GST/HST for Individuals
Information on the goods and services tax/harmonized sales tax (GST/HST) for individuals who are not in business.
The GST/HST credit
Get information on the GST/HST credit, a tax-free quarterly payment that helps individuals and families with low or modest incomes.
How the GST/HST works
Get basic information on the GST/HST, including who pays it, who charges it, and which supplies it applies to.
The GST/HST new housing rebate
Get information on the GST/HST new housing rebate that allows individuals to recover some of the GST or the federal part of HST paid for a new or substantially renovated house, under certain conditions.
See the GST/HST rebates you might be entitled to claim to recover the GST/HST you paid on certain property and services.
Which supplies the GST/HST applies to
Find out which supplies the GST/HST applies to, including supplies that are zero-rated and exempt from the GST/HST.
Find out how and when GST/HST applies to imported goods you bring to Canada.
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