The GST/HST credit is a non-taxable amount paid four times a year to individuals and families with low and modest incomes to help offset the goods and services tax/harmonized sales tax (GST/HST) that they pay.
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CRA Information on GST/HST Tax credit
You have up to three years to ask for a retroactive payment. If you have not filed your 2018 and 2019 tax returns within the three-year period, you can send us a request under the taxpayer relief provisions of the Income Tax Act. For more information, go to Taxpayer relief provisions or see Information Circular IC07-1R1, Taxpayer Relief Provisions.
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