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 2023, 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.
If you’re a new resident of Canada, you can apply for the GST/HST credit by completing the RC151: GST/HST Credit Application for Individuals Who Become Residents of Canada form.
Your monthly payment is based on:
- The number of children under 19 that you have who’re registered for the Canada child benefit (CCB) and GST/HST credit
- Your family net income for the previous year
If you’re single, your family net income can be found on line 23600 of your return.
If you have a spouse or common-law partner, their net income is added with yours to determine your family’s net income. Keep in mind, your child’s net income is not included in the family net income.
Note: Remember to keep your personal information updated with the CRA to avoid overpayments. If you received a GST/HST credit overpayment, the CRA will send you a notice informing you of the balance you owe. The CRA might keep all future GST/HST credit payments or tax refunds until your balance is repaid.
If you qualify for GST/HST credit, the payments are usually issued on the fifth day of the month in July, October, January, and April. Check out the CRA’s website for more details on benefit payment dates.
Note: Remember, you’ll need to file your tax return before the deadline each year in order to continue receiving your GST/HST payments without interruption.
Did you know? If you’re turning 19 before April 1, 2022 and you filed a 2020 tax return, you might still be eligible to receive the last GST/HST credit payment for 2020, in April 2022. If you haven’t already, you can still file a 2020 tax return.
Your child is already registered for the GST/HST credit if:
- At the time of their birth, you provided your consent to use the Automated Benefits Application service on the provincial/territorial birth registration form
- You’ve applied for the Canada child benefit (CCB) for this child
If you’re a new parent or if you’ve just become the primary caregiver of a child, you can register them by completing the Apply for child benefits online service on My Account or by completing the RC66: Canada Child Benefits Application form.
Note: You can’t register a child who is legally, physically or financially maintained by a child welfare agency.
If you’re eligible for the GST/HST credit, you will also be eligible for the related provincial programs in which you live.
- Alberta climate leadership adjustment rebate (eliminated as of July 1, 2019)
- BC climate action tax credit
- New Brunswick harmonized sales tax credit
- Newfoundland and Labrador income supplement
- Newfoundland and Labrador seniors' benefit
- Nova Scotia affordable living tax credit
- Ontario sales tax credit
- Prince Edward Island sales tax credit
- Saskatchewan low-income tax credit
These provincial credit payments will be combined with your GST/HST credit payments (except for the Ontario sales tax credit which is a part of the Ontario trillium benefit, and the Alberta climate leadership adjustment rebate, which are issued separately).