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Who is Eligible to Receive a Federal 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
federal GST-HST credit, which is paid quarterly to eligible recipients. Those under 19 may be eligible, if they have
(or previously had) a spouse or
partner, or if they are a parent and they reside with their child.
A single person would receive the credit for July 2015 to June 2016 if their
2014 income was $42,000 or less.
The GST-HST credit is not considered taxable income.
To apply for the GST-HST credit, you must file a personal
income tax 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).
For 2014 and later taxation years, Canada Revenue Agency
(CRA) automatically determines if an individual is eligible to receive the GST-HST credit. A notice of determination is 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 automatically receive the GST-HST credit
if you are eligible, based on your income.
You must be 19 to receive the credit, but you should file a tax return for the
year that you turned 18, so that you will receive your
first GST-HST credit payment on the first payment date after you turn 19. Some provinces
have benefits similar to the GST-HST credit. By filing your tax return, you
are applying for these benefits.
The GST-HST credit is paid quarterly in at the beginning
of January, April, July, and October. The amount of the credit for July 1
to June 30 of any year is based on the income of the taxpayer as reported on the
tax return for the previous taxation year.