Key takeaways
- A tax-free payment made four times a year
- Generally for residents 19 or older (or younger with a spouse or child)
- Newcomers apply with form RC151, or RC66 if they have children
- You need to file a tax return every year to keep receiving it
- Some provinces pay their own credits alongside it
What it is
The goods and services tax / harmonized sales tax (GST/HST) credit offsets some of the sales tax you pay. The amount depends on your family income and size. It’s paid quarterly, usually in July, October, January and April.
Who qualifies
You generally qualify if you’re a resident of Canada for tax purposes and 19 or older, or younger than 19 and have a spouse or common-law partner, or are a parent living with your child. Your income needs to be below the threshold for your family size.
How newcomers apply
- No children: complete form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada.
- With children: apply for the Canada Child Benefit with form RC66; this also registers you for the GST/HST credit. See our Canada Child Benefit guide.
- Include your world income for the part of the year before you arrived.
Tip: You can apply as soon as you become a resident. Don’t wait until your first tax return.
Keep receiving it
After your first year, the credit is calculated from your tax return. File every year, even if you earned little or nothing, and if you have a spouse or partner, they need to file too.
General information, not tax advice. See the Canada Revenue Agency for current amounts and rules.
