GST/HST credit : Application and Eligibility

1. Are you eligible for the credit?
2. How do I apply for the GST/HST credit?
3. What if I didn't apply for the GST/HST credit when I filed my 2006 income tax return? Is it too late to apply now?
4. I will be turning 19 years of age before April 1, 2008. Do I qualify for any GST/HST credit payments based on the 2006 income tax return?
5. How do I get the credit after a separation?
6. How do I get the credit for my child?

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1. Are you eligible for the credit?

You are eligible for this credit if, at the beginning of the month in which we make a payment, you are resident in Canada for income tax purposes, and at least one of the following applies. You:

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

If you will turn 19 before April 1, 2008, you can apply for this credit on your 2006 tax return. For more information, see "Will you turn 19 before April 1, 2008?".

If you are a new resident of Canada and you want to apply for the GST/HST credit, complete Form RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada, for the year that you became a resident of Canada. Also, see Pamphlet T4055, Newcomers to Canada. To get the form and the pamphlet, visit our Forms and publications page or call 1-800-959-2221.

2. How do I apply for the GST/HST credit?

To receive the GST/HST credit, you have to apply for it, even if you received it last year. To apply, you have to file an income tax and benefit return for 2006, even if you have no income to report.

On page 1 of your return, check the "Yes" box in the GST/HST credit application area and enter your marital status in the Identification area.

3. What if I didn't apply for the GST/HST credit when I filed my 2006 income tax return? Is it too late to apply now?

No. You can simply complete and send Form T1-ADJ, T1 Adjustment Request, or write a letter, to your tax centre stating you would like to apply for the GST/HST credit. Please include your social insurance number and, if applicable, your spouse's or common-law partner's social insurance number and net income, even if it is zero. You can also call your tax services office and advise the staff of your omission. You will receive a Notice of Reassessment in about eight weeks. Soon after, you will receive separately a GST/HST credit notice of determination and payment (if applicable).

4. I will be turning 19 years of age before April 1, 2008. Do I qualify for any GST/HST credit payments based on the 2006 income tax return?

Yes. To receive the GST/HST credit, you have to be 19 years of age (unless you are a parent or married or living common law). You should apply for the credit on your 2006 return. That way, you can receive it starting with the first payment after the month of your 19th birthday. For example, if you turn 19 in July, August, or September 2007, you are eligible for the GST/HST credit starting in October 2007, as it is the first payment date after the month of your 19th birthday. Similarly, if you turn 19 in October, November, or December 2007, you will be eligible for the January 2008 and subsequent payments.

5. How do I get the credit after a separation?

You should advise us in writing of your separation. Either use Form RC65, Marital Status Change, or send a letter to your tax centre giving us your new status and the date of the change. Also tell us that you are now applying for the GST/HST credit. After we receive this information, you can start getting the credit for yourself.

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.

6. How do I get the credit for my child?

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 Benefits Application or by using the Apply for child benefits online service on My Account. Please note that you cannot register a child who is in foster care.