What is the GST/HST Credit?
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is intended to help low to modest income Canadians offset the tax they pay on consumer goods and services. The Canada Revenue Agency pays out the GST/HST credit quarterly to qualifying individuals and families.
Apply for the GST/HST credit by simply filing your tax return.
In most cases, all you have to do to receive the GST/HST credit each year is file your taxes on time, even if you have no income to report.
New residents of Canada must complete a form to apply for the credit
If you are a new resident of Canada, follow the steps below to apply for the GST/HST credit:
- Complete one of the following forms:
- 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
- If you do not have children: fill out and sign Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada
- Mail the completed form to your tax centre.
You may claim the GST/HST credit for your child.
If you applied for the Canada child benefit (CCB) you may already be receiving the child portion of the GST/HST credit. However, if you did not apply for the CCB, had another child, or a child starts to live with you, you will need to manually register the child to receive the GST/HST credit.
Manual registration
- Log in to My Account.
- Go to “Apply for child benefits.”
- Confirm your contact information, your marital status and your citizenship.
- Add your child’s name, gender, date and place of birth.
After you apply, you can view the status of your application in your CRA My Account.
Other ways to register a child for the GST/HST Credit
- Fill out and sign Form RC66, Canada Child Benefits Application.
- Mail the completed form to your tax centre.
The application simply entails ticking off a box on your annual tax return. If you qualify for the credit, the CRA will let you know.
Eligibility Requirements for the GST/HST Credit
You are eligible for the GST/HST credit if you are considered a Canadian resident for income tax purposes the month before and at the beginning of the month in which the CRA makes a payment.
You also need to meet one of the following criteria:
- You are at least 19 years old.
- You have (or had) a spouse or common-law partner.
- You are (or were) 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 are not eligible for the GST/HST credit for that child.
The GST/HST credit amount you can expect to receive is different depending on whether you have children, are married or have a common-law partner, and your combined family income. The rates change annually and you can find more information in this CRA link: GST/HST credit – How much you can expect to receive.