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Filing Your Return -> GST/HST credit

Who is eligible to receive a GST/HST credit, and how much is it?

Income Tax Act s. 122.5

Generally, Canadian residents age 19 or older are eligible to receive the GST/HST credit, which is paid quarterly to eligible recipients.  Those under 19 may be eligible, if they have a spouse or common-law partner, or if they are a parent and they reside with their child.

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 ineligible.

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.

New residents of Canada can apply for the GST/HST credit in the year that they become a resident of Canada, using the Canada Revenue Agency (CRA) Form RC151 -  GST/HST Credit Application for Individuals Who Become Residents of Canada

See the CRA web page GST Guideline Tables for information on the amounts of GST/HST credits that are received at various income levels.

For more detailed information on the GST/HST credit, see the CRA GST/HST credit page.

See also:  Provincial tax credits paid in combination with the GST/HST credit.

Tax Tip:  File a tax return even if you don't have taxable income.


Revised: February 12, 2015


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