The GST/HST credit is not considered taxable income.
To apply for the GST/HST credit, you must file a personal
income tax return. Simply tick the GST/HST credit check box on the first page of your
return. If you have a spouse, your tax return must
provide information on your spouse's social insurance number, first name, and
net income amount (even if it is zero).
Budget 2014 proposes to eliminate the need for an
individual to apply for the GST/HST Credit and to allow Canada Revenue Agency
(CRA) to automatically determine if an individual is eligible to receive the
GST/HST Credit. A notice of determination will be sent to each
individual who is eligible for the credit. In the case of eligible
couples, the credit will be paid to the spouse or common-law partner whose tax
return is assessed first. A notice will not be sent to ineligible
individuals, but these people will be able to obtain a notice upon request,
which will preserve their right to object to the determination that they are
If you are 18 years of age or older, you should file a tax
return even if you have no income, in order to apply for the GST credit.
You must be 19 to receive the credit, but if you will turn 19 before April 1
of the following year, you should apply now so that you will receive your
first GST payment as soon as possible after you turn 19. Some provinces
have benefits similar to the GST credit. By filing your tax return, you
are applying for these benefits.