When should you contact the Canada Revenue Agency about your GST/HST credit?

You should let the Canada Revenue Agency (CRA) know as soon as possible of certain changes, as well as the date they happened or will happen.

Note: For confidentiality reasons, the CRA can only discuss a file with the person who receives the goods and services tax/harmonized sales tax (GST/HST) credit. However, the CRA can speak with someone else if the GST/HST credit recipient sends the CRA written permission naming the person they would like the CRA to deal with.

You should contact the CRA about your GST/HST credit when:

  1. You have changed your address
  2. The number of children in your care changes
  3. Your marital status has changed
  4. You want to start, change or end Direct Deposit
  5. A GST/HST credit recipient has died
  6. You or your spouse or common-law partner is no longer a resident of Canada
  7. You did not receive your GST/HST credit payment
  8. You did not receive a notice of determination
  9. You have a question about a topic that was not shown above

1. You have changed your address

If you move, be sure to let the Canada Revenue Agency (CRA) know. Otherwise, your payments may stop, even if you use direct deposit and your bank account does not change.

How to change your address

2. The number of children in your care changes

If the number of children in your care changes, the CRA will recalculate your credit based on the new information.

Your child is already registered for the GST/HST credit if you have applied for the Canada child tax benefit (CCTB) for your child.

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 completing Form RC66, Canada Child Benefits Application or by using the Apply for child benefits online service on My Account.

Please note that you cannot register a child who is in foster care.

If you are not eligible for the CCTB or you do not want to receive it, you can still register your children for the GST/HST credit. To do so, send the CRA a completed Form RC66 or use the Apply for child benefits online service on My Account. Be sure to indicate that you are registering your child for GST/HST credit purposes only.

Let the CRA know as soon as possible if a child for whom you are receiving the GST/HST credit is no longer in your care, stops living with you, becomes a spouse or common-law partner or a parent, or dies. Use “End care of child” on My Account or call 1-800-959-1953 to avoid getting overpaid and receiving a request to pay some of your benefits back.

When applicable, the CRA will recalculate your credit and send you a GST/HST credit notice showing the CRA's revised calculation.

3. Your marital status has changed

If your marital status has changed, you must inform the CRA of your new status and the date of the change by the end of the month following the month in which your status changes. You can do this by calling 1-800-959-1953, completing and sending form RC65, Marital Status Change or by using “Change my marital status” on My Account on the CRA Web site. You may also provide the information by sending a letter to the tax centre that serves your area. Be sure your letter includes the date (day, month and year) of the marital status change, your name and social insurance number, along with your spouse or common-law partner’s name and social insurance number (if applicable).

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.

If you did not apply for the GST/HST credit on your return and your status is now separated, widowed, or divorced, you can apply now by writing a letter to your tax centre.

When applicable, the CRA will recalculate your credit and send you a GST/HST credit notice showing the CRA's revised calculation.

4. You want to start, change, or end Direct Deposit

Please refer to the Direct deposit page.

5. A GST/HST credit recipient has died

An individual is not entitled to receive GST/HST credit payments after he or she dies. However, the CRA may send out a payment after the date of death because the CRA is 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 our records.

  • The deceased was single, separated, divorced, or widowed

    If the individual died before the month in which the CRA issue the credit, the CRA cannot make any more payments in that person's name or to that person's estate.

    If the individual died during or after the month in which the CRA issue the credit, and the payment has not been cashed, please return it to the CRA so that the CRA can send the payment to the person's estate.

    If the individual had been receiving a credit for a child, the child's new caregiver should contact the CRA to request GST/HST credit payments for that child.

  • The deceased was married or living common law

    If his or her GST/HST credit included an amount for a spouse or common-law partner, that spouse or common-law partner can ask to receive any remaining GST/HST credit payments for himself or herself and for any of their children. If the spouse or common-law partner did not file a return for the previous year, he or she has to do so and apply for the credit on that return.

6. You or your spouse or common-law partner is no longer a resident of Canada

Call 1-800-959-1953 to tell the CRA. When applicable, the CRA will recalculate your credit and send you a GST/HST credit notice showing our revised calculation.

7. You did not receive your GST/HST credit payment

If you do not receive your GST/HST credit payment on the expected date, please wait 10 working days before contacting the CRA at 1-800-959-1953.

8.You did not receive a notice of determination

As a result of legislative changes, the CRA no longer sends notices of determination to individuals who are not eligible to receive the GST/HST credit. If you did not receive a notice of determination and want one in order to appeal your eligibility or entitlement, please call the CRA at 1-800-959-1953.

9. You have a question about a topic that was not shown above

If you have any questions at all about the GST/HST credit, you can call the CRA toll-free at 1-800-959-1953 , or you can send a letter to the tax centre that serves your area.

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