Ontario Sales Tax Transition Benefit

This benefit provides three payments to families and single people to help with the transition to the HST. Families (including single parents) can receive up to $1,000 in total. If you are single, you can get up to $300 in total.

Am I eligible?

For the first benefit payment (June 2010) you must:

  • have been a resident of Ontario on May 31, 2010
  • have filed a 2009 income tax return by June 30, 2011 if you were a resident of Canada on December 31, 2009; or if you were not a resident of Canada on December 31, 2009, have provided a statement of 2009 world income to the CRA by June 30, 2011
  • be 18 or older, or have a spouse or common-law partner, or live with your dependant child on May 31, 2010

For the second benefit payment (December 2010) you must:

  • have been a resident of Ontario on November 30, 2010
  • have filed a 2009 income tax return by June 30, 2011 if you were a resident of Canada on December 31, 2009; or if you were not a resident of Canada on December 31, 2009, have provided a statement of 2009 world income to the CRA by June 30, 2011
  • be 18 or older, or have a spouse or common-law partner, or live with your dependent child on November 30, 2010

For the final benefit payment (June 2011) you must:

  • be a resident of Ontario on May 31, 2011
  • file a 2010 income tax return by June 30, 2012 if you were a resident of Canada on December 31, 2010; or if you were not a resident of Canada on December 31, 2010, provide a statement of 2010 world income to the CRA by June 30, 2012
  • be 18 or older, or have a spouse or common-law partner, or live with your dependent child on May 31, 2011

If you recently immigrated to Ontario in 2009 or 2010, additional information – such as a statement of world income – may be required.

Did you know?

You and your family may be eligible for other Ontario tax credits. Use our tax credit calculator to learn more.

Learn more

Visit the Canada Revenue Agency website or call 1 877 627-6645.

How much will I receive?

Single People

If you are single, you can receive up to $300 in total.

If your adjusted net income is greater than $80,000, your benefit payments will be reduced by five per cent of your income over $80,000.

For example, if your adjusted net income is $81,000, you will receive three payments of $50 each. If you earn $82,000 or more, you do not qualify for this benefit.

Families

Families, including single parents, can receive up to $1,000 in total.

If your adjusted family net income is greater than $160,000, your benefit payments will be reduced by five per cent of your income over $160,000.

For example, if your income is $163,000, you will receive one payment of $180 and two payments of $185. If your income is $166,600 or more for the June 2010 payment, you do not qualify for this credit. If it is $166,700 or more for the December 2010 and June 2011 payments, you do not qualify for this credit.

This table shows the maximum benefits and the income phase-out ranges.

Ontario Sales Tax Transition Benefit
Payment Month Single Individuals Single Parents or Couples
Maximum Benefit Phase-out Range Maximum Benefit Phase-out Range
June 2010 $100 $80,000 - $82,000 $330 $160,000 - $166,600
Dec. 2010 $100 $80,000 - $82,000 $335 $160,000 - $166,700
June 2011 $100 $80,000 - $82,000 $335 $160,000 - $166,700
Total $300   $1,000  

How do I apply?

To get the first two payments, you need to have filed your 2009 personal income tax return by June 30, 2011.

You need to file a 2010 personal income tax return by June 30, 2012 for the final payment.

When will I receive my benefit?

The first two payments were sent out in June and December 2010 after the 2009 tax returns were filed. The final payment was sent in June 2011 to those who already filed their 2010 tax returns.

The June 2010 and December 2010 payments were issued to the spouse or common-law partner whose 2009 return was assessed first. Similarly, the June 2011 payment was issued to the spouse or common-law partner whose 2010 return was assessed first.

A 2009 return must have been filed by June 30, 2011 to qualify for the first two benefit payments. You have until June 30, 2012 to file your 2010 return in order to receive the third benefit payment, if eligible.

How will I receive my payments?

If you receive your income tax refund through direct deposit, payments will be automatically deposited to your bank account.

If you do not receive your income tax refund through direct deposit, you will receive your cheques in the mail.

 

Ontario Sales Tax Transition Benefit

 

Ontario's Fiscal Cycle

 

Ontario's Economy

 

Ontario's Tax System

 

Demographics

 

Forms and Publications

 

ONT-TAXS online

 

Popular Topics

 

Contacts

 

Subscribe, Stay Connected

 

Additional Resources

Page: 2917  |