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GST/HST credit

Lydia Rancourt | 10 September, 2021 | 1 Comment

            Crédit pour la TPS/TVH

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:

Comments (1 Response)

08 May, 2024

Amonette mathurin

Necesito saber

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