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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: April 17, 2018