How the Canadian GST/HST tax credit works

You can no Eligible for GST/HST credit if any of the following:

• You are not considered a resident of Canada
• You are exempt from tax payment
• You serve in prison or similar institutions for 90 consecutive days
• The expected credit recipient is dead

This is how much you can get

The number of GST/HST credits varies by your income and family size. This is the highest amount for the base year in 2024 (payments received from July 2025 to June 2026):

• If you are alone, you can reach up to $533
• Up to $698 if you are married or have a common law partner
• Up to $184 per child under 19 years old

If your situation changes, your qualifications may change. These factors may affect how much you receive:

• Changes in household net income after tax return reassessment
• A qualified child is 19 years old
• Changes in marital status
• Changes in the number of qualified children you care for
• Change the common custody of children
• The recipient’s death

How to apply for GST/HST tax credit

In most cases, GST/HST credit does not have a “apply” process. If you are a Canadian resident and filed a tax return last year (even if you don’t have income), the government will automatically determine if you are eligible (and how much you are eligible) on this return.

There is one exception: newcomers in Canada.

New immigrants may be eligible for GST/HST tax credits

If you are a new Canadian resident, you must apply for credit.

New residents No Children can fill out quick online forms via the CRA website. You will need the following information:

• Name
• Date of birth
• address
• telephone number
• Social Insurance Number (Sin)
• Residence and income information for the past 36 months

New residents and Children must print and fill out the RC151 form and then mail it with any child you are applying for to give a birth certificate (such as a birth certificate). If you are also eligible for Canadian child benefits, you should use Form RC66.