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GST/HST credit: CRA and COVID-19

One-time additional GST/HST credit payment in April 2020

Individuals who were entitled to the GST/HST credit for the period from July 2019 to June 2020 automatically received the one-time additional GST/HST credit payment in April 2020. This amount was calculated based on the information from your 2018 tax return.

If you were previously not entitled to the GST/HST credit, but had filed your 2018 tax return, you may also have received the one-time additional GST/HST credit payment.

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 one-time additional GST/HST credit payment, 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 benefit programs, including the GST/HST credit by completing form RC66, Canada Child Benefits Application.
  • If you do not have children, apply for the GST/HST credit by completing form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada. Once your form is completed, mail it to your nearest tax centre.

For the estate of a deceased individual

The estate may be eligible to receive the one-time additional GST/HST credit payment if the deceased individual was eligible for any GST/HST credit quarterly payments in the July 2019 to June 2020 benefit year.

If you did not receive the one-time additional GST/HST credit payment

You may not have received the one-time additional GST/HST credit payment if:

  • you have not filed your 2018 tax return
  • you didn’t inform the CRA of a change in:
    • your direct deposit information
    • your address
    • your marital status
  • your 2018 income tax was reassessed and your income was too high
  • your payment was applied to Family Order & Agreement

How the one-time additional GST/HST credit payment was calculated

The amount you received was calculated based on your family net income information from your 2018 tax return.

The maximum amounts for the 2019-2020 benefit year increased as follow:

  • Base credit amount, along with the spouse/equivalent to spouse was increased from $290 to $580
  • Per child amount was increased from $153 to $306
  • Single supplement was increased from $153 to $306
  • Amount for the first eligible child of a single parent was increased from $290 to $580

There were no changes to the reduction amount or the calculation of the additional credit.

The current shared custody rules applied (i.e., shared custody parents each got 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 was $290 (four quarterly payments of $72.50). His one-time additional GST/HST payment was $290.

Retroactive benefits and credit payments

If you didn’t file your 2018 taxes, you didn’t receive this one-time additional GST/HST credit payment.

If you are late in filing your 2018 tax return, we encourage you to file as soon as possible. You may be eligible for retroactive benefits and credit payments. The only way to get your benefits, including the one-time additional GST/HST credit payment, is by filing your 2018 tax return.

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