GST/HST credit

Overview of the GST/HST credit program:

The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST or HST that they pay. It may also include payments from provincial and territorial programs. You are automatically considered for the GST/HST credit when you file your taxes.

Benefits of the GST/HST credit program:

• Housing rebate of up to 1.5% for home buyers buying, building or undertaking substantial renovations for their primary place of residence.

Eligibility criteria of the GST/HST credit program:

• You are generally eligible for the GST/HST credit if you are:
• At least 19 years old
• If you are under 19 years old, you must meet at least one of the following conditions during the same period:
• You have (or had) a spouse or common-law partner
• You are (or were) a parent and live (or lived) with your child
• A Canadian resident for income tax purposes during:
• The month before the CRA makes a payment and at the beginning of the month the CRA makes a payment