direct deposit by selecting direct deposit for your income tax refund.
