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What is the GST/HST credit? Am I eligible?

The GST/HST credit is a tax-free payment for individuals and families in Ontario who have low or modest incomes.

You pay Harmonized Sales Tax (HST) on most goods and services in Ontario. The HST credit repays some of this sales tax to individuals and families in Ontario who have low or modest incomes. It is administered by the Canada Revenue Agency (CRA).

Eligibility

To receive the GST/HST credit you have to be a resident of Canada for tax purposes, and at least 1 of the following applies, you:

• Are 19 years of age or older;
• Have (or previously had) a spouse or common-law partner; or
• Are (or previously were) a parent and live (or previously lived) with your child.

View the full list of eligibility requirements.

How to Apply

You apply for the credit when you file your income tax return.

For More Information

• Frequently Asked Questions about the HST Credit - Information about the HST credit, calculating the amount you may receive and when to expect the next payment. From the Canada Revenue Agency (CRA).
• Newcomers to Canada - This guide is for first-time tax filers in Canada. It will help you determine if you are a resident for tax purposes, which is not the same as residency for immigration purposes. From the CRA.
• Frequently Asked Questions about Individual Taxation - Information and answers about tax rates and how to file your return. From the CRA.
• General Income Tax and Benefit Package - A collection of forms and information sheets which you need to file your income tax return. From the CRA.
• Ontario Tax Credits and Benefits - Learn about the different tax credits and benefits you can get to help you with living costs when you file your income tax return. From the Ministry of Finance.
• Worried that the Canada Revenue Agency got it wrong? - The CRA is committed to explaining decisions and assessments, addressing concerns, and helping clients understand and meet tax obligations. From the Canada Revenue Agency (CRA).