ONTARIO TRILLIUM BENEFIT - SALES TAX CREDIT

What is it?

The refundable Ontario sales tax credit helps offset the sales tax (paid as part of the Harmonized Sales Tax, or HST) for Ontario residents with low to modest incomes. It forms part of the Ontario Trillium Benefit and is the provincial counterpart to the federal GST/HST Credit.

Who qualifies?

To receive the benefit for the period of July 2025 to June 2026, a person must:

• File a 2024 tax return
• Be a resident of Ontario on or before June 1, 2026, and

• Be age 19 or older^[1], or
• Be under 19 but currently or previously had a spouse, or lived with their child.

Example: Someone born in January 2007 will turn 19 before June 2026 and should file a 2024 tax return to qualify. 

How much is the benefit?

The benefit is calculated for the family.

Maximum amount: $371 for an individual, $742 for couples, plus $371 for each dependent child under 19 at the start of the payment month.

Income reduction:

• For singles without children: reduced by 4% of net income over $27,729.
• For couples or single parents: reduced by 4% of family net income over $34,661.

How to apply?

Persons other than newcomers automatically apply by just filing a tax return. No special steps are required in UFile.

When is it paid and to whom?

• If the combined Sales Tax Credit + Energy and Property Tax Credit is $360 or less, it is paid as a lump sum in July.
• If the total is more than $360, payments are issued in 12 monthly installments starting in July.^[2]
• For couples, the benefit is paid to only one spouse—specifically, the one whose tax return is assessed first (regardless of how is shown as the payee in UFile)
• If only one spouse is age 64 or older at year-end, that spouse must be the applicant.

References:

• Ontario website - Ontario Trillium Benefit
• ON-BEN form
• Ontario Taxation Act, 2007, Part IV.1, s.103.8
• Ontario Regulation 468/11