GST/HST credit – Eligibility

Eligibility

You are generally eligible for the GST/HST credit if you are considered a Canadian resident for income tax purposes the month before and at the beginning of the month in which the Canada Revenue Agency makes a payment. You also need to meet one of the following criteria:

  • you are at least 19 years old
  • you have (or had) a spouse or common-law partner
  • you are (or were) a parent and live (or lived) with your child

Parents in a shared custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial credit. Go to Do you share custody? for more information.

If, however, a child welfare agency is legally, physically, or financially responsible for a child, you are not generally eligible for the GST/HST credit for that child.

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