ARCHIVED - Goods and services tax/harmonized sales tax (GST/HST) credit application

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To receive this credit, you have to apply for it, even if you received it last year. Complete the application area on page 1 of your return for 2004. Your credit is based on your net income added to the net income of your spouse or common-law partner, if you have one, as well as the number of children you have. This information also is used to calculate any payments from certain related provincial programs. Net income is the amount on line 236 of a person's return, or the amount that it would be if the person filed a return.

Make sure you enter, in the Identification area on page 1 of your return, your marital status and, if it applies, the information concerning your spouse or common-law partner (including his or her net income, even if it is zero). Otherwise, your application may be delayed. Either you or your spouse or common-law partner can receive the credit, but not both. No matter which one of you applies, the credit will be the same.

If you apply for this credit, we will let you know in July 2005 how much you will receive, if any, and how we calculated it. Generally, we will make payments in July and October 2005, and January and April 2006.

Note
We may apply your credit against certain amounts you owe the Government of Canada or a province or territory. We list these amounts under line 484.

Are you eligible for the GST/HST credit?

You are eligible for this credit if, at the beginning of the month in which we make a payment, you are resident in Canada and at least one of the following applies. You:

Note
If you will turn 19 before April 1, 2006, you can apply for this credit on your return for 2004. That way, you can receive it starting with the first payment after the month of your 19th birthday.

You are not eligible for this credit if, at the beginning of the month in which we make a payment, you either:

Note
You cannot receive the credit for your spouse or common-law partner or your child who, at the beginning of the month in which we make a payment, meets either of these conditions or is not resident in Canada.

Receiving the credit for your children

We will base the GST/HST credit you receive for your children on Canada Child Tax Benefit (CCTB) information. If your children are not registered for the CCTB, call 1-800-387-1193 for more information. If you chose not to receive the CCTB, or you do not yet qualify, you still may be able to receive the GST/HST credit for your children. For details, call 1-800-959-1953.

Do you need to contact us?

Once you have applied for this credit, you have to advise us immediately of any of the following changes (as well as the date it happened or will happen):

For more information, get pamphlet RC4210, GST/HST Credit , or call 1-800-959-1953.

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