Ontario HST rebate: Would my child's dependent status change when he/she turns 18?

Question

My daughter turned 18 in January 2011. She is still in school and still living at home. I am a single parent. Is she considered a dependent for the family rebate or would we each be classified for the single rebate?

Answer 1

Your daughter will qualify separately for her own rebate, as an individual, as she will be 18 or older on May 31, 2011, the qualification date for the final OSTTB payment. Note that in order to actually receive the payment, your daughter should file a 2010 income tax return. It isn't too late to do so, if she hasn't already.

Refer to Ontario Ministry of Revenue - Ontario Sales Tax Transition Benefit. Quote:

For the final benefit payment (June 2011) you must:

• be a resident of Ontario on May 31, 2011
• have been a resident of Canada on December 31, 2010 (if you were not a resident of Canada on December 31, 2010, provide a statement of your 2010 world income to the CRA by April 30, 2012)
• file a 2010 income tax return by April 30, 2012
• be 18 or older, or have a spouse or common-law partner, or live with your dependent child on May 31, 2011

This also means that you yourself will cease to qualify for the family benefit. You will receive the individual benefit instead, assuming you have no other dependent children under the age of 18. See also Ontario Sales Tax Transition Benefit - Who is considered to be a single individual?