Important information about the Good and Service Tax (or GST) and Harmonized Sales Tax (or HST) tax credit and payments.
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, Ontario, and Prince Edward Island the GST is blended with the provincial sales tax and is called the harmonized sales tax (HST).
To receive the GST/HST credit, including any related provincial credit, you have to file a tax return for each year you want to receive the credit, even if you have no income to report. If you have a spouse/common-law partner then both parties must file a tax return and the first return assessed by the CRA will receive the credit payments for the family.
GST/HST credit payment dates
- January 5, 2022 – based on 2020 return
- April 5, 2022 – based on 2020 return
- July 5, 2022 – based on 2021 return
- October 5, 2022 – based on 2021 return
- January 5, 2023 – based on 2021 return
- April 5, 2023 – based on 2021 return
- Deductions, Credits, & Rebates
- Provincial Parental Insurance Plan (PPIP)
- Working Income Tax Benefit (WITB)
- Medical Expenses
- Employment Insurance (EI)
- Meal Expenses
- Vehicle Expenses
- Business Tax Deductions & Business Expenses
- GST/HST New Housing Rebate
- Lifelong Learning Plan (LLP)
- Registered Education Savings Plan (RESP)