You may claim a Sales Tax Credit if you were a resident of Ontario as of December 31 of the tax year; you were 16 years of age or older on December 31 and no one else claimed a sales tax credit for you.
You must file an Ontario Tax return for the tax year and claim this refundable tax credit on form ON479, Ontario Credits.
You can find additional information in the forms package that you receive with your income tax return. You can also call 1 866 ONT-TAXS (1 866 668-8297) to ask questions or request the property and sales tax credit information bulletin.