Including related provincial credits and benefits
For the period from July 2012 to June 2013
RC4210(E) Rev. 12
If you have a visual impairment, you can get our publications in braille, large print, etext (CD), or MP3 by going to About multiple formats 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 Child and Family Benefits.
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 2012 to June 2013.
It also gives information about related provincial programs administered by the Canada Revenue Agency.
Effective July 2012, Ontario sales tax credit payments will be issued with the Ontario energy and property tax credit and the Northern Ontario energy credit on the 10th of each month (instead of quarterly). The combined payment is called the Ontario Trillium benefit. For more information, see Ontario sales tax credit?.
The last payment for the BC HST credit will be made for January 2013. For more information, see BC HST credit.
Adjusted family net income - is your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid.
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 - 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 2011, family net income includes income from all sources, both inside and outside of Canada, including the part of 2011 that you or your spouse or common-law partner was not a resident of Canada.
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.
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.
The GST/HST credit is a non taxable quarterly payment that helps individuals and families with low and modest incomes offset all or part of the goods and services tax/harmonized sales tax (GST/HST) that they pay.
An eligible individual who applies for the GST/HST credit on his or her 2011 income tax and benefit return may get payments in July and October 2012, and in January and April 2013.
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?), you are a resident of Canada for income tax purposes, and at least one of the following applies:
If you will turn 19 years of age before April 2013, you can apply for this credit on your 2011 income tax and benefit return. For more information, see Will you turn 19 years of age before April 2013?
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?
You can get the credit for your spouse or common-law partner. 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?).
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:
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.
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.
Chelsea and Greg get the GST/HST credit for themselves and their two children. Jennifer, their elder daughter, turns 19 years of age on August 6, 2012. Chelsea and Greg’s GST/HST credit will be automatically recalculated to include only one child for the next quarterly payment made in October 2012.
Jennifer should apply for the GST/HST credit on her 2011 income tax and benefit return because she may be entitled to get the GST/HST credit in October 2012 and January and April 2013, for herself.
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:
To get the GST/HST credit, and any related provincial credit, you have to apply for it, even if you got the credit last year. To apply, you have to file an income tax and benefit return for 2011, 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 return. If you apply for this credit, we will let you know in July 2012 how much you will get and how we calculated it. For more information, see How do we calculate your credit?
If you have already filed your return but did not apply for the GST/HST credit and you want to apply now, call 1-800-959-1953 or send a letter to your tax centre.
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.
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 Taxpayer Relief Provisions or see Information Circular IC07-1, Taxpayer Relief Provisions.
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 or call 1-800-206-7218. To find the address of the Service Canada Centre nearest you, call 1-800-622-6232.
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 amount will be the same.
If your marital status changed after December 31, 2011, you must tell us. For more information, see Has your marital status changed?
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 2013, apply for the GST/HST credit on your 2011 income tax and benefit return, and you may start getting the credit with the first payment after the month of your 19th birthday (see When do we pay your credit?).
Amanda will turn 19 years of age on January 5, 2013. She may be entitled to the quarterly GST/HST credit issued in April 2013, if she files a 2011 income tax and benefit return and applies for the credit. Amanda will not be entitled to the January 2013 credit, since she will not be 19 years of age before the first day of January 2013.
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 2011 income tax and benefit return will start being issued in July 2012, which is the beginning of the benefit year. For more information, see When do we pay your credit?
The following chart illustrates the link between the base year and the benefit year.
|Base year (tax return)||Benefit year (payments)|
If you apply for the GST/HST credit on your 2011 income tax and benefit return, we will send you a GST/HST credit notice in July 2012. It will show how much you will get and how we calculated the amount.
For the benefit year from July 2012 to June 2013, we base your credit on:
Amir is single with no children. He files his 2011 income tax and benefit return and applies for the GST/HST credit. If Amir is eligible, we will use the information on his 2011 income tax and benefit return to determine what amount he is entitled to get for the benefit year starting in July 2012.
You can use our online service to get an estimate of your GST/HST credit, by going to Child and family benefits calculators.
If you are married or living common-law, use Chart 1.
|Credit for your spouse or common-law partner||+||260.00||2|
|Credit for children:|
|Number of children||×||$137.00 =||+||3|
|Add lines 1 to 3||=||4|
|Complete the following calculation only if your adjusted family net income is more than $33,884.00. Otherwise, enter "0" on line 9.|
|Adjusted family net income||5|
|- $ 33,884.00||6|
|(Line 5 minus line 6)||=||7|
|× 5 %||8|
|Line 7 multiplied by 5 %||= $||-||9|
|Annual credit: Line 4 minus line 9||= $||10|
|Complete the following calculation only if your net income is more than $8,439.00. Otherwise, enter “0” on line 7.|
|Line 2 minus line 3||=||4|
|Line 4 multiplied by 2 %||=||6|
|Enter the amount from line 6 or $137.00,|
|whichever is less||+||7|
|Add lines 1 and 7||=||8|
|Complete the following calculation only if your adjusted net income is more than $33,884.00. Otherwise, enter "0" on line 13.|
|Adjusted net income||9|
|Line 9 minus line 10||=||11|
|Line 11 multiplied by 5 %||=||$||−||13|
|Annual credit: Line 8 minus line 13||= $||14|
|Credit for your first child||+||260.00||2|
|Credit for your other children:|
|Number of children||×||$137.00 =||+||3|
|Add lines 1 to 4||=||5|
|Complete the following calculation only if your adjusted family net income is more than $33,884.00. Otherwise, enter "0" on line 10.|
|Adjusted family net income||6|
|Line 6 minus line 7||=||8|
|Line 8 multiplied by 5 %||=||$||−||10|
|Annual credit: Line 5 minus line 10||= $||11|
You will get your annual GST/HST credit, which was calculated using information from your 2011 income tax and benefit return, in four payments. We will make these payments on July 5 and October 5, 2012, and on January 4 and April 5, 2013.However, if your GST/HST credit calculated in July 2012 is less than $50 per quarter, we will pay you for the entire benefit year on July 5, 2012.
If your payment does not arrive on the scheduled day, wait 10 working days before calling 1-800-959-1953.
A change 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:
For more information, see When should you contact us?
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.
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.
The Canada Revenue Agency administers the following provincial programs that are related to the GST/HST 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 payments, which are issued separately as part of the Ontario Trillium benefit).
If you use our direct deposit service for your GST/HST credit payments, we will deposit your provincial payments into the same account.
This credit is a non-taxable amount paid to lower-income individuals and families to help 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.
This amount is combined with the payment of the federal GST/HST credit.
Since BC is returning to its provincial sales tax system on April 1, 2013, the last quarterly BC HST credit payment will be made for January 2013. There will be no quarterly BC HST credit payment made for April 2013.
This credit is a non-taxable amount paid 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 $31,711. For families, the credit is reduced by 2% of their adjusted family net income over $36,997.
This amount is combined with the quarterly payment of the federal GST/HST credit.
The BC low income climate action tax credit and the BC HST credit are fully funded by the Province of British Columbia.
This credit is a non-taxable amount paid to help low income individuals and families who may be affected by the HST. 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.
This amount is combined with the October payment of the federal GST/HST credit.
This program provides a non-taxable annual amount of $946 for a single senior (65 years of age or older at any time during 2012) or a married or common-law couple with at least one senior whose adjusted family net income is $27,515 or less. Eligible seniors will get part of this payment if their adjusted family net income is between $27,515 and $35,611.
This amount 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.
This credit is a non-taxable amount paid to make life more affordable for Nova Scotian households with low and modest incomes. The credit offsets the increase in the HST and provides additional income for these households.
The program provides a maximum annual credit of $255. for an individual or a couple, and $60 for each child. The credit is reduced by 5% of adjusted family net income over $30,000.
This amount is combined with the quarterly payments of the federal GST/HST credit.
The Nova Scotia affordable living tax credit is fully funded by the Province of Nova Scotia.
This credit is a non-taxable amount paid to provide relief for Ontario residents with low and modest incomes for the sales tax they pay.
The program provides a maximum annual credit of $273 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 $21,032. 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 $26,290.
This amount is part of the Ontario Trillium benefit (OTB) issued on the 10th of each month starting on July 10, 2012.
Eligibility for the Ontario sales tax credit, one of three components of the OTB, remains unchanged. You will continue to apply by completing the GST/HST credit application area on page 1 of your income tax and benefit return.
For more information, call 1-877-627-6645. The Ontario sales tax credit is fully funded by the Province of Ontario.
This credit is a non-taxable amount paid to help Saskatchewan residents with low and modest incomes.
The program provides $232 for an individual, $232 for a spouse or common-law partner (or for an eligible dependant), and $90 per child (maximum of two children), or an annual credit of up to $644 per family. The credit starts to be reduced when the adjusted family net income is more than $30,465. Families with adjusted family net income between $30,465 and $62,565 may get part of the credit.
This amount is combined with the quarterly payments of the federal GST/HST credit. The Saskatchewan low-income tax credit is fully funded by the Province of Saskatchewan.
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 them.
Our service standards are outlined in Service standards.
We may need to recalculate your credit based on new information such as when:
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 in the Definitions section. To change your marital status, go to My Account for Individuals, 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 2011. You and your spouse or common-law partner must both sign the form or letter.
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 2011 income tax and benefit return, you can do so by calling 1-800-959-1953 or by sending a letter to your tax centre.
Do not tell us of your separation until you have been separated for a period of at least 90 days.
Zachary and Kim separated on January 15, 2013. They have no children. They advised us of their new marital status by sending a completed Form RC65, Marital Status Change, on April 15, 2013. They entered January 15, 2013, as the date their new marital status began. Zachary filed a 2011 income tax and benefit return but Kim did not. Kim must file a 2011 income tax and benefit return to apply for the GST/HST credit for the remainder of the benefit year.
An individual is not entitled to get GST/HST credit payments after he or she dies. However we may send out a payment after the date of death because we are not aware of the situation. If this happens, the payment should be returned to us, and we should be advised of the date of the death so that we can update our records.
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.
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.
Brenda, a GST/HST credit recipient, died on July 1, 2012. Brenda’s sister Judy called us after she got Brenda’s July 2012 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 2012 credit. However, no more credits will be issued. We told Judy to return the cheque to us so it can be reissued to Brenda’s estate.
Mark is a divorced GST/HST credit recipient who has no eligible children. He died on February 28, 2012. 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.
If you move, let us know your new address immediately. Otherwise, your payments may stop, even if you use direct deposit and your bank account does not change. To change your address, go to My Account for Individuals , call 1-800-959-1953, or send a completed Form RC325, Address change request, or a letter to your tax centre. If you are writing, make sure to sign your form or letter and include your social insurance number, your new address, and the date of your move.
Call 1-800-959-1953 to tell us:
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.
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.
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.
Timeliness - Our goal is to inform you of the result of our review within 45 days after we receive the information requested.
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.
Send your letter or form to the tax centre that serves your area. Use the chart below to get the address.
|If your tax services office is located in:||Send your correspondence to the following address:|
|British Columbia, Regina, or Yukon||Surrey Tax Centre
9755 King George Boulevard
Surrey BC V3T 5E1
Alberta, London, Manitoba, Northwest Territories, Saskatoon, Thunder Bay, or Windsor
|Winnipeg Tax Centre
PO Box 14005, Station Main
Winnipeg MB R3C 0E3
|Barrie, Sudbury (the area of Sudbury/Nickel Belt only), Toronto Centre, Toronto East, Toronto North, or Toronto West||Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
|Laval, Montréal, Nunavut, Ottawa, Rouyn-Noranda, Sherbrooke, or Sudbury (other than the Sudbury/Nickel Belt area)||Shawinigan‑Sud Tax Centre
PO Box 3000, Station Main
Shawinigan‑Sud QC G9N 7S6
|Chicoutimi, Montérégie-Rive-Sud, Outaouais, Québec, Rimouski, or Trois-Rivières||Jonquière Tax Centre
PO Box 1900, Station LCD
Jonquière QC G7S 5J1
|Kingston, New Brunswick, Newfoundland and Labrador, Nova Scotia, Peterborough, or St. Catharines||St. John’s Tax Centre
PO Box 12071, Station A
St. John's NL A1B 3Z1
|Belleville, Hamilton, Kitchener/Waterloo, or Prince Edward Island||Summerside Tax Centre
102 - 275 Pope Road
Summerside PE C1N 5Z7
If you need more information after reading this booklet, go to Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit or call 1-800-959-1953.
To get our forms and publications, go to Forms and publications or call 1-800-959-2221.
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 My Account for Individuals or see Pamphlet RC4059, My Account for individuals.
Join the millions who 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, go to My Account for Individuals or send us a completed Form T1-DD(1), Direct Deposit Request - Individuals.
For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999.
TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.
If you are not satisfied with the service that you have received, 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 Office or the Taxpayers’ Ombudsman.
For more information, go to CRA - Service Complaints or see Booklet RC4420, Information on CRA-Service Complaints.
If you have any comments or suggestions that could help us improve our publications send your comments to:Taxpayer Services Directorate