GST/HST credit : Calculation and Payments

1. When are GST/HST credit payments made?
2. I did not receive my GSTC payment this quarter. What should I do?
3. How do I tell the CRA about my change of address?
4. How do I change my banking information?
5. When does the CRA recalculate your GST/HST credit?
6. I will be turning 19 years of age before April 1, 2011. Do I qualify for any GST/HST credit payments based on the 2010 income tax return?
7. How is my credit calculated?
8. How can I get my GST/HST credit by direct deposit?
9. What happens if a GST/HST credit recipient dies?
10. What happens if you owe money for the GST/HST credit?

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1. When are GST/HST credit payments made?

If you qualify based on the information on your 2010 income tax return, GST/HST credit payments are generally issued on the 5th day of each quarter.

You can subscribe to the Benefit Recipients – Payment Issuance electronic mailing list to be notified when the next GST/HST credit payments will be issued.

2. I did not receive my GSTC payment this quarter. What should I do?

We generally pay your credit on the 5^th of each quarter (July, October, January & April). If your payment does not arrive on that day, please wait ten working days before calling us at 1-800-959-1953.

3. How do I tell the CRA about my change of address?

When you're moving, please send us your new address as soon as possible.

4. How do I change my banking information?

If you get your payments by direct deposit and your banking information changes, send us a completed Form T1-DD(1), Direct Deposit Request - Individuals. You cannot change your banking information by calling us unless you have other CRA products deposited into that same account.

For more information, please consult the Direct deposit page.

5. When does the CRA recalculate your GST/HST credit

We will recalculate your credit and send you a Goods and Services Tax / Harmonized Sales Tax (GST/HST) Credit Notice showing our revised calculation:

• after each reassessment of either your or your spouse/common-law partner's return that affects the calculation of your credit;
• after a child for whom you receive the credit turns 19; and
• after you tell us about changes to your situation that could affect your credit (see "When to contact us about the GST/HST credit").

6. I will be turning 19 years of age before April 1, 2011. Do I qualify for any GST/HST credit payments based on the 2010 income tax return?

Yes. To receive the GST/HST credit, you have to be 19 years of age (unless you are a parent or married or living common law). You should apply for the credit on your 2010 return. That way, you can receive it starting with the first payment after the month of your 19th birthday. For example, if you turn 19 in July, August, or September 2011, you are eligible for the GST/HST credit starting in October 2011, as it is the first payment date after the month of your 19th birthday. Similarly, if you turn 19 in October, November, or December 2011, you will be eligible for the January and April 2012 payments.

7. How is my credit calculated?

We calculate your GST credit for the benefit period of July 2011 to June 2012 based on:

• the number of children for whom you have registered for the Canada Child Tax Benefit or the GST/HST credit; and
• your family net income for 2010.

If you are single, your family net income is the amount from line 236 of your income tax return, or the amount that it would be if you filed a return. If you have a spouse or common-law partner, their net income is added with your net income to get your family net income.

Please note the Universal Child Care Benefit (reported on line 117 of your tax return) and Registered Disability Savings Plan (reported on line 125 of your tax return) are not included as part of your family net income for the calculation of your GST credit. However, if you are required to repay any part of the Universal Child Care Benefit (reported on line 213 of your tax return) and Registered Disability Savings Plan (reported on line 232 of your tax return), we will include these amounts as part of your family net income.

Family net income does not include your child's net income.

For more details, see the GST/HST credit pamphlet.

8. How can I get my GST/HST credit by direct deposit?

You can have your GST/HST credit payments and tax refund deposited directly into your account at a financial institution. To start direct deposit or to change information you already gave us, please consult our Direct deposit page.

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.

9. What happens if a GST/HST credit recipient dies?

An individual is not entitled to the GST/HST credit 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, please return the payment to the tax centre that serves your area, and give us the date of death so we can update our records. For more information, please consult the GST/HST credit pamphlet.

10. What happens if you owe money for the GST/HST credit?

If you received a GST/HST credit overpayment, please refer to our Balance owing – Benefits overpayment page.