I found the information I was looking for at the Ontario Ministry of Finance. Refer to table 2 in the Ontario Budget 2009: Chapter III: Reforming Ontario's Tax and Pension Systems. Here's an excerpt with my emphasis added:
Benefits would be delivered to
eligible Ontario tax filers aged 18
and over in each of June 2010,
December 2010 and June 2011, totalling
a maximum of $300 for single people
and $1,000 for single parents and
couples. Each maximum benefit would be
reduced by five per cent of the
recipients’ previous year’s adjusted
family net income over $80,000 for
single individuals and over $160,000
for families. To qualify for the two
benefits in 2010, a 2009 tax return
would have to be filed, and a 2010 tax
return would have to be filed for the
June 2011 benefit. About 6.5 million
individuals and families in Ontario
would receive sales tax transition
benefits.
A single person with no children and
income of up to $80,000 would receive
a benefit of $100 in each of June
2010, December 2010 and June 2011. The
maximum benefit would be reduced by
five per cent of income over $80,000,
so a single person with income of
$81,000, for example, would receive
three benefits of $50 each. Single
people with income over $82,000 would
not receive a benefit.
A family with income of up to $160,000
would receive three benefits: $330 in
June 2010, $335 in December 2010 and
$335 in June 2011. The maximum
benefits would be reduced by five per
cent of family income over $160,000,
so a family with income of $163,000,
for example, would receive one benefit
payment of $180 and two benefit
payments of $185 each. Families with
income over $166,700 ($166,600 for the
June 2010 benefit) would not receive a
benefit.
...
On the last point now in the question, regarding who gets the rebates in the case of a couple, I found the answer at the Ontario Ministry of Revenue (second link below):
To qualify for the OSTTB, you are required to file a 2009 income tax return for the June
2010 and December 2010 payments, and a 2010 return for the June 2011 payment. If both
you and your spouse or common-law partner file a tax return, the benefit payments will
be made to the individual whose return is assessed by the CRA first.
Information at the Ontario Ministry of Revenue:
Here's some of the basic eligibility information from the second link (OSTTB) just above:
For the June 2010 benefit payment you
must:
be a resident of Canada on
December 31, 2009 and file a 2009
income tax return by April 30, 2011;
or if you were not a resident of
Canada on December 31, 2009, provide a
statement of 2009 world income to CRA,
by April 30, 2011
be 18 years of age or older or
have a spouse or common-law partner or
live with your dependant child on May
31, 2010
be a resident of Ontario on May
31, 2010.
... etc ...
So, file your income tax return to make sure you're in the system for the OSTTB rebates!
If you haven't filed your income tax return for 2009 yet, you can download the Ontario income tax forms package at Canada Revenue Agency - Ontario - 2009 General Income Tax and Benefit package..
Canada Revenue Agency also has a good list of Ontario Sales Tax Transition Benefit Questions and Answers available. Check it out!
Got a follow-up question? First, browse more HST-related questions by clicking here.
If your question wasn't asked already, click "Ask Question" at the top of the page. Thanks!
