Does each person in the same home get the HST rebate if they file their own taxes?
Married couples or common-law partners collect the larger rebate level together, not individually, and provided they file a tax return and have income below the family limit. The person whose tax return is processed by CRA first will receive the rebate in their name.
But, any other single individuals in the home over the age of 18 (yes, that includes adult children still at home) can each collect the smaller rebate level, as single individuals, provided they filed a tax return and have income below the single individual limit.
Refer to the Ministry of Revenue's FAQs:
You are considered to be a single individual, if you are single, separated, divorced, or widowed, and you are 18 years of age or older and do not live with any dependent children under the age of 18. [...]
- Who qualifies as a family? Excerpt:
Married couples or common-law partners (with or without children) and single parents will qualify as families.