How much will I receive?
The maximum Ontario Sales Tax Credit for the 2013-14 benefit year is $278 for each adult and each child under 19 years of age. Use our tax credit calculator to find out how much you may be eligible to receive. The amount you receive is a tax-free payment based on:
How is the amount calculated?
Your calculation starts at $278 for each adult plus $278 for each child. Subtract 4% of your income over the threshold amount of either $21,410 or $26,763.
If you are single and have adjusted family net income as calculated from information on your 2012 personal income tax return over $21,410 for the 2012 tax year, the amount you receive for the 2013-14 benefit year will be reduced by four per cent of your income over $21,410. Families (including single parents) with over $26,763 in adjusted family net income for the 2012 tax year will see their payments for the 2013-14 benefit year reduced by four per cent of their income over $26,763.
This credit is in addition to GST/HST credit payments, so the amount you receive does not affect the amount of GST/HST credit payments and vice versa.
The maximum Ontario Sales Tax Credit increases each year with inflation.
How do I apply?
You must file a personal income tax return to get this money.
Remember to tick "Yes" to the question "Are you applying for the GST/HST credit or the Ontario Sales Tax Credit?" on page 1 of your return.
When will I receive my credit?
The credit is paid monthly as part of the Ontario Trillium Benefit. To receive your monthly payments beginning in July 2013, you should file your 2012 personal income tax return on or before April 30, 2013. If you file your return after this date, your payments may be delayed.
Benefit payments for the period starting July 2013 through June 2014 will be based on the information you reported on your 2012 personal income tax return.
Starting with the 2014-2015 benefit year, you will have a choice between getting your Ontario Trillium Benefit payments monthly or as a single payment at the end of the benefit year. For example, you can choose to have a single payment in June 2015 instead of monthly payments during the benefit year, which begins July 2014.
View the Ontario Tax Credits and Benefits Payment Schedule