GST/HST credit application

Entering this Amount

Applying for the GST/HST credit

You do not have to apply for this credit. Instead, CRA will automatically determine your eligibility when you file your return.

However, if you are a new resident of Canada, complete Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, for the year that you became a resident of Canada. To find this form, see the CRA page Forms and publications.

To allow CRA to calculate your credit:

Enter your children in the Dependant information window.
If you have a spouse or common-law partner but aren't preparing a coupled return, enter their information on page 1 of your T1 General.

To allow CRA to calculate your credit:

Enter your children in the INTRODUCTION section of the interview, under Dependants.
If you have a spouse or common-law partner but aren't preparing a coupled return, enter their information in the INTRODUCTION section of the interview.

Frequently Asked Questions

Why didn't I receive my credit?

Why didn't I receive my credit?>

The CRA may apply your GST/HST credit against certain outstanding federal, provincial, or territorial government debts. These may include student loans, Employment Insurance and social assistance benefit overpayments, Immigration loans, and training allowance overpayments. They may also apply it to satisfy a garnishment order under the Family Orders and Agreements Enforcement Assistance Act.

Which spouse should claim the GST credit?

It really doesn't matter who claims the GST/HST credit, as long as only one member of a household claims it. It is a tax-free payment to help lower income individuals and families offset the cost of the GST/HST. It is based on the number of children you have and on your net family income (not including that of your children).

GST/HST credit payments are not considered income. You do not have to report them on next year's return.