The Ontario sales tax credit helps people with low to moderate incomes make their dollars go further. It works like a refund. You can claim the credit when you file your tax return each year - even if you do not owe any income tax.
Am I eligible for a sales tax credit?
You can claim the sales tax credit if you meet all three of these conditions:
- you lived in Ontario on December 31 of the current tax year
- you were 16 or older on December 31 of the current tax year
- no one else claimed an Ontario sales tax credit for you.
You cannot claim the credit if you were in prison or a similar institution on December 31, and you had been there for more than six months during the tax year.
For senior couples
More senior couples are now eligible to claim the Property and Sales Tax Credit. You qualify for the credit if your combined incomes are under a certain level and if your level of income is guaranteed through these three government programs:
What sales tax credits are available?
- You can claim a basic credit of $100.
- You can claim an extra $100 credit for your spouse or common-law partner.
- You can claim an extra $50 credit for each dependent child under age 19 on December 31 of the current tax year.
Note: Only one person can claim the tax credit for a dependent child. If you separate or divorce, the primary caregiver gets the credit. In most cases, this is the person who receives the Canada Child Tax Benefit.
How do I claim the credit?
- Fill out the ON 479 Ontario Credits form included in your federal income tax return.
- Submit these papers together to the Canada Revenue Agency.
