Apply for the GST/HST Credit

Settlement ISC Community, Finance, Updates

What: The Goods and Services/Harmonized Sales Tax (GST/HST credit) is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset all or part of the GST or HST that they pay. 

Your GST/HST credit payments are based on the following:

  • your family net income
    • If you’re single, the amount from line 236 of your income tax return, or the amount that it would be if you completed one
    • If you have a spouse or common-law partner, your net incomes are combined to get your family net income
  • the number of children under 19 years old that you have registered for the Canada child benefit and the GST/HST credit

Per year, you could get up to:

  • $443 if you are single
  • $580 if you are married or living common-law
  • $153 for each child under the age of 19

Who: You are generally eligible for the GST/HST credit if you are considered a Canadian resident for income tax purposes one month before and at the beginning of the month of the month in which the Canada Revenue Agency makes a payment. You will also have to meet one of the following requirements:

  • You are at least 19 years old
  • You have/had a spouse or common-law partner
  • You are/were a parent that live/lived with your child

How: If you are a new resident of Canada, here are the steps in applying for the GST/HST credit:

  1. Complete one of the following forms:
    1. If you have children: fill out and sign Form RC66, Canada Child Benefits Application to apply for all child and family benefits, including the GST/HST credit
    2. If you do not have children: fill out and sign Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada
  2. Mail the completed form to your tax centre

When: The payment dates are the following: 

  • January 4, 2019
  • April 5, 2019
  • July 5, 2019
  • October 4, 2019
  • January 3, 2020

Visit https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html for more information regarding the GST/HST credit and also more information if you wish to apply for your child.