GST/HST -> Filing Your Return -> GST/HST Credit
Who is Eligible to Receive a Federal GST/HST Credit, and How Much is it?
Income Tax Act s. 122.5
The GST/HST credit is not considered taxable income.
COVID-19 Update: A one-time special payment by the end of April 2020 will double the maximum annual payment amounts for the 2019-20 benefit year. The additional payment will be made in April to individuals eligible for the GSTC, as well as to some who are not eligible for the regular GSTC. This will be based on 2018 tax returns that have been filed. See CRA's COVID-19 Increase to the GST/HST credit amount.
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 common-law partner, or if they are a parent and they reside with their child. A single person would receive the credit for July 2018 to June 2019 if their 2017 income was $44,000 or less. A married couple with 2 children would receive the credit if their family net income was $54,000 or less.
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 for tax purposes 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 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 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.
New residents of Canada can apply for the GST/HST credit in the year that they become a resident of Canada, using the CRA Form RC151 - GST/HST Credit Application for Individuals Who Become Residents of Canada.
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.
Canada Revenue Agency (CRA) Resources
GST Guideline Tables for information on the amounts of GST/HST credits that are received at various income levels.
GST/HST credit page for more detailed information on the GST/HST credit.
Child and Family Benefits Online Calculator - also calculates the GST/HST credit amount you would receive
Tax Tip: File a tax return even if you don't have taxable income.
Revised: January 30, 2021
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