Ontario HST rebate: How does it work for a single parent with joint custody?

Question

I'm a single father with joint custody of my son... Just wondering what rebate I will get? ... the $100 or $300...?

Answer 1

The Ontario Ministry of Revenue has posted a Frequently Asked Question about your situation:

I am single and my ex-spouse and I share custody of our child. Will I receive the OSTTB payment at the family rate or the single rate?. Quote:

The parent who is the primary caregiver of a child on the specified date will receive the OSTTB payment at the family rate. The parent who is the primary caregiver on May 31, 2010 will receive the June 10, 2010 payment at the family rate, the parent who is the primary caregiver on November 30, 2010 will receive the December 2010 payment at the family rate, and the parent who is the primary caregiver on May 31, 2011 will receive the June 2011 payment at the family rate.

The parent who is not the primary caregiver at the time will receive an OSTTB payment at the single rate.

And a related FAQ: How will the CRA determine which parent is the primary caregiver? Quote:

The first determining factor is which parent receives the federal Canada Child Tax Benefit (CCTB) for the month in which the applicable OSTTB payment will be made. If the child is not registered for the CCTB, or neither parent is eligible for the CCTB, then the determining factor is which claimed the federal Child Tax Credit amount for the child on the previous year's income tax return.