GST/HST Tax Credit

GST/HST refund/credit: Am I eligible and how do I qualify?

What are GST/HST Tax Credit & Payments

The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free quarterly payment that is based on family income.

In Nova Scotia, Newfoundland and Labrador, and New Brunswick, Ontario, and Prince Edward Island the GST is blended with the provincial sales tax and is called the harmonized sales tax (HST).

I am eligible for the credit?

You are eligible for the GST/HST Tax Credit & Payments if you are a resident of Canada for income tax purposes, and one of the following applies:

  • you are 19 years of age or older
  • you have (or had) a spouse or common-law partner
  • you are (or were) a parent and live (or lived) with your child

How do I get the GST/HST credit?

To receive the GST/HST credit, including any related provincial credit, you have to file a Canadian tax return for each year you want to receive the credit, even if you have no income to report. If you have a spouse/common-law partner then both parties must file a tax return and the first return assessed by the CRA will receive the credit payments for the family.

GST/HST credit payment dates

January 5, 2019 – based on 2017 return
April 5, 2019 – based on 2017 return
July 5, 2019 – based on 2018 return
October 4, 2019 – based on 2018 return
January 3, 2020 – based on 2018 return