Who is eligible to receive a GST/HST credit?
Generally, Canadian residents age 19 or older are eligible to receive the
GST/HST credit, which is paid quarterly to eligible recipients. Those under 19
may be eligible, if they have a spouse or common-law partner, or if they are a
parent and they reside with their child.
To apply for the GST/HST credit, you must file a personal income tax return.
Simply tick the GST/HST credit check box on the first page of your return. If
you have a spouse, your tax return must provide information on your spouse's
social insurance number, first name, and net income amount (even if it is zero).
If you are 18 years of age or older, you should file a tax return even if you
have no income, in order to apply for the GST credit. You must be 19 to receive
the credit, but if you will turn 19 before April 1 of the following year, you
should apply now so that you will receive your first GST payment as soon as
possible after you turn 19. Some provinces have benefits similar to the GST
credit. By filing your tax return, you are applying for these benefits.
See the CRA web page
GST Guideline Tables for information on the amounts of
GST/HST credits that are received at various income levels.
For more detailed information on the GST/HST credit, see the
CRA GST/HST credit
page.