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GST/HST credit: CRA and COVID-19

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Benefits payments extension is over

If you haven’t file your 2019 tax return, you will not get the quarterly GST/HST credit payment on October 5, 2020 and you may have to repay the estimated amount you received in July.

Once your 2019 tax return is filed and assessed, your payments will be reinstated if you’re still eligible for GST/HST credit and related provincial and territorial payments.

File as soon as possible to avoid any future interruption to your payments. You can also find a free virtual tax clinic where a volunteer can help file your return by phone or online.

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
    • address
    • 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).

Example:

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

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