GST/HST credit - Application and Eligibility

  1. Are you eligible for the credit?
  2. How do I apply for the GST/HST credit?
  3. 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?
  4. How do I get the credit after a separation?
  5. How do I get the GST/HST credit for my child?

1. Are you eligible for the credit?

You are eligible for this credit if, you are a resident of Canada for income tax purposes in the month prior to and at the beginning of the month in which the GST/HST credit is issued and at least one of the following applies:

  • You are 19 years of age or older before the month in which the Canada Revenue Agency (CRA) issues a quarterly payment;
  • You have (or previously had) a spouse or common-law partner; or
  • You are (or previously were) a parent and live (or previously lived) with your child.

If you will turn 19 before April 1, 2016, you can file a 2014 tax return. For more information, see "Will you turn 19 before April 1, 2016?".

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. Also, see Pamphlet T4055, Newcomers to Canada. To get the form and the pamphlet, visit the CRA Forms and publications page or call 1-800-959-1953 .

2. How do I apply for the GST/HST credit?

Starting with the filing of your 2014 income tax and benefit return, you no longer have to apply for the goods and services tax/harmonized sales tax (GST/HST) credit. The Canada Revenue Agency (CRA) will determine your eligibility and will issue the GST/HST credit to all entitled individuals.

If you have a spouse or common-law partner, be sure to complete the information concerning your spouse or common-law partner in the Identification area on page 1 of your 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 GST/HST credit may be delayed.  Only one of you can receive the credit. No matter which one of you receives, the credit will be the same.

3. 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.

4. How do I get the credit after a separation?

You should advise the CRA in writing of your separation. Either use Form RC65, Marital Status Change, or send a letter to your tax centre giving the CRA your new status and the date of the change. After the CRA receive this information, you can start getting the credit for yourself.

Note: You are separated if you have been living apart from your spouse or common-law partner for 90 consecutive days or more because of a breakdown in your relationship, and you have not reconciled. Do not advise the CRA of your separation until you have been separated for more than 90 consecutive days.

5. How do I get the GST/HST credit for my child?

Your child is already registered for the GST/HST credit if, at the time of the birth, you have provided your consent to use the Automated Benefits Application service on the provincial/territorial birth registration form or if you have applied for the Canada Child Tax Benefit (CCTB) for this child by completing Form RC66 or by applying online.

If you have not applied for the CCTB for your child, or if you have another child or a child starts to live with you, you need to register that child for the GST/HST credit by using the Apply for child benefits online service on My Account or by  completing Form RC66, Canada Child Benefits Application.

Note: You cannot register a child who is legally, physically or financially maintained by a child welfare agency. For more information, go to the Children's Special Allowances (CSA) fact sheet or call 1-800-387-1193.

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