Ontario Taxpayer Rebate – TNT Accounting Services

As found on the Government of Ontario Website.

Overview

The Ontario government is providing a $200 taxpayer rebate in 2025, which will give immediate relief for Ontario families in the face of high interest rates and the federal carbon tax.

This $200 taxpayer rebate will be sent to all eligible adults in Ontario who have filed their 2023 Income Tax and Benefit Return by December 31, 2024. Eligible families will receive an additional $200 for each child under 18. For example, a family of 5 with 2 adults and 3 children will receive $1,000, if eligible.

We will begin mailing cheques to recipients of the taxpayer rebate in early 2025.

Who is eligible

The taxpayer rebate will be paid to eligible Ontario adult tax filers and children.

Eligible adults

A $200 taxpayer rebate will be made to eligible Ontario tax filers who meet all the following requirements:

18 years or older at the end of 2023
resident in Ontario on December 31, 2023
filed their 2023 Income Tax and Benefit Returns by December 31, 2024 and
not bankrupt or incarcerated in 2024

Eligible children

A $200 taxpayer rebate will be made in respect of each child under age 18 for whom the Ontario family receives the Canada Child Benefit (CCB) for 2024. This payment will be made to the person(s) who receives the CCB in respect of the child and is a resident of Ontario.

For circumstances where there exists a shared custody arrangement for a child, payments will be split based on the most recent CCB information available.

For families with children who did not receive the CCB for 2024, the government will provide an opportunity for a taxpayer rebate payment of $200 per child through an alternative process.

Calculating your taxpayer rebate

Example 1

Martha and Sheelah filed their 2023 Income Tax and Benefit Returns in spring 2024. They have 3 children under the age of 18 and receive the CCB in respect of these children. Martha and Sheelah will each be eligible to receive a payment of $200, and Martha, who receives the CCB, will qualify for a second payment of $600 in respect of their 3 children under age 18. The family will receive cheques totalling $1,000.

Example 2

Doug and Deamon are separated and have shared custody of an 8-year-old child. Both Doug and Deamon have filed their 2023 Tax and Benefit Returns on time, and each receive a share of the CCB.

Doug and Deamon will each receive a $200 taxpayer rebate. In addition, the $200 payment in respect of their child will be split in two, with Doug and Deamon each receiving $100.

This means Doug and Deamon will each receive taxpayer rebate cheques totaling $300.

Example 3

Shivani resides in Ontario. She has not yet filed her 2023 Tax and Benefit Return, but otherwise, she meets the eligibility requirements of the taxpayer rebate. To receive her payment of $200, Shivani will need to file her 2023 return by December 31, 2024.

When this rebate will be sent