The GST/HST Credit program issues payments to Canadians with low and modest incomes to help offset all or part of the GST/HST they pay on the purchase of goods and services. The Canada Revenue Agency Web site provides information on application procedures, eligibility, payment of the GST/HST credit and procedures to follow in case of overpayment.
Delivered by: Canada Revenue Agency (CRA)
Last Payment: July 5, 2010
Next Payment: October 5, 2010
The GST/HST credit is calculated based on the recipient's net income added to the net income of his or her spouse or common-law partner, if applicable, minus any amount the recipient, his or her spouse or common-law partner reported for the Universal Child Care Benefit on line 117 of their Income Tax and Benefit Return. The number of dependent children registered for the Canada Child Tax Benefit or the GST/HST Credit is also used in the calculation of benefits.
To be eligible for the GST/HST credit, the applicant must be 19 years of age or older, have (or previously had) a spouse or common-law partner, or be (or previously was) a parent and live (or previously lived) with their child.
The GST/HST credit recipients must inform the Canada Revenue Agency of all changes, such as a change in the number of dependent children or marital status, in order to have the payments adjusted. The credits can be adjusted during the year.
Other criteria may apply.
To receive the GST/HST credit, the recipient has to apply for it, even if it was received in the previous year. To apply, the recipient must file an Income Tax and Benefit return, even if there is no income to report. Eligible taxpayers may apply for the credits any time during the year in which they meet the requirements.
New residents of Canada may apply for GST/HST credit at any time in the year they become residents of Canada by completing Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada.
Dates and Deadlines
The GST/HST credit is issued four times a year: January, April, July and October (generally the fifth day of the month).
Contact the Canada Revenue Agency.According to Canada Revenue Agency, you can call 1-800-565-9353 if you have question or any queries about the status or the processing of your HST rebate application. However, you should know that you will receive the rebate amount only if you have filed all returns for all of your applicable business program accounts required under the Excise Tax Act (ETA), the Income Tax Act (ITA), the Excise Act, 2001, and the Air Travellers Security Charge Act (ATSCA). If you owe amounts under the ETA, the ITA, the Excise Act, 2001, or the ATSCA, the refund will be used automatically to offset the other debt.