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:
- Complete one of the following forms:
- 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
- If you do not have children: fill out and sign Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada
- 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.