That's correct.
Applying for the GST/HST credit has changed for tax year 2014. You no
longer have to apply for the GST/HST credit or the Ontario sales tax
(OST) credit. The CRA will now automatically determine if you are
eligible when you file your return and will tell you if you are entitled
to receive the credit. Either you or your spouse/partner may receive
the credit, but not both of you. The credit will be paid to whoever's
tax return is processed first.
