GST/HST Credit

The GST/HST Credit program issues to Canadians with low and modest incomes all or part of the GST/HST they pay. It provides information on application procedures, eligibility, payment of the GST/HST credit and procedures to follow in case of overpayment.

Delivered by: Canada Revenue Agency (CRA)

Eligibility Information

• GST/HST credits are calculated based on the recipient’s net income added to the net income of his or her spouse or common-law partner, if applicable, as well as the number of dependent children. The credits can be adjusted during the year.
• GST/HST credit recipients must inform the Canada Revenue Agency of all changes, such as a change in the number of dependent children or marital status, in order to have the payments adjusted.
• Other criteria may apply.

Application Information

• To receive the GST/HST credit, the recipient has to apply for it, even if it was received in the previous year. To apply, the recipient must file an Income Tax and Benefit return, even if there is no income to report.
• Individuals who turn 19 after filing their tax return and who did not apply for the GST/HST credit may apply for the credit by contacting the CRA.
• New residents of Canada may apply for GST/HST credits at any time in the year they become residents of Canada by completing Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada.
• Application Form
• On-line Application

Dates and Deadlines

• GST/HST credits are issued four times a year: January, April, July and October (generally the fifth day of the month).

Contact Information

• Contact the Canada Revenue Agency.

Related Information

• Individuals who have not received their GST/HST credit within 10 business days following the date of issue should contact the Agency.
• Individuals who are receiving the GST/HST credit do not need to apply separately to receive the Newfoundland Harmonized Sales Tax Credit, the Newfoundland and Labrador Seniors Benefit and the Saskatchewan Sales Tax Credit.