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Toronto, ON M3C 1W3
Phone: 416-391-3232 Mobile: 416-708-0556 Fax: 416-391-0310 Email Michelle

Ontario Sales Tax Credit


Ontario sales tax credit (OSTC)

This credit is a tax–free payment designed to provide relief to low–to–moderate income Ontario residents for the sales tax they pay.

For payments based on your 2011 income tax and benefit return, the program provides a maximum annual credit of $273 for each adult and each child in a family. If you are a single individual with no children, the credit will be reduced by 4% of your adjusted net income over $21,032. If you are a single parent, or are married or living common-law, the credit will be reduced by 4% of your adjusted family net income over $26,290. These payments will be issued as part of the OTB on the 10th of each month, starting on July 10, 2012.

You apply for the OSTC by completing the GST/HST Credit Application area on page 1 of your income tax and benefit return.