How To Apply for the GST/HST Credit in Canada

What is the GST/HST credit?

The GST/HST credit provides relief for low- to modest-income Canadians by mitigating the tax burden associated with paying taxes on consumer goods and services and paying the harmonized sales tax. This credit operates on a quarterly disbursement schedule, ensuring timely assistance for qualifying individuals and families.

Payments received through this CRA program are tax free and automatically assessed when you file your income tax return. This means that you’re evaluated for the program without having to apply separately and, if approved, you do not have to report the income received each quarter on your T1 General income tax form.

What steps do I take for the GST/HST credit?

Applying is a breeze—just file your tax return on time.

Filing your income tax and benefits return is important, even if you didn’t earn any money. This process of filing determines your benefits as well as your taxes. And that’s why you don’t have to apply separately for the GST/HST tax credit. Filing your T1 allows the CRA to automatically determine your eligibility and benefits—and get the payment process started for you.

But if you’re new to Canada, there’s a bit more paperwork involved, thankfully it’s nothing too daunting.

New residents need to file special forms

Only new residents of Canada must complete a form to apply for the credit. If you’re a new resident, you’ll find there are two forms to choose from: one for those with children, and one is for those without.

1. Form RC66: If you have children, fill out and sign form RC66—Canada Child Benefits application to apply for all child and family benefits, including the GST/HST credit.
2. Form RC151: If you do not have children, fill out and sign form RC151—GST/HST Credit Application for individuals who become residents of Canada.

Then mail the completed form to your tax centre. 

Am I eligible for the Canada GST/HST refund?

You are eligible for the GST/HST credit if you are considered a Canadian resident for income tax purposes the month before and the month in which the CRA makes a payment.

You must also meet certain criteria, such as age, marital status, or parental responsibilities. The amount you get depends on factors like family composition and income level, and the CRA adjusts it annually.

You also need to meet one of the following criteria:

• Be at least 19 years old
• Have (or had) a spouse or common-law partner
• Be (or have been) a parent and live (or lived) with your child

Parents in a shared-custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial credit.

If, however, a child welfare agency is legally, physically, or financially responsible for a child, you aren’t eligible for the GST/HST credit for that child.

How much are GST/HST payments?

The GST/HST payment amount you can expect to receive depends on whether you have children, whether you are married or have a common-law partner, and your combined family income. The rates change annually and are based on the prior year’s earnings.

For the period that began July 2023 and goes through June 2024, payments are based on reported income for 2022. The maximum payment amounts for those GST/HST payment dates are as follows (and should only be used as a guideline):

• $496 if you are single
• $650 if you are married or have a common-law partner
• $171 for each child under the age of 19

When will I get my GST/HST payment?

Your will receive the GST rebate four times throughout the year—if you qualify for all of them. Eligible individuals receive payments every 4 months (usually on the 5th of July, October, January, and April). These payments include amounts from provincial and territorial programs as well. Your benefit payment dates for the rest of 2024 are:

• July 5, 2024
• October 4, 2024

Remember that the dates above are based on your 2022 income tax return, and the payment distribution date range is July 2023 through June 2024. Watch this space for new information when the CRA releases details about 2023 income tax and benefit returns.