To be eligible for the GST/HST credit, you must be a resident of Canada, at least 19 years old, have a social insurance number (SIN), and have filed an income tax return. You may also be eligible if you are under 19 years of age and are a parent or a spouse or common-law partner of someone who is receiving the GST/HST credit.
The amount of the credit is based on your family income and the number of children under the age of 19 living with you. The credit is designed to provide more assistance to those with lower incomes and larger families. You can use the Canada Revenue Agency (CRA) online calculator to estimate your credit amount.
To apply for the GST/HST credit, you must file an income tax return. If you are eligible, the credit will be automatically calculated and added to your tax refund or used to offset any amount owing. If you have already filed your tax return and become eligible for the GST/HST credit later in the year, the credit will be paid to you quarterly based on the date the CRA received your application.
You can apply for the GST/HST credit online using the CRA’s My Account service or by mail using a paper application form. If you have not yet filed your income tax return for the current year, you can apply for the credit at the same time you file your return.
If you have any questions or need assistance with your GST/HST credit application, you can contact the CRA’s Tax Information Phone Service (TIPS) at 1-800-267-6999.