GST/HST Credit

The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free quarterly payment that is based on family income.

In Nova Scotia, Newfoundland and Labrador, and New Brunswick, the GST is blended with the provincial sales tax and is called the harmonized sales tax (HST). As of July 1st 2010, the same will be true for Ontario and British Columbia. The eligibility rules for the credit are the same for the HST and the GST.

To receive the GST/HST credit, including any related provincial credit, you have to apply for it, even if you received it last year. To apply, you have to file a tax return for each year you want the credit, even if you have no income to report.

GST/HST credit payment dates

July 3, 2009
October 5, 2009
January 5, 2010
April 1, 2010