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.

GST/HST rebates

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.

Imported goods

Find out how and when GST/HST applies to imported goods you bring to Canada.

Date modified: