*** Transcriber's Note: Please set your voice synthesizer to read most 
punctuation. When you encounter the caret sign at the end of a line, please 
enter the applicable information, if necessary. Tables and charts are set-up 
in a narrative format and are indicated by three back-slashes at the 
beginning and at the end.*** 
 
Canada Revenue Agency 
 
(Front cover) 
 
GST/HST credit 
 
Including related provincial credits and benefits for the period from July 
2011 to June 2012 
 
RC4210(E) Revision 11 
 
 
PAGE 2 
 
Is this booklet for you? 
 
This booklet gives information about your eligibility for the goods and 
services tax/harmonized sales tax (GST/HST) credit, how you apply for it, 
when you get it, and how we calculate it for the period from July 2011 to 
June 2012. 
 
It also gives information about related provincial programs administered by 
the Canada Revenue Agency. 
 
What's new? 
 
Lump-sum advance payment 
 
+++ If your GST/HST credit calculated in July 2011 is less than $25 per 
quarter, we will pay you for the entire benefit year on July 5, 2011. Under 
proposed changes, this amount has been increased to $50. For more 
information, see "When do we pay your credit?" on page 12. +++ 
 
If you have a visual impairment, you can get our publications in braille, 
large print, etext (CD), or MP3 by going to www.cra.gc.ca/alternate or by 
calling 1-800-959-2221. You can also get your personalized correspondence in 
these formats by calling 1-800-959-8281. 
 
This booklet contains proposed changes to law that were current at the time 
of publication. For any updates to this information, go to 
www.cra.gc.ca/benefits. 
 
 
PAGE 3 
 
Table of Contents 
 
Definitions, page 4 
 
What is the GST/HST credit? page 5 
 
Are you eligible for the credit? page 5 
Do you have a spouse or common-law partner? page 6 
Do you have children that are under 19 years of age? page 6 
 
How do you apply? page 7 
Did you have a spouse or common-law partner on December 31, 2010? page 8 
Will you turn 19 years of age before April 2012? page 8 
 
How do we calculate your credit? page 9 
Base year and benefit year, page 9 
Benefits online calculator, page 9 
Calculation charts, page 10 
 
When do we pay your credit?, page 12 
 
When do we recalculate your credit?, page 12 
What happens if you were overpaid?, page 13 
 
Related provincial programs, page 13 
BC HST Credit, page 13 
BC Low Income Climate Action Tax Credit, page 14 
Newfoundland and Labrador Harmonized Sales Tax Credit, page 14 
Newfoundland and Labrador Seniors' Benefit, page 14 
Nova Scotia Affordable Living Tax Credit, page 14 
Ontario Sales Tax Credit, page 15 
Saskatchewan Low-Income Tax Credit, page 15 
 
When should you contact us?, page 15 
Has the number of children in your care changed?, page 16 
Has your marital status changed?, page 16 
Has a GST/HST credit recipient died?, page 17 
Are you moving?, page 18 
Other changes, page 18 
 
Service standards, page 18 
 
Tax centre addresses, page 19 
 
For more information, page 20 
 
 
PAGE 4 
 
Definitions 
 
Adjusted family net income 
 
The adjusted family net income is your family net income (defined below) 
minus any Universal Child Care Benefit (UCCB) and registered disability 
savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid. 
 
Common-law partner 
 
This applies to a person who is not your spouse (defined on the next page), 
with whom you are living in a conjugal relationship, and to whom at least one 
of the following situations applies. He or she: 
 
a) has been living with you in a conjugal relationship for at least 12 
continuous months; 
 
b) is the parent of your child by birth or adoption; or 
 
c) has custody and control of your child (or had custody and control 
immediately before the child turned 19 years of age) and your child is wholly 
dependent on that person for support. 
 
In addition, an individual immediately becomes your common-law partner if you 
previously lived together in a conjugal relationship for at least 12 
continuous months and you have resumed living together in such a 
relationship. Under proposed changes, this condition will no longer exist. 
The effect of this proposed change is that a person (other than a person 
described in b) or c) above) will be your common-law partner only after your 
current relationship with that person has lasted at least 12 continuous 
months. This proposed change will apply to 2001 and later years. 
 
Reference to "12 continuous months" in this definition includes any period 
that you were separated for less than 90 days because of a breakdown in the 
relationship. 
 
Family net income 
 
Your family net income is your net income added to the net income of your 
spouse or common-law partner, if you have one. Family net income does not 
include your child's net income. Net income is the amount on line 236 of a 
person's income tax and benefit return, or the amount that it would be if he 
or she filed an income tax and benefit return. 
 
If you or your spouse or common-law partner became a resident of Canada in 
2010, family net income includes income from all sources, both inside and 
outside of Canada, including the part of 2010 that you or your spouse or 
common-law partner was not a resident of Canada. 
 
 
PAGE 5 
 
Separated 
 
You are separated when you start living separate and apart from your spouse 
or common-law partner because of a breakdown in the relationship for a period 
of at least 90 days and you have not reconciled. 
 
Note 
Once you have been separated for 90 days (because of a breakdown in the 
relationship), the effective day of your separated status is the date you 
started living separate and apart. 
 
Spouse 
 
This applies only to a person to whom you are legally married. 
 
What is the GST/HST credit? 
 
The GST/HST credit is a tax-free quarterly payment that helps individuals and 
families with low or modest incomes offset all or part of the goods and 
services tax/harmonized sales tax (GST/HST) that they pay. 
 
Eligible individuals who apply for the GST/HST credit on their 2010 income 
tax and benefit return may get payments in July and October 2011, and in 
January and April 2012. 
 
Are you eligible for the credit? 
 
You are eligible for this credit if, at the beginning of the month in which 
we make a payment (see "When do we pay your credit?" on page 12), you are a 
resident of Canada for income tax purposes, and at least one of the following 
applies: 
 
- you are 19 years of age or older; 
- you have (or had) a spouse or common-law partner; or 
- you are (or were) a parent and live (or lived) with your child. 
 
If you will turn 19 years of age before April 2012, you can apply for this 
credit on your 2010 income tax and benefit return. For more information, see 
"Will you turn 19 years of age before April 2012?" on page 8. 
 
Generally, you are not eligible for the GST/HST credit if at the beginning of 
the month in which we make a quarterly payment, any of the following applies: 
 
- you are not resident of Canada for income tax purposes; 
 
- you do not have to pay tax in Canada because you are an officer or servant 
of another country (such as a diplomat) or a family member or employee of 
such a person; or 
 
 
PAGE 6 
 
- you are confined to a prison or similar institution for a period of 90 
consecutive days or more. 
 
Note 
You cannot get the credit for a spouse, common-law partner, or child who 
meets any of these conditions at the beginning of the month in which we make 
a quarterly payment. 
 
For a deceased recipient, the GST/HST credit entitlement ends the quarter 
following the date of the death. For more information, see "Has a GST/HST 
credit recipient died?" on page 17. 
 
Do you have a spouse or common-law partner? 
 
You can get the credit for your spouse or common-law partner (defined on 
pages 4 and 5). Generally, your spouse or common-law partner has to be a 
resident of Canada at the beginning of the month in which we make a quarterly 
payment (see "When do we pay your credit?" on page 12). 
 
Do you have children that are under 19 years of age? 
 
You can get the credit for each of your children if all of the following 
apply at the beginning of the month in which we make a payment. The child: 
 
- is your child, or is dependent on you or your spouse or common-law partner 
for support; 
 
- is under 19 years of age; 
 
- has never had a spouse or common-law partner; 
 
- has never been a parent of a child he or she lived with; and 
 
- lives with you. 
 
Beginning in July 2011, each eligible parent in a shared custody situation 
may get half of the GST/HST credit for that child every month that they 
qualify. This also applies to any related provincial credit. 
 
For more information about shared custody situations, select the "Shared 
custody" link at www.cra.gc.ca/gsthstcredit, call 1-800-959-1953, or see 
Booklet T4114, Canada Child Benefits. 
 
The credit for your child will be included in your credit. 
 
You cannot get the credit for a child if, at the beginning of the month in 
which we make a payment, the child is not living with you because he or she 
is maintained by an agency or is in foster care. Also, you cannot get the 
credit for a foster child in your care. 
 
Your GST/HST credit will automatically be recalculated to exclude a child who 
turned 19 years of age during the year. The adjustment is effective in the 
quarterly payment following the child's 19th birthday. 
 
 
PAGE 7 
 
Example 
Chelsea and Greg are receiving the GST/HST credit for themselves and their 
two children. Jennifer, their elder daughter, turns 19 years of age on August 
6, 2011. Chelsea and Greg's GST/HST credit will be automatically recalculated 
to include only one child for the quarterly payment made in October 2011. 
 
How do you register your children? 
 
Your child is automatically registered for the GST/HST credit if, when he or 
she was born, you gave your consent on the provincial or territorial birth 
registration form or if you have applied for the Canada Child Tax Benefit 
(CCTB) using another method (such as the online service My Account or Form 
RC66, Canada Child Benefits Application). If you become primarily responsible 
for the care and upbringing of a child, you can register him or her for the 
GST/HST credit and related provincial programs by: 
 
- using the "Apply for child benefits" online service on My Account at 
www.cra.gc.ca/myaccount; or 
 
- sending us a completed Form RC66. 
 
How do you apply? 
 
To get the GST/HST credit, and any related provincial credit, you have to 
apply for it, even if you received the credit last year. To apply, you have 
to file an income tax and benefit return for 2010, even if you have no income 
to report. 
 
To apply for the GST/HST credit, tick yes in the GST/HST credit application 
area on page 1 of your 2010 income tax and benefit return. If you apply for 
this credit, we will let you know in July 2011 how much you will get and how 
we calculated it. For more information, see "How do we calculate your 
credit?" on page 9. 
 
If you have already filed your 2010 income tax and benefit return but did not 
apply for the GST/HST credit and you want to apply now, call 1-800-959-1953 
or write to your tax centre (see page 19). 
 
If you are a new resident of Canada and you want to apply for the GST/HST 
credit, complete Form RC151, GST/HST Credit Application for Individuals Who 
Become Residents of Canada, for the year that you became a resident of 
Canada. For more information, see Pamphlet T4055, Newcomers to Canada. 
 
 
PAGE 8 
 
You have up to three years to apply for the credit. If you did not apply for 
the credit within the three year period, you can send us a request under the 
taxpayer relief provisions of the Income Tax Act. For more information, go to 
www.cra.gc.ca/fairness or see Information Circular IC07-1, Taxpayer Relief 
Provisions. 
 
Social insurance number (SIN) 
 
You need a SIN to apply for the GST/HST credit. For more information, or to 
get an application for a SIN, visit the Service Canada Web site at 
www.servicecanada.gc.ca or call 1-800-206-7218. To find the address of the 
Service Canada Centre nearest you, call 1-800-622-6232. 
 
Did you have a spouse or common-law partner on December 31, 2010? 
 
Complete the information about your spouse or common-law partner in the 
Identification area on page 1 of your income tax and benefit return. Include 
his or her net income, even if it is zero. 
 
Enter his or her social insurance number if it is not on your personal label, 
or if you are not attaching a label. Without this information, your 
application may be delayed. 
 
Only one of you can get the credit for both of you. No matter which one of 
you applies, the credit will be the same. 
 
If your marital status changed after December 31, 2010, you must advise us. 
For more information, see "Has your marital status changed?" on page 16. 
 
Will you turn 19 years of age before April 2012? 
 
Generally, you have to be 19 years of age or older to get the credit, but you 
can be younger than 19 years of age to apply. 
 
If you are going to turn 19 years of age before April 2012, apply for the 
GST/HST credit on your 2010 income tax and benefit return, and you can start 
receiving the credit with the first payment after the month of your 19th 
birthday (see "When do we pay your credit?" on page 12). 
 
Example 
Amanda will turn 19 years of age on January 5, 2012. She may be entitled to 
the quarterly GST/HST credit issued in April 2012, if she files a 2010 income 
tax and benefit return and applies for the credit. Amanda will not be 
entitled to the January 2012 credit, since she will not be 19 years of age 
before the first day of January 2012. 
 
 
PAGE 9 
 
How do we calculate your credit? 
 
Base year and benefit year 
 
The base year is the year of the income tax and benefit return from which 
information is taken to calculate the GST/HST credit entitlement for the 
benefit year. The base year is the calendar year just before the start of the 
benefit year. 
 
The benefit year is the 12-month period during which the GST/HST credits are 
paid. The benefit year runs from July 1 of the year following the base year 
to June 30 of the next year. For example, GST/HST credit payments calculated 
on the 2010 income tax and benefit return will start being issued in July 
2011, which is the beginning of the benefit year. For more information, see 
"When do we pay your credit?" on page 12. 
 
The following chart illustrates the link between the base year and the 
benefit year. 
 
\\\ Base year (tax return): 2010 
Benefit year (payments) July 2011, October 2011, January 2012, April 2012 
 
Base year (tax return): 2009 
Benefit year (payments) July 2010, October 2010, January 2011, April 2011 
 
Base year (tax return): 2008 
Benefit year (payments) July 2009, October 2009, January 2010, April 2010 \\\ 
 
If you apply for the GST/HST credit on your 2010 income tax and benefit 
return, we will send you a GST/HST credit notice in July 2011. It will show 
how much you will get and how we calculated the amount. 
 
For the benefit year from July 2011 to June 2012, we base your credit on: 
 
- the number of children you have registered for the GST/HST credit; and 
- your adjusted family net income (defined on page 4) for the 2010 base year. 
 
Example 
Amir is single with no children. He files his 2010 income tax and benefit 
return and applies for the GST/HST credit. If Amir is eligible, we will use 
the information on his 2010 income tax and benefit return to determine what 
amount he is entitled to get for the benefit year starting in July 2011. 
 
Benefits online calculator 
 
You can use our online service to get an estimate of your GST/HST credit, by 
going to www.cra.gc.ca/benefits-calculator. 
 
 
PAGE 10 
 
Calculation charts 
 
You can also calculate your GST/HST credit using Chart 1 (below), Chart 2 (on 
the next page), or Chart 3 (on page 12), whichever one applies to you. 
 
Are you married or living common-law? 
 
If you are married or living common-law, use Chart 1. 
 
\\\ Chart 1 
 
Line 1: Basic credit $253.00 
 
Line 2: Credit for your spouse or common-law partner 253.00 
 
Line 3: Credit for children: Number of children ^
Multiplied by $133.00 = ^
 
Line 4: Add lines 1 to 3 = ^
 
Complete the following calculation only if your adjusted family net income 
(defined on page 4) is more than $32,961.00. Otherwise, enter "0"on line 9. 
 
Line 5: Adjusted family net income ^
Line 6: Minus 32,961.00 
Line 7: Line 5 minus line 6 = ^
Line 8: multiplied by 5% 
Line 9: Line 7 multiplied by 5% = ^
Line 10: Annual credit: Line 4 minus line 9 = $^
\\\ 
 
 
PAGE 11 
 
Are you single, separated, divorced, or widowed? 
 
If you are single, separated, divorced, or widowed, and you do not have 
children, use Chart 2. If you are single, separated, divorced, or widowed, 
and you do have children, use Chart 3. 
 
\\\ Chart 2 
 
Line 1: Basic credit $253.00 
 
Complete the following calculation only if your net income is more than 
$8,096.00. Otherwise, enter "0"on line 7. 
 
Line 2: Net income ^
Line 3: 8,209.00 
Line 4: Line 2 minus line 3 = ^
Line 5: multiplied by 2% 
Line 6: Line 4 multiplied by 2% = ^
 
Line 7: Enter the amount from line 6 or $133.00, whichever is less ^
Line 8: Add lines 1 and 7 = ^
 
Complete the following calculation only if your adjusted net income is more 
than $32,961.00. Otherwise, enter "0"on line 13. 
 
Line 9: Adjusted net income ^
Line 10: 32,961.00 10 
Line 11: Line 9 minus line 10 = ^
Line 12: multiplied by 5% 
Line 13: Line 11 multiplied by 5% = $^
 
Line 14: Annual credit: Line 8 minus line 13 = $^
\\\ 
 
 
PAGE 12 
 
\\\ Chart 3 
 
If you are single, separated, widowed, or divorced, and you have children, 
use this chart to calculate your credit. 
 
Line 1: Basic credit $253.00 
Line 2: Credit for your first child 253.00 
 
Line 3: Credit for your other children: Number of children ^
multiplied by $133.00 = ^
 
Line 4: Additional credit 133.00 4 
Line 5: Add lines 1 to 4 = ^
 
Complete the following calculation only if your adjusted family net income 
(defined on page 4) is more than $32,961.00. Otherwise, enter "0"on line 10. 
 
Line 6: Adjusted family net income ^
Line 7: minus 32,961.00 
Line 8: Line 6 minus line 7 = ^
Line 9: multiplied by 5% 
Line 10: Line 8 multiplied by 5% = ^
 
Line 11: Annual credit: Line 5 minus line 10 = $^
\\\ 
 
When do we pay your credit? 
 
You will get your annual GST/HST credit, which was calculated using 
information from your 2010 income tax and benefit return, in four payments. 
We will make these payments on July 5 and October 5, 2011, and on January 5 
and April 5, 2012. 
 
+++ However, if your GST/HST credit calculated in July 2011 is less than $25 
per quarter, we will pay you for the entire benefit year on July 5, 2011. 
Under proposed changes, this amount has increased to $50. +++ 
 
If your payment does not arrive on the scheduled day, wait 10 working days 
before calling 1-800-959-1953. 
 
When do we recalculate your credit? 
 
Achange in your situation may cause your GST/HST credit payment to be 
recalculated based on the effective date of the change. We will send you a 
notice showing our revised calculation when any of the following situations 
apply: 
 
- after each reassessment of either your or your spouse's or common-law 
partner's income tax and benefit return that affects net income and results 
in an entitlement change; 
 
- if a child for whom you get the credit turns 19 years of age; 
 
- after a change in your marital status or a change in the number of eligible 
children in your care; or 
 
 
PAGE 13 
 
- after the death of a GST/HST credit recipient. 
 
For more information, see "When should you contact us?" on page 15. 
 
What happens if you were overpaid? 
 
If a recalculation shows you have been overpaid the GST/HST credit, we will 
send you a notice to inform you of the balance owing. We will keep all future 
GST/HST credit payments or income tax refunds until the balance is repaid. 
 
Note 
We will also apply GST/HST credit payments to amounts owing for income tax 
balances or amounts owing to other federal or provincial government programs. 
 
Related provincial programs 
 
The Canada Revenue Agency administers the following provincial programs which 
are related to the GST/HST credit: 
 
- BC HST Credit; 
- BC Low Income Climate Action Tax Credit; 
- Newfoundland and Labrador Harmonized Sales Tax Credit; 
- Newfoundland and Labrador Seniors' Benefit; 
- Nova Scotia Affordable Living Tax Credit; 
- Ontario Sales Tax Credit; and 
- Saskatchewan Low-Income Tax Credit. 
 
You do not need to apply to a province to get payments for these programs. If 
you qualify and you have applied for the GST/HST credit, your provincial 
credit payments will be combined with your GST/HST credit payments (except 
for the Ontario Sales Tax Credit, which is issued separately). 
 
BC HST Credit 
 
This credit is a non-taxable refundable payment to help low-income 
individuals and families offset the impact of the sales taxes they pay. 
 
The program provides a maximum annual credit of $230 per family member. 
Single individuals with no children whose adjusted net income is $20,000 or 
less and families whose adjusted family net income is $25,000 or less will 
get the maximum credit. The credit is reduced by 4% of adjusted family net 
income over $20,000 for single individuals and over $25,000 for families. 
 
 
PAGE 14 
 
The payment is combined with the quarterly payment of the federal GST/HST 
credit. 
 
BC Low Income Climate Action Tax Credit 
 
This credit is a tax-free payment to help low-income individuals and families 
with the carbon taxes they pay. 
 
The program provides a credit of up to $115.50 for an individual, $115.50 for 
a spouse or common-law partner, and $34.50 per child ($115.50 for the first 
child in a single parent family). For single individuals with no children, 
the credit is reduced by 2% of their adjusted net income over $30,968. For 
families, the credit is reduced by 2% of their adjusted family net income 
over $36,130. 
 
The payment is combined with the quarterly payment of the BC HST Credit and 
the federal GST/HST credit. 
 
The BC Low Income Climate Action Tax Credit and the BC HST Credit programs 
are fully funded by the Province of British Columbia. 
 
Newfoundland and Labrador Harmonized Sales Tax Credit 
 
This credit is a tax-free payment to help people with low incomes who may be 
affected by the harmonized sales tax. Under this program, individuals or 
families with adjusted family net incomes of $15,000 or less get an annual 
amount of $40 per adult and $60 for each child under 19 years of age. The 
credit is reduced by 5% of the adjusted family net income over $15,000. 
 
The payment is combined with the October payment of the federal GST/HST 
credit. 
 
Newfoundland and Labrador Seniors' Benefit 
 
This program provides a tax-free annual payment of $918 for a single senior 
(65 years of age or older at any time during 2011) or a married or common-law 
couple with at least one senior whose adjusted family net income is $26,688 
or less. Seniors will get part of this payment if their adjusted family net 
income is between $26,688 and $34,543. 
 
The payment is combined with the October payment of the federal GST/HST 
credit. 
 
The Newfoundland and Labrador Harmonized Sales Tax Credit and the 
Newfoundland and Labrador Seniors' Benefit are fully funded by the Province 
of Newfoundland and Labrador. 
 
Nova Scotia Affordable Living Tax Credit 
 
This credit provides tax-free payments to make life more affordable for Nova 
Scotian households with low or modest incomes. The credit offsets the 
increase in the HST and provides additional income for these households. 
 
 
PAGE 15 
 
The program provides a maximum annual credit of $245.28 for an individual or 
a couple, and $58.25 for each child. The credit is reduced by 5% of adjusted 
family net income over $30,000. 
 
The payments are combined with the quarterly payments of the federal GST/HST 
credit. 
 
The Nova Scotia Affordable Living Tax Credit program is fully funded by the 
Province of Nova Scotia. 
 
Ontario Sales Tax Credit 
 
This credit is a tax-free payment designed to provide relief to low-to-middle 
income Ontario residents for the sales tax they pay. 
 
The program provides a maximum annual credit of $265 for each adult and each 
child in a family. If you are a single individual with no children, the 
credit will be reduced by 4% of your adjusted net income over $20,360. If you 
are a single parent, or are married or living common-law, the credit will be 
reduced by 4% of your adjusted family net income over $25,450. 
 
These quarterly payments are issued separately from the federal GST/HST 
credit payments. The payment dates are August 10 and November 10, 2011, and 
February 10 and May 10, 2012. 
 
For more information, call 1-877-627-6645. The Ontario Sales Tax Credit 
program is fully funded by the Province of Ontario. 
 
Saskatchewan Low-Income Tax Credit 
 
This program is designed to help lower-income Saskatchewan residents. 
 
This credit provides $226 for an individual, $226 for a spouse or common-law 
partner (or for an eligible dependant), and $88 per child (maximum of two 
children), or an annual credit of up to $628 per family. The credit starts to 
be reduced when the adjusted family net income is more than $29,619. Families 
with adjusted family net income between $29,619 and $60,919 may get part of 
the credit. 
 
The payments are combined with the quarterly payments of the federal GST 
credit. The Saskatchewan Low-Income Tax Credit program is fully funded by the 
Province of Saskatchewan. 
 
When should you contact us? 
 
You should advise us immediately about certain changes, as well as the date 
they happened or will happen. This section explains what the changes are and 
how you should tell us about these changes. 
 
Our service standards are outlined on page 18. 
 
 
PAGE 16 
 
Has the number of children in your care changed? 
 
We may need to recalculate your credit based on any new information: 
 
- When your child is born or a child starts to live with you (see "Do you 
have children that are under 19 years of age?" on page 6). 
 
- If a child for whom you were getting benefits no longer lives with you on a 
full-time basis, stops living with you, becomes a spouse or common-law 
partner or a parent, or has died, call 1-800-959-1953. 
 
Has your marital status changed? 
 
If your marital status changes, let us know as soon as possible, as this 
could affect the amount of GST/HST credit to which you are entitled. We 
define common-law partner, separated, and spouse on pages 4 and 5. To change 
your marital status, use our online service, My Account, at 
www.cra.gc.ca/myaccount, send us a completed Form RC65, Marital Status 
Change, or notify us in a letter of your new marital status and the date of 
the change. 
 
If you get married or start living common-law, also include your spouse's or 
common-law partner's name, address, social insurance number, and net income 
for 2010. You and your spouse or common-law partner must both sign the form 
or letter. 
 
Note 
Only one GST/HST credit payment is allowed per family each quarter. If you 
were both getting payments as individuals before you were married or became 
common-law partners, and you both continued to get payments after your 
marital status changed, one of you will have to repay the amounts you got 
after your status changed. 
 
If you are now separated, divorced, or widowed and you did not apply for the 
GST/HST credit on your 2010 income tax and benefit return, you can apply by 
writing to us. 
 
Note 
Do not tell us of your separation until you have been separated for more than 
90 consecutive days. 
 
Example 
Zachary and Kim separated on January 15, 2012. They have no children. They 
advised the CRA of their new marital status by sending a completed Form RC65, 
Marital Status Change, on April 15, 2012. They entered January 15, 2012, as 
the date their new marital status began. Zachary filed a 2010 income tax and 
benefit return but Kim did not. Kim must file a 2010 income tax and benefit 
return to apply for the GST/HST credit for the remainder of the benefit year. 
 
 
PAGE 17 
 
Has a GST/HST credit recipient died? 
 
An individual is not entitled to get GST/HST credit payments after he or she 
dies. If you get a payment for an individual after he or she died, you should 
return the payment to your tax centre, and tell us the date of the death so 
that we can update our records. 
 
Was the deceased married or living common-law? 
 
If the deceased recipient's GST/HST credit included an amount for a spouse or 
common-law partner, that spouse or common-law partner can ask to get any 
remaining GST/HST credit payments for himself or herself and for any of their 
children. If the surviving spouse or common-law partner did not file an 
income tax and benefit return for the previous year, he or she has to do so 
and apply for the credit on that return. 
 
Was the deceased single, separated, divorced, or widowed? 
 
If the recipient died before the scheduled month in which we issue the 
credit, we cannot make any more payments in that person's name or to that 
person's estate. 
 
If the recipient died during or after the scheduled month in which we issue 
the credit and the payment has not been cashed, return it to us so that we 
can send the payment to the person's estate. 
 
If the recipient was getting a credit for a child, the child's new caregiver 
should contact us to request GST/HST credit payments for that child. 
 
Example 1 
Brenda, a GST/HST credit recipient, died on July 1, 2011. Brenda's sister 
Judy called us after she got Brenda's July 2011 payment to find out if the 
estate is entitled to the credit. Since Brenda was alive on the first day of 
the month in which we issued the credit, the estate is entitled to the July 
2011 credit. However, no more credits will be issued. We advised Judy to 
return the cheque to us so it can be reissued to Brenda's estate. 
 
Example 2 
Mark is a divorced GST/HST credit recipient who has no eligible children. He 
died on February 28, 2011. Mark's mother called to tell us of her son's death 
and wanted to know if the estate would continue to get Mark's GST/HST 
credits. The estate would not be eligible for GST/HST credits for periods 
after his death. 
 
 
PAGE 18 
 
Are you moving? 
 
If you move, let us know immediately. Otherwise, your payments may stop, 
whether you get them by direct deposit or by cheque. To change your address, 
use our online service, My Account, at www.cra.gc.ca/myaccount, call 1-800-
959-1953, or send a letter to your tax centre. If you are writing, make sure 
to sign your letter and include your social insurance number, your new 
address, and the date of your move. 
 
Other changes 
 
Call 1-800-959-1953 to tell us: 
 
- if you (or your spouse or common-law partner) are no longer a resident of 
Canada; or 
 
- if any of the personal information, such as your name, marital status, or 
the spousal or child information shown on your GST/HST credit notice is not 
correct. 
 
Service standards 
 
The Canada Revenue Agency is committed to providing you with service that is 
fair, accurate, timely, courteous, and confidential. Our service standards 
apply to processing applications and marital status change forms, responding 
to correspondence, reviewing programs, and responding to telephone enquiries. 
 
Benefit applications and marital status change 
 
Timeliness - Our goal is to issue a payment, notice, or explanation to you 
within 80 calendar days. 
 
Accuracy - Our goal is to accurately process the appropriate payment and 
notice and, if necessary, a letter requesting additional information. 
 
Correspondence 
 
Timeliness - Our goal is to respond to written enquiries and telephone 
referrals from the call centres within 80 calendar days. 
 
Accuracy - Our goal is to respond to written enquiries and telephone 
referrals from the call centres with the correct information, and process new 
recipient information, including issuing a payment, notice, or letter, 
accurately. 
 
Review 
 
Timeliness - Our goal is to inform you of the result of our review within 45 
days after we receive the information requested. 
 
 
PAGE 19 
 
Telephone enquiries 
 
Our courteous and knowledgeable agents will be pleased to respond to your 
questions in the official language of your choice. Our goal is to respond to 
telephone enquiries within two minutes. 
 
You may have difficulty reaching us during peak periods. 
 
Tax centre addresses 
 
If you need to send us a letter or a form, you should send it to the tax 
centre that serves your area. Use the chart below to identify your tax 
centre: 
 
If your tax services office is located in: 
 
Send your correspondence to the following address: 
 
If your tax services office is located in: 
British Columbia, Regina, or Yukon 
 
Send your correspondence to the following address: 
Surrey Tax Centre 
9755 King George Boulevard 
Surrey BC V3T 5E1 
 
If your tax services office is located in: 
Alberta, London, Manitoba, 
Northwest Territories, Saskatoon, Thunder Bay, or Windsor 
 
Send your correspondence to the following address: 
Winnipeg Tax Centre 
PO Box 14005, Station Main 
Winnipeg MB R3C 0E3 
 
If your tax services office is located in: 
Barrie, Sudbury (the area of Sudbury/Nickel Belt only), Toronto Centre, 
Toronto East, Toronto North, 
or Toronto West 
 
Send your correspondence to the following address: 
Sudbury Tax Centre 
PO Box 20000, Station A 
Sudbury ON P3A 5C1 
 
If your tax services office is located in: 
Laval, Montréal, Nunavut, Ottawa, Rouyn-Noranda, Sherbrooke, or Sudbury 
(other than the Sudbury/Nickel Belt area) 
 
Send your correspondence to the following address: 
Shawinigan-Sud Tax Centre 
PO Box 3000, Station Main 
Shawinigan-Sud QC G9N 7S6 
 
If your tax services office is located in: 
Chicoutimi, Montérégie-Rive-Sud, Outaouais, Québec, Rimouski, or 
Trois-Rivières 
 
Send your correspondence to the following address: 
Jonquière Tax Centre 
PO Box 1900, Station LCD 
Jonquière QC G7S 5J1 
 
If your tax services office is located in: 
Kingston, New Brunswick, Newfoundland and Labrador, 
Nova Scotia, Peterborough, 
or St. Catharines 
 
Send your correspondence to the following address: 
St. John's Tax Centre 
PO Box 12071, Station A 
St. John's NL A1B 3Z1 
 
If your tax services office is located in: 
Belleville, Hamilton, Kitchener/Waterloo, or 
Prince Edward Island 
 
Send your correspondence to the following address: 
Summerside Tax Centre 
102 - 275 Pope Road 
Summerside PE C1N 5Z7 
 
 
PAGE 20 
 
For more information 
 
What if you need help? 
 
If you need help after reading this publication, go to 
www.cra.gc.ca/gsthstcredit or call 1-800-959-1953. 
 
Forms and publications 
 
To get our forms or publications, go to www.cra.gc.ca/forms or call 1-800-
959-2221. 
 
My Account 
 
My Account is a secure, convenient, and time-saving way to access and manage 
your tax and benefit information online, seven days a week. If you are not 
registered with My Account but need information right away, use Quick Access 
to get fast, easy, and secure access to some of your information. For more 
information, go to www.cra.gc.ca/myaccount or see Pamphlet RC4059, My Account 
for individuals. 
 
My Payment 
 
My Payment is a payment option that allows individuals and businesses to make 
payments online, using the Canada Revenue Agency's Web site, from an account 
at a participating Canadian financial institution. For more information on 
this self-service option, go to www.cra.gc.ca/mypayment. 
 
Direct Deposit 
 
Join the millions that are already enjoying the benefits of direct deposit-
security, convenience, and reliability. 
 
You can have your GST/HST credit payments deposited directly into an account 
at your financial institution in Canada. To get this service or change your 
banking information, use My Account at www.cra.gc.ca/myaccount, or send us a 
completed Form T1-DD(1), Direct Deposit Request - Individuals. 
 
Note 
Your direct deposit request will stay in effect until you change the 
information or cancel the service. If, for any reason, we cannot deposit a 
payment into your account, we will mail a cheque to you at the address we 
have on file. 
 
Tax Information Phone Service (TIPS) 
 
For personal and general tax information by telephone, use our automated 
service, TIPS, by calling 1-800-267-6999. 
 
 
PAGE 21 
 
Teletypewriter (TTY) users 
 
TTY users can call 1-800-665-0354 for bilingual assistance during regular 
business hours. 
 
Our service complaint process 
 
If you are not satisfied with the service that you have received, please 
contact the CRA employee with whom you have been dealing (or call the 
telephone number that you have been given). If you are not pleased with the 
way your concerns are addressed, you can ask to discuss the matter with the 
employee's supervisor. 
 
If the matter is not settled, you can then file a service complaint by 
completing Form RC193, Service-Related Complaint. If you are still not 
satisfied, you can file a complaint with the Taxpayers' Ombudsman. 
 
For more information, go to www.cra.gc.ca/complaints or see Booklet RC4420, 
Information on CRA - Service Complaints. 
 
Your opinion counts 
 
If you have any comments or suggestions that could help us improve our 
publications, we would like to hear from you. Please send your comments to:  
 
Taxpayer Services Directorate 
Canada Revenue Agency 
750 Heron Road 
Ottawa ON  K1A 0L5