Sales Tax Credit Ontario Canada

Sales Tax Credit:

  • The basic sales tax credit is $100.
  • The additional credit for your spouse or common-law partner is $100.
  • Reduced by 4% of adjusted family net income over $20,000 for single people, and over $25,000 for families.
  • Refundable and paid quarterly, starting July 2010.


The Sales Tax Credit for each dependent child under age 19 on December 31 is $50. Only one person can claim a sales tax credit for a dependent child.



In cases of separation or divorce, the credit must be claimed by the primary caregiver (generally the recipient of the Canada Child Tax Benefit).

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