GST/HST tax credit

The GST/HST credit is a tax-free monthly payment that helps low income Canadians recover some of the GST or HST that they paid on goods and services.

You’re eligible for this credit if you’re a resident of Canada in the month before and at the beginning of the month in which the GST/HST credit is issued and at least one of the following applies:

  • You’re 19 years of age or older
  • You have (or previously had) a spouse or common-law partner
  • You’re (or previously were) a parent and live (or previously lived) with your child

Note: If you'll turn 19 before April 2024, you'll receive the GST/HST credit in the quarter after you turn 19.

To receive the GST/HST credit, you must file your income tax return each year – even if you had zero income for the year. The Canada Revenue Agency (CRA) will automatically determine if you qualify for the credit when you file your next tax return for 2014 or later years.

Note: If you have a spouse, only one of you can receive the credit (it’s paid to the person whose return is assessed first) – the amount remains the same regardless of who receives it.