help Canadian citizens and
families, the Federal government issues 4 payments during the year as a
tax credit for the GST. This tax free credit is to contribute
the GST paid on good and services spent.
order to receive your GST refund, you must apply for the credit each
year when filing your income tax forms (even if no income is
reported). If you are elligible, you can
apply for it
any time of the year.
eligible for the GST/HST credit if you
are 19 years of age or older, you are a resident in Canada for income
purposes, have (or previously had) a spouse or a common-law partner or
previously was) a parent and live (or previously lived) with their
your declaration, the
Revenue Agency will use different criteria to calculate your GST/HST
Line 236 of
Income Tax and Benefit Return
income of your spouse or common-law
partner, in particular any
amount reported for the Universal Child Care Benefit (line 117) and for
Registered Disability Savings;
of dependent children registered for
the Canada Child Tax
Benefit or the GST Credit;
criteria may apply.
residents of Canada can also apply for the GST tax credit any time
during the year they become Canadian residents by completing this GST
must advise the Canada Revenue Agency of any changes in regards to the
number of dependent children or your marital status. The amount of your
credit will then be adjusted. Note that credits can be adjusted during
don't receive your GST/HST credit within ten (10) business days of the
date of issuance, you should call the Canada Revenu Agency.