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).
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: March 24, 2012
