Including related provincial and territorial credits and benefits For the 2024-2025 payment period RC4210(E) Rev. 24 The CRA's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order alternate formats for persons with disabilities or call 1-800-387-1193 . La version française de ce guide est intitulée Crédit pour la TPS/TVH.
This guide uses plain language to explain most common tax situations. It is provided for information only and does not replace the law.
Adjusted family net income – your family net income minus any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received plus any UCCB and RDSP amounts repaid. If you received split income, refer to the information sheet for Form T1206, Tax on Split Income.
If you are an individual registered, or entitled to be registered under the Indian Act, do not report the portion of income that qualifies for the tax exemption under section 87 of the Indian Act. For more information, go to Information on the tax exemption under section 87 of the Indian Act.
Common-law partner – a person to whom you are not married, with whom you are living in a conjugal relationship, and to whom one of the following situations applies. They:
Family net income – your net income added to the net income of your spouse or common-law partner, if you have one. Family net income does not include your child’s net income .
If you or your spouse or common-law partner were non-residents of Canada for part or all of the year, family net income includes your or your spouse or common-law partner's income from all sources, both inside and outside Canada, for any part of the year that either of you were not residents of Canada. Income from sources outside Canada must be determined in the same way net income is determined in Canada.
Kinship or close relationship programs – programs of the Government of Canada or a provincial or territorial government, or under proposed changes an Indigenous governing body, for the care and upbringing, on a temporary basis, of a child in need of protection.
Unlike other foster care arrangements, the child is generally placed in the care of a grandparent, an extended family member, or a close friend without being brought into the legal custody and guardianship of the province or territory. Certain jurisdictions may offer financial assistance to help individuals cover the expenses in caring for the child.
Married – you are legally married to someone.
Separated – you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days and you have not reconciled.
Once you have been separated for 90 days (because of a breakdown in the relationship), the effective day of your separation is the date you started living apart.
You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as:
Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship. However, you may not get the GST/HST credit for your spouse or common-law partner if the eligibility criteria are not met.
Single – you are single and no other marital status applies to you.
Spouse – the person to whom you are legally married.
The GST/HST credit is a non-taxable amount paid four times a year to individuals and families with low and modest incomes to help offset the GST/HST that they pay.
You are eligible for this credit if you are a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid).
In the month before the CRA makes a quarterly payment, you must be at least 19 years old. If you are under 19 years old, you must meet at least one of the following conditions during the same period:
If you will turn 19 years of age before April 2025, read If you turn 19 years of age before April 2025.
Generally, you are not eligible for the GST/HST credit if at the end of the month before and at the beginning of the month in which the CRA makes a quarterly payment, any of the following apply:
You cannot get the credit for a spouse or common-law partner, or for a child who meets any of the above conditions at the beginning of the month in which the CRA makes a quarterly payment.
You are considered to be a resident of Canada when you establish sufficient residential ties in Canada. Residential ties include:
If you are not sure if you are a resident of Canada, send Form NR74, Determination of Residency Status (Entering Canada) , and include it with your application. The CRA will give you an opinion about your residency status.
To get the GST/HST credit, including any related provincial and territorial credits, you have to file a tax return for 2023, even if you have not received income in the year.
If you are a newcomer to Canada and you want to get the GST/HST credit, send a completed Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada.
You must provide proof of birth for any children for whom you are applying if the CRA has not paid benefits to anyone for the child or children. For more information on proof of birth, go to Supporting Documents.
You and your spouse or common-law partner (if you have one) need a social insurance number (SIN) to get the GST/HST credit. To get a SIN, go to a Service Canada office to apply in person and you will get one during that visit. You will have to provide a document that proves your identity, such as your birth certificate. If you live in an inaccessible area or 100 kilometers or more from a Service Canada office, you can apply by mail.
For more information or to get an application for a SIN, go to Social Insurance Number or call 1-866-274-6627 . To find the address of the Service Canada Centre nearest you, go to Find a Service Canada Office or call 1-800-622-6232 .
If Service Canada will not give you a SIN, you can still get the GST/HST credit if you meet all of the conditions listed under Eligibility criteria. Attach a note to your Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada, explaining why you cannot get a SIN and include a photocopy of one of your following documents:
You can get the credit for your spouse or common-law partner. Generally, your spouse or common-law partner has to be a resident of Canada at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid).
If you had a spouse or common-law partner on December 31 , 2023, fill out "Information about your spouse or common-law partner" on page 1 of your tax return.
Enter their SIN and net income, even if it is zero. Incomplete or incorrect information may delay the processing of your application.
Only one of you can get the credit for both of you. The credit will be paid to the spouse or common-law partner whose tax return is filed first. No matter which one of you receives the credit, the amount will be the same.
If your marital status changed after December 31, 2023, you must tell the CRA. For more information, read If your marital status has changed.
If your spouse or common-law partner immigrates to Canada, they will have to send us all of the following information in writing (by mail to their tax centre or through My Account):
You can get the credit for each of your children if all of the following apply at the end of the month before and at the beginning of the month in which the CRA makes a payment. The child:
Each eligible parent in a shared custody situation may get half of the GST/HST credit for that child. This also applies to any related provincial and territorial credit.
For more information about shared custody situations, read Shared custody , call 1-800-387-1193 , or consult Booklet T4114, Canada Child Benefit.
The credit for your child will be included in your credit.
You cannot get the credit for a child if, at the end of the month before and at the beginning of the month in which the CRA makes a payment, the child is not living with you because they are maintained by an agency or are in foster care. Also, you cannot get the credit for a foster child in your care. However, if you live with a child that you care for under a kinship or close relationship program, you can get the credit for that child.
Your GST/HST credit will automatically be recalculated to exclude a child who turned 19 years of age during the year. The adjustment is effective in the quarterly payment following the child's 19th birthday .
Cameron and Harper have two children. Cameron gets the GST/HST credit on behalf of the family. Kristin, their elder child, turns 19 years of age on August 6, 2024. Cameron's GST/HST credit will be automatically recalculated to include only one child for the next quarterly payment made in October 2024.
In order for Kristin to get the GST/HST credit, including any related provincial or territorial payments, a tax return must be filed for 2023, even if no income was received in the year. Eligibility will be automatically determined when the tax return is filed. Kristin could get the GST/HST credit in October 2024 and January and April 2025.
Your child is automatically registered for the GST/HST credit if you are currently eligible for the Canada child benefit. If you become primarily responsible for the care and upbringing of a child, you can register them for the GST/HST credit and related provincial or territorial programs by using one of the following methods:
You must provide proof of birth for any children for whom you are applying, if the CRA has not paid benefits to anyone for the child or children. For more information on proof of birth, go to Supporting documents.
Generally, you have to be 19 years of age or older to get the GST/HST credit.
If you turn 19 years of age before April 2025 , make sure that you file your 2023 tax return. The CRA will automatically determine your eligibility for the GST/HST credit, and if you are eligible, your first payment will be issued in the quarterly payment after your 19th birthday (read When your GST/HST credit is paid).
Alex will turn 19 years of age on January 5, 2025. If Alex files a 2023 tax return, they may be eligible for the GST/HST credit issued in April 2025. Alex will not be eligible for the January 2025 credit, since they will not be 19 years of age before the first day of January 2025.
The base year is the year of the tax return from which information is taken to calculate the GST/HST credit amount for the payment period.
The payment period is the 12‑month period during which the GST/HST credits are paid. The payment period runs from July 1 of the year following the base year to June 30 of the next year.
For example, GST/HST credit payments calculated on the 2023 tax return will start being issued in July 2024, which is the beginning of the payment period. For more information, read When your GST/HST credit is paid below.
The following chart illustrates the link between the base year and the payment period.