What is the GST/HST credit and how do I apply for it?

The Goods and Services Tax/Harmonized Sales Tax (GST/HST) is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset all or part of the GST and HST that they pay on their purchases. The CRA automatically calculates and determines your eligibility for this credit.

If you have a spouse or common-law partner, only one of you receives the credit for the household, which is paid to the person whose return is assessed first. This doesn't affect the amount your household receives, as the amount is determined based on your total net family income.

See the CRA for more.

Applying for this credit