Does the calculation for the Ontario HST take into account factors such as dependents? Would a single mom of 6 children get more of a rebate?
The answer is no. Families, regardless of the number of children, receive the same benefits, adjusted (reduced) according to family income and no other factors.
Please refer to this other question for the details and supporting links:
The quoted part below refers to families. Note that no mention is made of the number of children:
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.