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GST/HST credit
Generally, GST/HST credit payments are issued on the fifth day of the month in July, October, January, and April. If the deceased was receiving GST/HST credit payments, we may still send out a payment after the date of death because we are not aware of the death. If this happens, you should return the payment to us.
Note
If the deceased was receiving the Newfoundland harmonized sales tax credit (NHSTC) or the Saskatchewan sales tax credit (SSTC), which are administered by the CRA, you need not take any further action. We will use the information provided for the GST/HST credit payments to adjust the NHSTC or the SSTC.
What if the deceased's GST/HST credit is for the deceased only?
If a single person dies in a month before we send a quarterly GST/HST credit payment, no one else can receive the payment. We cannot make any more payments either in that person's name or to the estate.
If a single person dies during or after a month in which we send a quarterly payment, the person's estate is entitled to that payment. Return the cheque to us, and we will make the cheque payable to the estate.
If the deceased had children for whom he or she was receiving the GST/HST credit, the new caregiver should contact us as he or she may qualify to receive GST/HST credit payments for these children.
What if the deceased's GST/HST credit is for the deceased and his or her spouse or common-law partner?
If the deceased had a spouse or common-law partner, that person may be eligible to receive the GST/HST credit payments based on his or her net income alone. If the deceased's GST/HST credit included a claim for that spouse or common-law partner, he or she should:
- contact us and ask to receive the GST/HST credit payments for the remainder of the year for himself or herself and any children, if applicable; and
- file an income tax and benefit return for the applicable previous year if he or she has not already done so.
What if the surviving spouse's or common-law partner's GST/HST credit includes a claim for the deceased?
If the surviving spouse's or common-law partner's GST/HST credit includes a claim for the deceased, the payments will be recalculated based on the spouse's or common-law partner's net income alone, and will only include a claim for himself or herself and any children, if applicable.
What if the deceased is an eligible child?
Entitlement to GST/HST credit payments for a deceased child stops the quarter after the child's date of death. You should notify us of the date of death so that we can update our records.
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Date modified: 2006-01-01 |
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