GST/HST credit - Application and Eligibility

  1. Are you eligible for the credit?
  2. How do I apply for the GST/HST credit?
  3. What if I didn't apply for the GST/HST credit when I filed my 2013 income tax return? Is it too late to apply now?
  4. I will be turning 19 years of age before April 1, 2015. Do I qualify for any GST/HST credit payments based on the 2013 income tax return?
  5. How do I get the credit after a separation?
  6. 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) make 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, 2015, you can apply for this credit on your 2013 tax return. For more information, see "Will you turn 19 before April 1, 2015?".

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?

To receive the GST/HST credit, you have to apply for it, even if you received it last year. To apply, you have to file an income tax and benefit return for 2013, even if you have not received income in the year.

On page 1 of your return, check the "Yes" box in the GST/HST credit application area and enter your marital status in the Identification area.

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 application may be delayed.  Only one of you can apply for the credit. No matter which one of you applies, the credit will be the same.

3. What if I didn't apply for the GST/HST credit when I filed my 2013 income tax return? Is it too late to apply now?

No. You can simply complete and send Form T1-ADJ, T1 Adjustment Request, or write a letter, to your tax centre stating you would like to apply for the GST/HST credit. Please include your social insurance number and, if applicable, your spouse's or common-law partner's social insurance number and net income, even if it is zero. You can also call the GST/HST credit for individuals enquiries line at 1-800-959-1953 to ask for an adjustment to your income tax return. You will receive a Notice of Reassessment in about eight weeks. Soon after, you will receive separately a GST/HST credit notice of determination and payment (if applicable).

4. I will be turning 19 years of age before April 1, 2015. Do I qualify for any GST/HST credit payments based on the 2013 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 2013 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 2014, you are eligible for the GST/HST credit starting in October 2014, as it is the first payment date after the month of your 19th birthday. Similarly, if you turn 19 in October, November, or December 2014, you will be eligible for the credit beginning in January 2015.

5. 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. Also tell the CRA that you are now applying for the GST/HST credit. 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.

6. 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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