What if the deceased was receiving the GST/HST credit

Generally, GST/HST credit payments are issued on the 5th day of the month in July, October, January, and April. If the deceased was receiving GST/HST credit payments, the CRA may still send out a payment after the date of death because they are not aware of the death. If this happens, you should return the payment to the tax centre that serves your area.

Note

The CRA administers provincial programs that are related to the GST/HST credit. If the deceased was receiving payments under such a program, you do not have to take any further action. The CRA will use the information provided for the GST/HST credit payments to adjust the applicable credit.

What if the deceased was single, separated, divorced, or widowed and received the GST/HST credit?

If the recipient died before the scheduled month in which the CRA issues the GST/HST credit, they cannot make any more payments in that person's name or to that person's estate.

If the recipient died during or after the scheduled month in which the CRA issues the credit and the payment has not been cashed, return it to the tax centre that serves your area so that we can send the payment to the person's estate.

If the deceased was getting a credit for a child, the child's new caregiver should contact the CRA at 1-800-387-1193, as they may qualify to receive GST/HST credit payments for that child.

What if the deceased's GST/HST credit is for the deceased and their spouse or common-law partner?

If the deceased had a spouse or common-law partner, that person may now be eligible to receive the GST/HST credit if they filed an income tax and benefit return. The GST/HST credit payments will be based on their net income alone.

What if the surviving spouse's or common-law partner's GST/HST credit included a claim for the deceased?

If the surviving spouse's or common-law partner's GST/HST credit included an amount for the deceased, the payments will be recalculated based on the surviving spouse's or common-law partner's net income and will only include a claim for them and any eligible children, if applicable.

What if the deceased is an eligible child?

Entitlement to GST/HST credit payments for a deceased child stops the quarter after the child's date of death. You should notify the CRA of the date of death so that the CRA can update their records.

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