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Provincial Tax Credits Paid in Combination With the GST/HST Credit

Some provinces have tax-free (non-taxable) credits/payments which are paid in combination with the GST/HST credit.  Some of them are paid quarterly, and others are paid annually.  The credits provided by provinces are:

BC Climate Action Tax Credit - final payment April 2025

New Brunswick Harmonized Sales Tax Credit

Newfoundland and Labrador Income Supplement

Newfoundland and Labrador Seniors' Benefit

Northwest Territories Cost of Living Offset

Nova Scotia affordable living tax credit

Ontario Sales Tax Credit

Prince Edward Island Sales Tax Credit

Saskatchewan Low-income Tax Credit

Yukon Government Carbon Price Rebate - Individuals

To receive these credits, you and your spouse must file a tax return, even if there is no income to report.  Eligibility for these credits is based on adjusted family net income.

TaxTips.ca Resources

GST/HST Credit

Canada Carbon Rebate - final payment April 2025

Canada Revenue Agency (CRA) Resources

RC4210 GST/HST Credit and Climate Action Incentive Payment

RC4210 Related Provincial and Territorial Programs

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