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:

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 didn’t 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

  1. Log in to My Account.
  2. Go to “Apply for child benefits.”
  3. Confirm your contact information, your marital status, and your citizenship.
  4. 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

  1. Fill out and sign Form RC66, Canada Child Benefits Application.
  2. 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 aren’t 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.

Canada’s new Affordability Plan includes an additional one-time GST credit payment. You will get this payment in November 2022, if you were entitled to receive the GST credit in October 2022 and have filed your 2021 income tax return.

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