Goods and services tax/Harmonized sales tax (GST/HST) credit

The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset all or part of the GST or HST that they pay.

You no longer have to apply for the GST/HST credit. The Canada Revenue Agency will automatically determine your eligibility when you file your next income tax and benefit return for the 2014 and later tax years.

If you are a new resident of Canada and you want to apply for the GST/HST credit, complete Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, for the year that you became a resident of Canada.

If you have a spouse or common-law partner, only one of you can receive the credit. The credit will be paid to the person whose return is assessed first. The amount will be the same, regardless of who (in the couple) receives it.

Provincial programs related to the GST/HST credit

Topics

Calculation and payments

Application and eligibility

When to contact the Canada Revenue Agency

Marital status

Shared custody

Validating your eligibility for benefits and credits

Balance owing - benefits overpayment

Where to mail your forms