To help Canadian citizens and families, the Federal government issues 4 payments during the year as a tax credit for the GST. This tax free credit is to contribute for the GST paid on good and services spent.
You will no longer need to apply each year in order to receive the Goods and Services tax – Harmonized sales tax credit (HST). As you file your tax return, the Canada Revenue Agency will determine if you are elligible.
April 1, 2021
You are eligible for the GST/HST credit if you are a resident in Canada for income tax purposes and if at least one of this applies to your situation: You are 19 years of age or older (before the month the Agency issues the quartely credit), you have (or previously had) a spouse or a common-law partner or are (or previously was) a parent and live (or previously lived) with your child.
Based on your declaration, the Canada Revenue Agency will use different criteria to calculate your GST/HST Credit such as:
- Your family income
- The number of dependent children registered for the Canada Child Benefit or the GST Credit
- Other criteria may apply
- Note that the amounts of the Universal Child Care Benefit and of registered disability savings plan are not included in the family income unless you are required to repay these.
New residents of Canada can also apply for the GST tax credit any time during the year they become Canadian residents by completing this GST application form RC-151.
You must advise the Canada Revenu Agency of any changes in regards to the number of dependent children or your marital status. The amount of your credit will then be adjusted. Note that credits can be adjusted during the year.
In case you don’t receive your GST/HST credit within ten (10) business days of the date of issuance, you should call the Canada Revenu Agency.