GST/HST credit: CRA and COVID-19
On this page
Extending benefit payments
Due to the extended tax filing date, it was announced that eligible Canadians, who are presently receiving the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit, will continue to receive these payments until the end of September 2020. Payment amounts will be based on information from 2018 tax return(s) if their 2019 tax return has not been filed or assessed in time to calculate their credit entitlements for the July quarterly payment.
You’re still required to file your 2019 income tax return to ensure you continue to get your GST/HST credits for the July 2020 to June 2021 benefit year. If your return is not filed and assessed by early September 2020, your estimated GST/HST credits will stop in October 2020 and you may have to repay the estimated amounts that were issued to you starting in July 2020.
One-time additional GST/HST credit payment
On April 9, 2020, the additional GST/HST credit payment was issued automatically to people already receiving the GST/HST credit. This amount is calculated based on your 2018 tax return and is a one-time additional payment.
If you have not filed your 2018 tax return, we encourage you to file as soon as possible. You won't receive this payment if you didn't file taxes for 2018.
If you were previously not entitled to the GST/HST credit, but have filed your 2018 tax return, you may also get the one-time credit amount based on your family net income.
For new residents of Canada
If you became a new resident of Canada between January 1, 2019 and March 31, 2020, you don’t have to file a 2018 tax return.
However, in order to be eligible for retroactive benefits and credits, including the additional GST/HST credit payment amount, you must have provided your world income information for 2018 when you applied for child and family benefits.
If you have not already done so, be sure to apply for the GST/HST credit and/or the Canada child benefit.
If you have children, apply for all child and family benefits, including the GST/HST credit by completing form RC66, Canada Child Benefits Application.
If you do not have children, apply for GST/HST credit by completing form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada Once your form is complete, mail it to your nearest tax centre.
For the estate of a deceased individual
The estate may be eligible to receive the additional payment if they were eligible for any GST/HST credit quarterly payments in the 2019-2020 benefit year (July 2019 to June 2020).
If you did not receive the additional payment
You may not have received the additional GST/HST payment if:
- you have not filed your 2018 tax return
- you receive a paper cheque, which could take up to 10 business days to receive the payment
- information on your account has changed since March 9, 2020
- direct deposit information
- marital status
- your 2018 income tax was reassessed, or your 2019 income tax was assessed, resulting in an amount owing
- your payment may have been applied to outstanding debt with the CRA and/or Family Order & Agreement
How the additional payment is calculated
The additional payment was calculated based on information from your 2018 tax return.
To calculate the additional payment, subtract the annual credit amount on line 14 for the July 2019 to June 2020 payments (2018 tax year), in both the following calculation sheets:
The maximum amounts for the 2019-2020 benefit year will increase from:
- $443 to $886 if you're single
- $580 to $1,160 if you're married or living common-law
- $153 to $306 for each child under the age of 19 (excluding the first eligible child of a single parent)
- $290 to $580 for the first eligible child of a single parent
There will be no changes to:
- The family net income used to calculate the amount.
- The family net income used to calculate the single supplement.
The current shared custody rules apply (shared custody parents get half of the amount they would otherwise receive in respect of a shared custody child).
Sam is single. For the 2019-2020 benefit year, he received an annual base credit amount of $290. His GST/HST credit entitlement is $290 (four quarterly payments of $72.50). His one-time additional GST/HST payment will be $290.
For more information about the additional credit payment
If you have questions about the additional credit payment, contact us by phone.
Telephone number: 1-800-387-1193
Monday to Friday
9 am to 5 pm (local time)
Report a problem or mistake on this page
- Date modified: