Budget 2014 - Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit Administration
Notice to the reader
This measure has received Royal Assent.
For 2014 and subsequent years, the budget proposes to eliminate the need for individuals to apply for the GST/HST credit. The CRA will automatically determine the eligibility of every individual who files an income tax and benefit return and will send a notice of determination to each individual who is eligible for the credit.
Notices of determination will not be sent to ineligible individuals. However, an ineligible individual will be able to request a notice of determination.
How do I currently apply for the GST/HST credit?
Currently, you apply for the GST/HST credit by checking the application box on your income tax and benefit return. The CRA will then send you a notice of determination for the credit.
This process will not change for the 2013 or prior year's income tax returns.
How is the administration of the GST/HST credit changing?
For 2014 and subsequent years, the budget proposes to eliminate the need for individuals to apply for the GST/HST Credit. The GST/HST credit application area on the income tax and benefit return will be removed. The CRA will automatically determine the eligibility of every individual who files a return and will send a notice of determination to those individuals who are eligible for the credit.
When will I receive my notice of determination?
When you file your income tax and benefit return for 2014, you will receive a notice of determination for the GST/HST credit in July 2015, if you are eligible.
I have a spouse or common-law partner. Which one of us will receive the credit?
In the case of eligible couples, the GST/HST credit will be paid to the spouse or common-law partner whose return is assessed first. Make sure you provide your spouse's or common-law partner's net income in the "Identification" area on page 1 of your 2014 return.
I recently immigrated to Canada. Will my GST/HST credit be automatically determined by the CRA?
If you are a new resident of Canada and you want to be considered for the GST/HST credit, send Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, to your tax centre.
I will not turn 19 until after I file my 2014 income tax and benefit return. Will I still receive my GST/HST credit?
Generally, the annual GST/HST credit is issued in four payments that are made in July 2015, October 2015, January 2016 and April 2016. To be eligible to receive a payment, you generally have to be 19 years of age. As long as you have filed your 2014 return, the CRA will send you a notice of determination when you first become eligible for a payment.
I did not receive a notice of determination for the GST/HST credit and I think am eligible to receive a payment. What can I do?
If you do not receive a notice of determination in July of 2015, you can request a determination from the CRA. Further information will be made available in the coming months concerning the process for requesting a determination.
Where can I get more information about this change to the administration of the GST/HST Credit?
The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.
In the meantime, please consult the Department of Finance Canada's Budget 2014 documents for details.
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