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 and territorial credit. Go to Custody arrangements and your benefits 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.

Related information

• GST/HST credit guide
• Child and family benefits calculator
• MyAccount
• MyBenefits CRA - mobile app
• Validating your eligibility for benefits and credits
• Direct deposit
• Benefit and credit payment dates reminders
• GST/HST credit: calculation sheets
• GST/HST credit payment chart