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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:

    - Alberta climate leadership adjustment rebate

    - BC:

          - HST credit (BCHSTC) - Discontinued with reintroduction of PST

          - Low income climate action tax credit (BCLICATC

    - New Brunswick  harmonized sales tax credit (NBHSTC)

    - Newfoundland and Labrador:

          - HST credit (NLHSTC)

          - Seniors' Benefit (NLSB)

    - Nova Scotia affordable living tax credit (NSALTC)

    - Ontario sales tax credit (OSTC)

    - Saskatchewan low-income tax credit (SLITC)

To receive these credits, you or your spouse must apply for the GST-HST credit on the tax return for the preceding tax year.  This makes it important to file a tax return, even if there is no income to report.

See the CRA publication RC4210 GST-HST Credit - Including related provincial credits and benefits, for details on the GST-HST credit as well as provincial credits.

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

Revised: January 31, 2021