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 Canada Revenue Agency about my change of address?
  4. How do I change my banking information?
  5. When does the Canada Revenue Agency recalculate your GST/HST credit?
  6. I will be turning 19 years of age before April 1, 2016. Do I qualify for any GST/HST credit payments based on the 2014 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?

1. When are GST/HST credit payments made?

If you qualify for GST/HST credit, the 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.

GST/HST credit payment dates

July 3, 2015
October 5, 2015
January 5, 2016
April 3, 2016

For more information, please see the page GST/HST credit.

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

The Canada Revenue Agency (CRA) generally pay your credit on the 5th of each quarter (July, October, January & April). If your payment does not arrive on that day, please wait ten working days before calling the CRA 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, access My Account to change your banking information or send the CRA a completed Direct Deposit Enrolment Form. You can also change your banking information by calling the CRA at 1-800-959-1953.

For more information, please consult the direct deposit page.

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

The CRA will recalculate your credit and send you a goods and services tax / harmonized sales tax (GST/HST) credit notice showing the revised calculation:

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

6. I will be turning 19 years of age before April 1, 2016. Do I qualify for any GST/HST credit payments based on the 2014 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 file a 2014 return. That way, if you are entitled to receive, your first payment will be after the month of your 19th birthday. For example, if you turn 19 in July, August, or September 2015, you are eligible for the GST/HST credit starting in October 2015, as it is the first payment date after the month of your 19th birthday. Similarly, if you turn 19 in October, November, or December 2015, you will be eligible for the credit beginning in January 2016.

7. How is my credit calculated?

The CRA calculate your GST credit for the benefit period of July 2015 to June 2016 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 2014.

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), the CRA 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 the CRA, please consult the CRA direct deposit page.

If for any reason the CRA cannot deposit a payment into your account, the CRA will mail a cheque to you at the address 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, the CRA may send out a payment after the date of death because the CRA are not aware of the situation. If this happens, please return the payment to the tax centre that serves your area, and give the CRA the date of death so the CRA can update their 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 the CRA balance owing – benefits overpayment page.

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