Transcript - International Students and Income Tax, Segment 10: The GST/HST credit

Host: Welcome to the segment called The GST/HST credit, part of the International Students and Income Tax video.

This segment mentions links where you can get more information. You can find all these links in the Related links for this segment.

With me is Peter Cheng. Welcome Peter.

Subject matter expert: Thank you, Sarah.

Host: What is the GST/HST credit? 

Subject matter expert: This is a credit that helps individuals and families with low and modest income offset all or part of the goods and services tax, also known as GST, or harmonized sales tax, also known as HST, that they pay in a year. The credit is received four times per year and is not taxable.

Host: Who is eligible for the GST/HST credit?

Subject matter expert: You may be eligible for this credit if, at the beginning of the month in which the CRA makes the payment, you are a resident of Canada for income tax purposes and at least one of the following applies: you are 19 or older; you have or had a spouse or common-law partner; or you are or were a parent and live or lived with your child.

Host: Okay, so who is not eligible for the GST/HST credit?

You're not eligible for the GST/HST credit if, at the beginning of the month in which the CRA makes the payment, any of the following applies: you're not a resident of Canada for income tax purposes; or you don't have to pay tax in Canada because you are an officer or servant of another country, such as a diplomat, or a family member or employee of such a person.

Host: Let's say I'm married or have a common-law partner, can we both get the GST/HST credit?

Subject matter expert: No, only one of you can get the credit. The amount of the credit will be the same, no matter which one of you applies for it.

Host: How do I apply for the GST/HST credit? 

Subject matter expert: To get the GST/HST credit, and any related provincial or territorial credit, you have to apply for it, even if you got the credit last year.

To apply, file or send an income tax and benefit return, even if you have no income to report. Make sure to tick box 1 for “yes” in the GST/HST credit application area on page 1 of your return.

The CRA will tell you in July after you filed or sent your return, if you qualify for the credit.

Host: When are the GST/HST credit payments made?

Subject matter expert: Payments are made during the 12 months following the tax filing season. In other words, from July 1st to June 30th of the next year. This is called the benefit year.

The payments are made in July, October, January, and April. If you want to know the specific payment dates, see the CRA website.

Host: Let's say I'm an international student who has just become a resident of Canada for income tax purposes. Do I have to wait until I file or send my first income tax and benefit return to start receiving the GST/HST credit? 

Subject matter expert: No, once you become a resident of Canada you can fill out Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada and send it to the tax centre that serves your area.

Host: Where can I get more information on the GST/HST credit?

Subject matter expert: Go to www.cra.gc.ca/gsthstcredit or see pamphlet RC4210, GST/HST Credit.

Host: Thank you, Peter.

This concludes the segment called The GST/HST credit, part of the CRA's International Students and Income Tax video.

Thank you for watching.

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