GST/HST Guide

GST/HST Guide

What is GST/HST credit?

This is credit is to help recipients cover the cost of GST/HST. Obviously, it may not cover all the GST/HST you have paid during the year but it is better than nothing.

Who is eligible to receive GST/HST credit?

To be eligible you must have filed a tax return to receive GST credit for the year in question even if you did not have any income. Families in Canada are eligible for GST/HST credit depending on the size and income of a family, paid to those with modest to low income. 

You have to be a Canadian resident for income tax purposes and have a social insurance number.

  • be 19 years or older
  • you have (or had) a spouse or common-law partner
  • you are (or were) a parent and live (or lived) with your child.

If you haven’t received this credit in the past, you can claim past three years credit. 

How is it paid?

It is important to note that this is a non-taxable benefit four times a year.

Do I have to apply for the credit?

You do not have to apply for this credit. You just have to file your taxes and CRA will determine if you are eligible and what amount you qualify for.

How much can I expect to receive?

 Amount you receive will depend on several factors, such as

  • number of eligible children, and
  • family net income

By eligible children, it is meant that you have applied for Canada Child Benefit (CCB) or provided your consent at the time of your child’s birth to use the Automated Benefits Application.

You can use the CRA calculator to find out how much you may be eligible to receive.

What if I am a new resident of Canada?

If you are a new resident of Canada, you can apply using:

RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada