Federal

Goods and Services and Harmonized Sales Tax Credit

Easy application

Tax filing required

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.

Per year, you could get up to:

  • $456 if you are single
  • $598 if you are married or have a common-law partner
  • $157 for each child under the age of 19

Check your 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

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

To apply for the GST/HST Credit:

  • File your taxes, even if you have no income to report.

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 21, 2021