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.

Leaving an abusive or violent situation? Get benefit and credit payments without putting yourself, or your family, in danger. For more information, go to Getting benefits and credits when in an abusive or violent situation.

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