When should you contact the CRA about your GST/HST credit?

You should let us know as soon as possible of certain changes, as well as the date they happened or will happen.

Note: For confidentiality reasons, we can only discuss a file with the person who receives the GST/HST credit. However, we can speak with someone else if the GST/HST credit recipient sends us written permission naming the person they would like us to deal with.

You should contact the CRA about your GST/HST credit when:

1. You have changed your address
2. The number of children in your care changes
3. Your marital status has changed
4. You want to start, change or end Direct Deposit
5. A GST/HST credit recipient has died
6. You or your spouse or common-law partner is no longer a resident of Canada
7. You have a question about a topic that wasn't shown above

1. You have changed your address

If you move, be sure to let us know. Otherwise, your payments may stop, even if you use direct deposit and your bank account doesn't change.

How to change your address

2. The number of children in your care changes

If the number of children in your care changes, we will recalculate your credit based on the new information.

Your child is already registered for the GST/HST credit if you have applied for the Canada Child Tax Benefit (CCTB) for your child.

If you have not applied for the CCTB for your child, or if you have another child or a child starts to live with you, you need to register that child for the GST/HST credit by completing Form RC66, Canada Child Tax Benefit Application.

Please note that you cannot register a child who is in foster care.

If you are not eligible for the CCTB or you do not want to receive it, you can still register your children for the GST/HST credit. To do so, send us a completed Form RC66. Be sure to indicate that you are registering your child for GST/HST credit purposes only.

If a child for whom you were receiving the credit is no longer in your care, stops living with you, becomes a spouse or common-law partner or a parent or dies, call 1-800-959-1953 to tell us.

When applicable, we will recalculate your credit and send you a GST/HST credit notice showing our revised calculation.

3. Your marital status has changed

If your marital status has changed, complete Form RC65, Marital Status Change, as it may affect the amount of your GST/HST credit.

If you prefer, you can inform us by sending us a letter. In your letter, give your new status, the date of the change, and send it to your tax centre. If you are now married or living common law, also include your spouse or common-law partner's name, address, and social insurance number.

You and your spouse or common-law partner must both sign the letter.

Note: You are separated if you have been living apart from your spouse or common-law partner for 90 consecutive days or more because of a breakdown in your relationship, and you have not reconciled. Do not advise us of your separation until you have been separated for more than 90 consecutive days.

If you did not apply for the GST/HST credit on your return and your status is now separated, widowed, or divorced, you can apply now by writing a letter to your tax centre.

When applicable, we will recalculate your credit and send you a GST/HST credit notice showing our revised calculation.

4. You want to start, change, or end Direct Deposit

Please refer to the Direct deposit page.

5. A GST/HST credit recipient has died

An individual is not entitled to receive GST/HST credit payments after he or she dies. However, we may send out a payment after the date of death because we are not aware of the situation. If this happens, please return the payment to us, and give us the date of death so we can update our records.

• The deceased was single, separated, divorced, or widowed

  If the individual died before the month in which we issue the credit, we cannot make any more payments in that person's name or to that person's estate.

  If the individual died during or after the month in which we issue the credit, and the payment has not been cashed, please return it to us so that we can send the payment to the person's estate.

  If the individual had been receiving a credit for a child, the child's new caregiver should contact us to request GST/HST credit payments for that child.

• The deceased was married or living common law

  If his or her GST/HST credit included an amount for a spouse or common-law partner, that spouse or common-law partner can ask to receive any remaining GST/HST credit payments for himself or herself and for any of their children. If the spouse or common-law partner did not file a return for the previous year, he or she has to do so and apply for the credit on that return.

6. You or your spouse or common-law partner is no longer a resident of Canada

Call 1-800-959-1953 to tell us.  When applicable, we will recalculate your credit and send you a GST/HST credit notice showing our revised calculation.

7. You have a question about a topic that wasn't shown above

If you have any questions at all about the GSTC/HST credit, you can call us toll-free at 1-800-959-1953, or you can send a letter to the tax centre that serves your area.