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HST Rebate cheques...


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For the December 2010 benefit payment you must:

* have been 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 the 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 November 30, 2010

* be a resident of Ontario on November 30, 2010

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