GST/HST for Individuals

Information on GST/HST topics for individuals who are not in business.

Services and information

• GST/HST credit
  Tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST or HST that they pay
• Type of supply
  How the GST/HST applies to different types of supplies, including supplies that are zero-rated and exempt from the GST/HST
• Claim a GST/HST rebate
  List of rebates that may allow you to claim GST/HST paid on certain goods and services
• GST/HST new housing rebate
  Allows individuals, under certain conditions, to recover some of the GST/HST paid for new housing
• GST/HST on imports and exports
  How and when the GST/HST applies to goods you bring into Canada
• Confirming a GST/HST account number
  Use the GST/HST Registry to confirm that the business charging you GST/HST is registered