GST/HST credit

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: 

https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-credit-harmonized-sales-tax-gst-hst.html