GST/HST Credit

Including related provincial credits and benefits

For the period from July 2017 to June 2018

RC4210(E) Rev. 17

Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. Find more information at About multiple formats or by calling 1-800-387-1193.

La version française de ce guide est intitulée Crédit pour la TPS/TVH.

Is this guide for you?

This guide gives information about the goods and services tax/harmonized sales tax (GST/HST) credit, such as:

  • who is eligible;
  • when you get it;
  • how we calculate it; and
  • what are the related provincial programs administered by the Canada Revenue Agency.

This guide uses plain language to explain most common tax situations. It is provided for information only and does not replace the law.

What's new for 2017?

Alberta climate leadership adjustment rebate

As of January 2017, eligible low and middle income individuals and families are receiving this tax-free amount. For more information, see Alberta climate leadership adjustment rebate.

Definitions

Adjusted family net income – this is your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid.

Common-law partner – this applies to a person who is not your spouse, with whom you are in a conjugal relationship, and to whom one of the following situations applies. They:

  • have been living with you for at least 12 continuous months;

    Note
    In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.

  • are the parent of your child by birth or adoption; or
  • have custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.

Family net incomethis is your net income (line 236 of your tax return) added to the net income of your spouse or common-law partner, if you have one. Family net income does not include your child’s net income.

If you or your spouse or common-law partner were non-residents of Canada for part or all of the year, family net income includes your or your spouse's or common-law partner's income from all sources, both inside and outside Canada, for any part of the year that either of you were not residents of Canada.

Separated – you are separated when you start living separate and apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled.

Once you have been separated for 90 days (because of a breakdown in the relationship), the effective day of your separated status is the date you started living separate and apart.

Note

You are still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart because of:

  • work;
  • studies; or
  • health problems.

Spouse – this applies only to a person to whom you are legally married.

What is the GST/HST credit?

The GST/HST credit is a non-taxable quarterly payment that helps individuals and families with low and modest incomes offset all or part of the goods and services tax/harmonized sales tax (GST/HST) that they pay.

Are you eligible for the credit?

You are eligible for this credit if you are a resident of Canada for income tax purposes in the month before and at the beginning of the month in which we make a payment (see When will you get your credit?), and one of the following applies:

  • you are 19 years of age or older;
  • you have (or had) a spouse or common-law partner; or
  • you are (or were) a parent and live (or lived) with your child.

Note

If you will turn 19 years of age before April 2018, see Will you turn 19 years of age before April 2018?

Generally, you are not eligible for the GST/HST credit if at the beginning of the month in which we make a quarterly payment, any of the following apply:

  • you are not a resident of Canada for income tax purposes;
  • you do not have to pay tax in Canada because you are an officer or servant of another country (such as a diplomat) or a family member or employee of such a person; or
  • you are confined to a prison or similar institution for a period of 90 consecutive days or more.

Note

You cannot get the credit for a spouse, common-law partner, or child who meets any of these conditions at the beginning of the month in which we make a quarterly payment.

Example 1

Brenda, a GST/HST credit recipient, died on July 1, 2016. Brenda’s sister Judy called us after she got Brenda’s July 2016 payment to find out if the estate is entitled to the credit. Since Brenda was alive on the first day of the month in which we issued the credit, the estate is entitled to the July 2016 credit. However, no more credits will be issued. We told Judy to return the cheque to us so it can be reissued to Brenda’s estate.

Example 2

Mark is a divorced GST/HST credit recipient who has no eligible children. He died on February 28, 2016. Mark’s mother called to tell us of her son’s death and wanted to know if the estate would continue to get Mark’s GST/HST credits. The estate would not be eligible for GST/HST credits for periods after his death.

How do you get the credit?

To get the GST/HST credit, including any related provincial credits, you have to file a tax return for 2016, even if you have not received income in the year.

If you are a new resident of Canada and you want to get the GST/HST credit, send Form RC151, GST/HST credit application for individuals who become residents of Canada, for the year that you became a resident of Canada. For more information for newcomers to Canada, go to Newcomers or see Pamphlet T4055, Newcomers to Canada.

You have up to three years to ask for a retroactive payment. If you have not filed your 2014 and 2015 tax returns within the three-year period, you can send us a request under the taxpayer relief provisions of the Income Tax Act. For more information, go to Taxpayer Relief Provisions or see Information Circular IC07-1, Taxpayer Relief Provisions.

For a deceased recipient, the GST/HST credit entitlement ends the quarter following the date of the death. For more information, see Has a GST/HST credit recipient died?

Do you have a social insurance number?

You need a SIN to get the GST/HST credit. For more information, or to get an application for a SIN, visit the Service Canada website or call 1-800-206-7218. To find the address of the Service Canada Centre nearest you, visit Service Canada or call 1-800-622-6232.

If Service Canada will not give you a SIN, you can still get the GST/HST credit if you meet all of the conditions listed under Are you eligible for the credit? Attach a note to your Form RC151, GST/HST credit application for individuals who become residents of Canada, explaining why you cannot get a SIN and include a photocopy of one of the following documents:

  • passport;
  • driver's licence;
  • visitor record or study permit;
  • temporary resident permit; or
  • any document issued by Citizenship and Immigration Canada.

Do you have a spouse or common-law partner?

You can get the credit for your spouse or common-law partner. Generally, your spouse or common-law partner has to be a resident of Canada in the month before and at the beginning of the month in which we make a payment (see When will you get your credit?).

If you had a spouse or common-law partner on December 31, 2016, fill out "Information about your spouse or common-law partner" on page 1 of your tax return.

Enter their SIN and net income (from line 236 of their tax return), even if it is zero. Incomplete or incorrect information may delay the processing of your application.

Only one of you can get the credit for both of you. The credit will be paid to the spouse or common-law partner whose tax return is assessed first. No matter which one of you receives the credit, the amount will be the same.

If your marital status changed after December 31, 2016, you must tell us. For more information, see Has your marital status changed?

If your spouse or common-law partner immigrates to Canada, they will have to send us the following information in writing:

  • social insurance number;
  • date of birth;
  • address;
  • immigration date; and
  • statement of income.

Do you have children under 19 years of age?

You can get the credit for each of your children if all of the following apply at the beginning of the month in which we make a payment. The child:

  • is your child, or is dependent on you or your spouse or common-law partner for support;
  • is under 19 years of age;
  • has never had a spouse or common-law partner;
  • has never been a parent of a child they lived with; and
  • lives with you.

Each eligible parent in a shared custody situation may get half of the GST/HST credit for that child. This also applies to any related provincial credit.

For more information about shared custody situations, see Shared custody, call 1-800-387-1193, or see Booklet T4114, Canada Child Benefits.

The credit for your child will be included in your credit.

You cannot get the credit for a child if, at the beginning of the month in which we make a payment, the child is not living with you because they are maintained by an agency or are in foster care. Also, you cannot get the credit for a foster child in your care.

Your GST/HST credit will automatically be recalculated to exclude a child who turned 19 years of age during the year. The adjustment is effective in the quarterly payment following the child's 19th birthday.

Example

Gloria and David get the GST/HST credit for themselves and their two children. Kristin, their elder daughter, turns 19 years of age on August 6, 2017. Gloria and David’s GST/HST credit will be automatically recalculated to include only one child for the next quarterly payment made in October 2017.

In order for Kristin to get the GST/HST credit, including any related provincial credits, she must file a tax return for 2016, even if she has not received income in the year. Her eligibility will be automatically determined when she files her tax return. She may be eligible for the GST/HST credit in October 2017 and January and April 2018, for herself.

How do you register your children?

Your child is automatically registered for the GST/HST credit if, when they were born, you gave your consent on the provincial birth registration form or if you have applied for the Canada child benefit. If you become primarily responsible for the care and upbringing of a child, you can register them for the GST/HST credit and related provincial programs by:

Will you turn 19 years of age before April 2018?

Generally, you have to be 19 years of age or older to get the GST/HST credit.

If you are going to turn 19 years of age before April 2018, make sure that you file your 2016 tax return. The CRA will automatically determine your eligibility for the GST/HST credit and you may start getting it with the first payment after the month of your 19th birthday (see When will you get your credit?).

Example

Amanda will turn 19 years of age on January 5, 2018. If she files a 2016 tax return, she may be eligible for the quarterly GST/HST credit issued in April 2018. She will not be eligible for the January 2018 credit, since she will not be 19 years of age before the first day of January 2018.

How do we calculate your credit?

Base year and payment period

The base year is the year of the tax return from which information is taken to calculate the GST/HST credit amount for the payment period.

The payment period is the 12‑month period during which the GST/HST credits are paid. The payment period runs from July 1 of the year following the base year to June 30 of the next year.

For example, GST/HST credit payments calculated on the 2016 tax return will start being issued in July 2017, which is the beginning of the payment period. For more information, see When will you get your credit?

The following chart illustrates the link between the base year and the payment period.

Base Year and payment period
Base year (tax return) Payment period
2016 July 2017 – June 2018
2015 July 2016 – June 2017
2014 July 2015 – June 2016

If the CRA determines that you are eligible for the GST/HST credit based on your 2016 tax return and that you will receive payments, we will send you a GST/HST credit notice in July 2017. It will show how much you will get and how we calculated the amount.

For the payment period from July 2017 to June 2018, we base your credit on:

  • the number of eligible children you have registered for the GST/HST credit; and
  • your adjusted family net income for the 2016 base year.

Example

Amir is single with no children. When he files his 2016 tax return, the CRA will automatically determine if he is eligible for the GST/HST credit. If Amir is eligible, we will use the information on his 2016 tax return to determine what amount he will get for the payment period starting in July 2017.

Benefits online calculator

Use our online service to get an estimate of your GST/HST credit, by going to Child and family benefits calculator.

When will you get your credit?

You will get your annual GST/HST credit, which was calculated using information from your 2016 tax return, in four payments. We will make these payments on July 5 and October 5, 2017 and on January 5 and April 5, 2018.

However, if your GST/HST credit calculated in July 2017 is less than $50 per quarter, we will pay you for the entire payment period on July 5, 2017.

If you do not receive your payment on the scheduled day, wait 10 working days before calling 1-800-387-1193.

You can view GST/HST payments in My Account or by using the MyCRA or MyBenefits CRA mobile app.

When do we recalculate your credit?

A change in your situation may cause your GST/HST credit payment to be recalculated based on the effective date of the change. We will send you a GST/HST credit notice of redetermination showing our revised calculation when any of the following situations apply and changes the amount of your payment:

  • after each reassessment of either your or your spouse's or common-law partner's tax return that affects net income;
  • after a change in your marital status;
  • after a change in the number of eligible children in your care; or
  • after the death of a GST/HST credit recipient.

For more information, see When should you contact us?

What happens if you were overpaid?

If a recalculation shows you have been overpaid for the GST/HST credit, we will send you a notice with a remittance voucher attached to inform you of the amount due. We will keep all future GST/HST credit payments or tax refunds until the balance is repaid.

We will also apply GST/HST credit payments to amounts owing for tax balances or amounts owing to other federal or provincial government programs.

You also can repay the overpayment. For more information on how to make a payment, go to Make a payment to the Canada Revenue Agency.

When should you contact us?

You should tell us immediately about certain changes, as well as the date they happened or will happen. This section explains what the changes are and how you should tell us about them.

Has the number of children in your care changed?

We may need to recalculate your credit based on new information such as when:

  • your child is born, a child starts to live with you or you share custody of a child (see Do you have children under 19 years of age?); or
  • a child for whom you are getting benefits no longer lives with you on a full-time basis, stops living with you, becomes a spouse or common-law partner or a parent, or has died.
    You can tell us by:

Has your marital status changed?

If your marital status changes, let us know by the end of the month following the month in which your status changed. This could affect the amount of GST/HST credit.

You can tell us by:

Only one GST/HST credit payment is allowed per family for each quarter. If you were both getting payments as individuals before you were married or became common-law partners, and you both continued to get payments after your marital status changed, one of you will have to repay the amounts you got after your status changed. Either your or your spouse’s or common-law partner’s payments will be adjusted to include the credit for both of you.

Do not tell us of your separation until you have been separated for a period of at least 90 days.

Example

Zachary and Kim separated on October 15, 2017. They have no children. They advised us of their new marital status by sending Form RC65, Marital Status Change, on January 15, 2018. They entered October 15, 2017 as the date their new marital status began. Zachary filed a 2016 tax return but Kim did not. Kim must file a 2016 tax return for the CRA to determine her eligibility for the GST/HST credit for the rest of the payment period.

Has a GST/HST credit recipient died?

An individual is not eligible to get GST/HST credit payments after they die. We may send out a payment after the date of death if we are not aware of the situation. If this happens, you have to return the payment to us, and let us know the date of the death of the recipient so we can update our records.

Was the deceased married or living common-law?

If the deceased recipient's GST/HST credit included an amount for a spouse or common-law partner, the CRA will automatically determine that spouse or common‑law partner’s eligibility for the remaining GST/HST credit payments for themselves and for any of their children. If the surviving spouse or common‑law partner did not file a tax return, they have to do so to get the credit.

Was the deceased single, separated, divorced, or widowed?

If the recipient died before the month in which we issue the credit, we cannot make any more payments in that person’s name or to that person’s estate.

If the recipient died during or after the month in which we issue the credit and the payment has not been cashed, return it to us so that we can send the payment to the person’s estate.

If the recipient was getting a credit for a child, the child’s new caregiver should contact us to request GST/HST credit payments for that child.

Example 1

Brenda, a GST/HST credit recipient, died on July 1, 2017. Brenda’s sister Judy called us after she got Brenda’s July 2017 payment to find out if the estate is eligible for the credit. Since Brenda was alive on the first day of the month in which we issued the credit, the estate is eligible for the July 2017 credit. However, no more credits will be issued. We told Judy to return the cheque to us so we can reissue it to Brenda’s estate.

Example 2

Mark is a divorced GST/HST credit recipient who has no eligible children. He died on February 28, 2017. Mark’s mother called to tell us of her son’s death and wanted to know if the estate would continue to get Mark’s GST/HST credits. The estate is not be eligible for GST/HST credits for periods after his death.

Example 1

Brenda, a GST/HST credit recipient, died on July 1, 2016. Brenda’s sister Judy called us after she got Brenda’s July 2016 payment to find out if the estate is entitled to the credit. Since Brenda was alive on the first day of the month in which we issued the credit, the estate is entitled to the July 2016 credit. However, no more credits will be issued. We told Judy to return the cheque to us so it can be reissued to Brenda’s estate.

Example 2

Mark is a divorced GST/HST credit recipient who has no eligible children. He died on February 28, 2016. Mark’s mother called to tell us of her son’s death and wanted to know if the estate would continue to get Mark’s GST/HST credits. The estate would not be eligible for GST/HST credits for periods after his death.

Are you moving?

If you move, let us know your new address immediately. Otherwise, your payments may stop, even if you use direct deposit and your bank account does not change.

You can change your address by:

Other changes

Call 1-800-387-1193  to tell us, if:

  • any of the personal information, such as your name, marital status, or the spousal or child information shown on your GST/HST credit notice is not correct; or
  • you (or your spouse or common-law partner) are no longer a resident of Canada.

Related provincial programs

The CRA administers the following provincial programs that are related to the GST/HST credit:

You do not need to apply to a province to get payments for these programs. If you are eligible for the GST/HST credit, your provincial credit payments will be combined with your GST/HST credit payments (except for the Ontario sales tax credit payments, which are issued separately as part of the Ontario trillium benefit).

If you use our direct deposit service for your GST/HST credit payments, we will deposit your provincial payments into the same account.

Alberta climate leadership adjustment rebate

This rebate is a tax-free amount paid to low and middle income individuals and families. It is intended to help households adjust to the new provincial carbon price.

The first payment to qualifying individuals and families was issued on January 5, 2017.

You may be entitled to receive:

  • $250 if you are a single individual with no children;
  • $375 if you have a spouse or common-law partner; or
  • $375 if you do not have a spouse or common-law partner, but have full custody of an eligible child.

In addition, you also receive $37.50 per additional child under 18 years of age (to a maximum of four children).

For single individuals with no children, the rebate is reduced by 2.67% of adjusted family net income over $47,500. For families, the credit is reduced by 4.0% of adjusted family net income over $95,000.

Payments are made separately from the GST/HST credit payments.

The program is fully funded by the Alberta provincial government.

BC low income climate action tax credit

This credit is a non-taxable amount paid to help low-income individuals and families with the carbon taxes they pay.

The program provides a credit of up to $115.50 for an individual, $115.50 for a spouse or common-law partner, and $34.50 per child under 19 years of age ($115.50 for the first child in a single parent family). For single individuals with no children, the credit is reduced by 2% of their adjusted net income over $33,326. For families, the credit is reduced by 2% of their adjusted family net income over $38,880.

This amount is combined with the quarterly payment of the federal GST/HST credit.

The BC low income climate action tax credit is fully funded by the Province of British Columbia.

New Brunswick harmonized sales tax credit

This credit is a non-taxable amount paid to help offset the increase in the sales tax for households with low and modest incomes.

The program provides for a maximum annual amount of $300 for an individual, $300 for a spouse or common-law partner, and $100 per child under 19 years of age ($300 for the first child in a single parent family). The credit is reduced by 2% of the adjusted family net income over $35,000.

This amount is combined with the quarterly payments of the federal GST/HST credit.

The New Brunswick harmonized sales tax credit is fully funded by the Province of New Brunswick.

Newfoundland and Labrador income supplement

The Newfoundland and Labrador income supplement (NLIS) is a non‑taxable amount paid quarterly to low‑income individuals, families, seniors, and persons with disabilities to help reduce the impact of additional tax measures. It is calculated based on your family situation and your adjusted family net income.

Your NLIS payment may include a Newfoundland and Labrador disability amount (NLDA). The NLDA is an additional benefit designed to help low and modest income persons with disabilities. To be eligible for the NLDA for a quarter an individual must be eligible for the federal GST/HST credit, the NLIS and the disability tax credit.

These amounts are combined with the quarterly payments of the federal GST/HST credit.

This program is fully funded by the province.

Newfoundland and Labrador seniors' benefit

This program provides a non‑taxable annual amount of $1,313 for a single senior (65 years of age or older at any time during 2017) or a married or common‑law couple with at least one senior whose adjusted family net income is $29,402 or less. Eligible seniors will get part of this payment if their adjusted family net income is between $29,402 and $40,663.

This amount is combined with the quarterly payments of the federal GST/HST credit.

The Newfoundland and Labrador seniors' benefit is fully funded by the province.

Nova Scotia affordable living tax credit

This credit is a non-taxable amount paid to make life more affordable for Nova Scotian households with low and modest incomes. This credit offsets the increase in the HST and provides additional income for these households.

The program provides a maximum annual credit of $255 for an individual or a couple, and $60 for each child under 19 years of age. The credit is reduced by 5% of adjusted family net income over $30,000.

This amount is combined with the quarterly payments of the federal GST/HST credit.

The Nova Scotia affordable living tax credit is fully funded by the Province of Nova Scotia.

Ontario sales tax credit

This credit is a non-taxable amount paid to provide relief for Ontario residents with low and modest incomes for the sales tax they pay.

The program provides a maximum annual credit of $296 for each adult and each child under 19 years of age in a family. If you are a single individual with no children, the credit will be reduced by 4% of your adjusted net income over $22,746. If you are a single parent, or are married or living common‑law, the credit will be reduced by 4% of your adjusted family net income over $28,433.

This amount is part of the Ontario trillium benefit. You can choose to get the payments monthly, issued on the 10th of each month, or in one payment at the end of the benefit year (in June), if the annual entitlement is over $360.

If the annual entitlement is $360 or less, it will be issued in one lump‑sum payment in the first payment month (usually in July).

For more information, call 1-877-627-6645. The Ontario sales tax credit is fully funded by the Province of Ontario.

Prince Edward Island sales tax credit

This credit is a non-taxable amount paid to help offset the increase in the sales tax for households with low and modest incomes.

The program provides an annual credit of $110 for an individual plus, if applicable, $55 for a spouse, common-law partner or an eligible dependant. There is also a supplement of 0.5% of adjusted family net income over $30,000, up to a maximum of $55. The total of the above is reduced by 2% of adjusted family net income over $50,000.

This amount is combined with the quarterly payments of the federal GST/HST credit.

The Prince Edward Island sales tax credit is fully funded by the Province of Prince Edward Island.

Saskatchewan low-income tax credit

This credit is a non‑taxable amount paid to help Saskatchewan residents with low and modest incomes.

The program provides $346 for an individual, $346 for a spouse or common-law partner (or for an eligible dependant), and $136 per child under 19 years of age (maximum of two children), or an annual credit of up to $964 per family.

The credit starts to be reduced when the adjusted family net income is more than $32,643. Families with adjusted family net income between $32,643 and $67,697 may get part of the credit.

This amount is combined with the quarterly payments of the federal GST/HST credit.

The Saskatchewan low-income tax credit is fully funded by the Province of Saskatchewan.

Online services

My Account

The CRA’s My Account service is fast, easy, and secure.

Use My Account to:

  • view your benefit and credit payment amounts and dates;
  • view your notice of assessment;
  • change your address, direct deposit information, and marital status;
  • sign up for account alerts;
  • check your TFSA contribution room and RRSP deduction limit;
  • check the status of your tax return;
  • request your proof of income statement (option “C” print); and
  • link between your CRA My Account and My Service Canada Account.

How to register

For information about how to register for My Account.

Sign up for online mail

Sign up for the CRA’s online mail service to get most of your CRA mail, like your notice of assessment, online.

For more information, go to Online mail.

MyBenefits CRA mobile app

Get your benefit information on the go! Use MyBenefits CRA mobile app throughout the year to:

  • view the amounts and dates of your benefit and credit payments, including any provincial or territorial payments;
  • view the status of your application for child benefits;
  • change your address, phone number and marital status;
  • let us know if a child is no longer in your care;
  • sign up for online mail and account alerts.

To get more information, go to Mobile apps.

MyCRA mobile app

Use MyCRA throughout the year to:

  • view the amounts and dates of your personal benefit and credit payment;
  • check your TFSA contribution room;
  • change your address, direct deposit information, and marital status;
  • let us know if a child is no longer in your care;
  • sign up for online mail and account alerts; and
  • request your proof of income statement (option “C” print).

Getting ready to file your income tax and benefit return? Use MyCRA to:

  • check your RRSP deduction limit;
  • look up a local tax preparer; and
  • see what tax filing software the CRA has certified.

Done filing? Use MyCRA to:

  • check the status of your tax return; and
  • view your notice of assessment.

For more information, go to Mobile apps.

Electronic payments

Make your payment using:

For more information on all payment options, go to Make a payment to the Canada Revenue Agency.

For more information

What if you need help?

If you need more information after reading this guide, go to Goods and services tax/Harmonized sales tax (GST/HST) credit or call 1-800-387-1193.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To sign up for direct deposit or to update your banking information, go to Direct deposit.

Forms and publications

To get our forms and publications, go to Forms and publications or call 1-800-387-1193.

Electronic mailing lists

The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists.

Tax Information Phone Service (TIPS)

For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354.

If you use an operator-assisted relay service, call our regular telephone numbers instead of the TTY number.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. See the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.

If you are still not satisfied, you can then file a service complaint by filling out Form RC193, Service-Related Complaint. For more information and how to file a complaint, go to Make a service complaint.

If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsman.

Reprisal complaint

If you believe that you have experienced reprisal, fill out Form RC459, Reprisal Complaint.

For more information about reprisal complaints, go to Reprisal complaints.

Tax information videos

We have a number of tax information videos for individuals on topics such as the income tax and benefit return, the Canadian tax system, and tax measures for persons with disabilities. To watch our videos, go to Video gallery. 

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