Goods and services tax/Harmonized sales tax (GST/HST) credit


New for the 2014 T1 return

You no longer have to apply for the goods and services tax/harmonized sales tax (GST/HST) credit and related provincial programs. When you file your 2014 return, the Canada Revenue Agency (CRA) will determine your eligibility and will advise those who are eligible to receive the credit.

If you have a spouse or common-law partner, only one of you can receive the credit. The credit will be paid to the person whose return is assessed first. The amount will be the same, regardless of who (in the couple) receives it. For more information see Budget 2014

The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low or modest incomes offset all or part of the GST or HST that they pay.

Provincial programs that are related to the GST/HST credit

Frequently asked question about the GST/HST credit

Benefit payment dates

Calculation and payments

Application and eligibility

When should you contact the CRA about your GST/HST credit?

Marital status

Shared custody

Validation benefits and credits

Balance owing - benefits overpayment

Where to mail your forms


Online services

My Account
Allows you to manage your benefits and credits, and apply for the CCTB online.

Automated Benefits Application
A joint partnership between the Canada Revenue Agency and the Vital Statistics Office of the participating provinces.

How to apply for direct deposit
It's your money. Get it fast and enrol in direct deposit now!

Electronic mailing list for benefit recipients
Subscribe to the benefit recipients - payment issuance electronic mailing list to be notified when the next payments will be issued.

Graduated Authentification
To view the status of your benefit and credit payments.

Date modified: