GST/HST Credit for Individuals

AKA: Goods and Services Tax / Harmonized Sales Tax Credit
Provided by: Government of Canada - Canada Revenue Agency - AKA: CRA

Service Description

A tax-free quarterly payment that helps individuals and families with low or modest incomes offset all or part of the GST or HST that they pay.

Information

Eligibility:
You are eligible for this credit 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 GST/HST credit is issued and at least one of the following applies:

-You are 19 years of age or older before the month in which the Canada Revenue Agency (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

If you have a spouse or common-law partner, only one of you can receive the credit. The credit will be paid to the person whose return is assessed first. The amount will be the same, regardless of who (in the couple) receives it.
Fees:
No fees
How to Access:
No application necessary. The CRA automatically determines eligibility when taxes are filed for 2014 and later tax years.
Documents Required:
Not applicable
Program Hours:
Agents are available Monday-Friday 8am-8pm, Saturday 9am-5pm AST or online seven days a week 7am-4am AST
Program Phone Numbers:
  • Toll-Free Number
    Benefit Inquiries * Canada and United States
    1-800-387-1193
Language:
English * French
Coverage Area:
Canada

Service Locations & Contact Info