The GST/HST Credit program issues payments to Canadians with low and modest incomes to help offset all or part of the GST/HST they pay on the purchase of goods and services. The Canada Revenue Agency Web site provides information on application procedures, eligibility, payment of the GST/HST credit and procedures to follow in case of overpayment.
Delivered by: Canada Revenue Agency (CRA)
- To be eligible for the GST/HST credit, the applicant must be 19 years of age or older, be a resident in Canada for income tax purposes, have (or previously had) a spouse or common-law partner, or be (or previously was) a parent and live (or previously lived) with their child.
- The GST/HST credit is calculated based on the recipient’s net income (line 236 of his/her Canadian Income Tax and Benefit Return) added to the net income of his or her spouse or common-law partner, if applicable, minus any amount the recipient, his or her spouse or common-law partner reported for the Universal Child Care Benefit on line 117 and Registered Disability Savings (RDSP) on line 125 plus any UCCB and RDSP amounts repaid. The number of dependent children registered for the Canada Child Tax Benefit or the GST/HST Credit is also used in the calculation of benefits.
- The GST/HST credit recipients must inform the Canada Revenue Agency of all changes, such as a change in the number of dependent children or marital status, in order to have the payments adjusted. The credits can be adjusted during the year.
Other criteria may apply.
- To receive the GST/HST credit, the recipient has to apply for it, even if it was received in the previous year. To apply, the recipient must file an Income Tax and Benefit return, even if there is no income to report. Eligible taxpayers may apply for the credits any time during the year in which they meet the requirements.
- New residents of Canada may apply for GST/HST credit at any time in the year they become residents of Canada by completing Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada.
Dates and Deadlines
- The GST/HST credit is issued four times a year: January, April, July and October (generally the fifth day of the month). For specific dates, visit the Canada child tax benefit (CCTB) page on the Canada Revenue Agency Web site.
- Contact the Canada Revenue Agency.
- Individuals who have not received their GST/HST credit within 10 business days following the date of issuance should contact the Canada Revenue Agency.
- Individuals who are receiving the GST/HST credit do not need to apply separately to receive:
- the British Columbia HST Credit;
- the British Columbia Low-Income Climate Action Tax Credit;
- the Newfoundland and Labrador Harmonized Sales Tax Credit;
- the Newfoundland and Labrador Seniors’ Benefit;
- the Nova Scotia Affordable Living Tax Credit;
- the Ontario Sales Tax Credit; and
- the Saskatchewan Low-Income Tax Credit.
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