What is GST/HST credit

The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is to help individuals and families with low or modest incomes offset all or some of the GST or HST they pay.

Eligibility

Canadian residents age 19 or older are eligible to receive GST/HST credit. Those under 19 may be eligible, if they have (or previously had) a spouse or common-law partner, or they are (or previously were) a parent and live (or previously lived) with their child.

For those married or living common-law partner, only one of them can apply for the credit. No matter which one applies, the credit will be the same.

How to apply

To receive the benefit, you have to apply for it, even if you received it in the previous year. To apply, you have to file an income tax return, even if you have no income to report. Simply check the “Yes” box in the GST/HST credit application area on the first page of your return.

If you didn't apply for this credit when you file previous years’ tax returns, you can simply complete form T1-ADJ, T1 Adjustment request, or write a letter to the CRA stating you would like to apply for it.

New residents of Canada may apply for GST/HST credit at any time in the year they become residents by completing form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada.

Payments

The GST/HST credit is calculated based on family net income and the number of dependent children.

The GST/HST credit is not considered taxable income.

Dates

The GST/HST credit is issued quarterly: July, October, and January, April next year (generally the fifth day of the month). 

Status changes

You must inform the Canada Revenue Agency of any changes, such as address, marital status, residency status, number of dependants, and etc. And the credit may be adjusted.  

Looking for explanation for other tax credits ? 

Additional information