Federal

Goods and Services and Harmonized Sales Tax Credit

Easy application

Apply for when filing your taxes

You do not need to apply for this benefit, but you need to file your tax return to get it.

The government will use the information in your tax return to decide if you will get the benefit.

The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low or modest incomes cancel all or part of GST or HST taxes they've paid.

The benefit will depend on your family situation, size and income.

You can see how much you can get from the GST/HST Credit depending on your situation by visiting the family income level in this table to see if you are entitled to the payment.

You may be able to get this benefit if you:

  • Are a resident of Canada for income tax purposes in the month prior to and at the beginning of the month in which the Canada Revenue Agency (CRA) makes a payment.

AND at least one of the following applies:

  • You are 19 years of age or older before the month in which CRA issues a quarterly payment.
  • You have (or previously had) a spouse or common-law partner.
  • You are (or previously were) a parent and live (or previously lived) with your child.

Social Insurance Number

For example:

  • confirmation of SIN letter
  • plastic SIN card (non-expired)

To claim the GST/HST credit, you must file your taxes, unless you are new to Canada (meaning that this is your first tax year in Canada).

If you file your taxes, the Canada Revenue Agency will automatically determine your eligibility for this benefit and send you payments if you qualify.

If this is your first tax year in Canada, follow these steps to apply:

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. You must also complete form RC66SCH, Status in Canada and Income Information for the Canada Child Benefits Application to capture your citizenship and residency information, along with your Statement of Income.

If you do not have children: fill out and sign Form RC151, GST/HST and CAI Credit Application for Individuals Who Become Residents of Canada.

Mail the completed form to your tax centre.

Notes

The CRA will let you know if you are eligible to receive the credit.

The CRA usually sends the GST/HST credit payments on the fifth day of July, October, January, and April.

Last updated: August 10, 2023