Goods and Services Tax/Harmonized Sales Tax credit

People and families with low and modest incomes may be eligible for a GST/HST credit, which reduces the amount of GST/HST they pay.

To qualify, you must be a resident of Canada and 19 years of age or older. If you are under 19, you are eligible for the credit only if you have a spouse or a common-law partner or you are a parent.

Applying for the credit

To apply for the GST/HST credit, complete Form RC151, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit Application. You can also get the form and more information about the GST/HST credit by calling the Canada Revenue Agency’s enquiry service at 1-800-959-1953 or visiting the agency’s website.

To continue receiving the credit each year, you will have to file an Income Tax and Benefit Return and apply for the credit on that return.

Learn more about:

• Sales tax
• Income tax
• Banking
• Budgeting
• Protecting your money