GST/HST credit
The GST/HST credit is a tax-free payment paid quarterly to help low- and modest-income individuals and families recover the GST or HST they pay.
Generally, you will be eligible for the GST/HST credit if, in the preceding month or at the beginning of the month in which the Canada Revenue Agency makes a payment, you are a resident of Canada for income tax purposes. the income and you meet one of the following conditions:
- you are 19 or older
- you have (or have had) a spouse or common-law partner
- you are (or have been) the father or the mother of a child with whom you live (or have lived)
Parents who have joint custody may be entitled to half the GST/HST credit for that child.
To receive the GST/HST credit, all you have to do is file your tax return each year, even if you have no income.
Amount you can expect to receive
The GST/HST credit amount is calculated based on:
- Your net family income
- if you are single, this is the amount shown on line 23600 of your income tax return or the amount that would appear there if you had filed one
- if you have a spouse or common-law partner, that person's net income is added to yours to get your net family income
- The number of children under the age of 19 that you have registered for the Canada child benefit and the GST/HST credit.
Factors that affect your payout amount
The Canada Revenue Agency may recalculate the amount of your GST/HST credit payment in the following situations:
- A reconsideration of your or your spouse's or common-law partner's tax return results in a change to your net family income
- your eligible child turns 19
- your marital status changes
- the number of eligible children in your care changes
- a beneficiary dies
- you start or stop sharing custody of a child.
Payment dates
The Canada Revenue Agency usually sends GST/HST credit payments on the fifth day of July, October, January and April.
If you do not receive your GST/HST credit payment on the due date, wait 10 business days before contacting the Agency.
For more information on the GST/HST credit, you can follow the following link:
