What if the deceased was receiving the GST/HST credit

Generally, GST/HST credit payments are issued on the fifth day of the month in July, October, January, and April. If the deceased was receiving GST/HST credit payments, we may still send out a payment after the date of death because we are not aware of the death. If this happens, you should return the payment to the tax centre that serves your area.

Note

We administer provincial programs that are related to the GST/HST credit. If the deceased was receiving payments under one of these programs, you do not have to take any further action. We will use the information provided for the GST/HST credit payments to adjust the applicable credit.

What if the deceased was single, separated, divorced, or widowed and received the GST/HST credit?

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

If the recipient died during or after the scheduled month in which we issue the credit and the payment has not been cashed, return it to the tax centre that serves your area so that we can send the payment to the person's estate.

If the deceased was getting a credit for a child, the child's new caregiver should contact us at 1-800-959-1953 to request GST/HST credit payments for that child.

What if the deceased's GST/HST credit is for the deceased and his or her spouse or common-law partner?

If the deceased had a spouse or common-law partner, that person may be eligible to receive the GST/HST credit payments based on his or her net income alone. If the deceased's GST/HST credit included a claim for that spouse or common-law partner, he or she should:

  • contact us at 1-800-959-1953 and ask to receive the GST/HST credit payment for the remainder of the year for himself or herself and any eligible children, if applicable; and
  • file an income tax and benefit return for the applicable previous year if he or she has not already done so.

What if the surviving spouse's or common-law partner's GST/HST credit includes a claim for the deceased?

If the surviving spouse's or common-law partner's GST/HST credit included an amount for the deceased, the payments will be recalculated based on his or her net income alone and will only include a claim for himself or herself and any children, if applicable.

What if the deceased is an eligible child?

Entitlement to GST/HST credit payments for a deceased child stops the quarter after the child's date of death. You should notify us of the date of death so that we can update our records.

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