How the Canada GST/HST tax credit works

You may not qualify for the GST/HST credit if any of the following apply:

You are not considered a resident of Canada

You’re exempt from paying tax

You’re serving 90 consecutive days or more in prison or a similar institution

The intended recipient of the credit is deceased

Here’s how much you could get

The amount of the GST/HST credit varies depending on your income and family size. Here are the maximum amounts for the 2024 base year (payments received July 2025 to June 2026):

Up to $533 if you’re a single individual

Up to $698 if you’re married or have a common-law partner

Up to $184 for each child under the age of 19

Your eligibility could change if your circumstances change. These factors can affect how much you receive:

A change in family net income after a tax return reassessment

An eligible child turns 19

A change in marital status

A change in the number of eligible children in your care

A change in the shared custody of a child

Recipient death

How to apply for the GST/HST tax credit

In most cases, there is no “application” process for the GST/HST credit. If you’re a Canadian resident and filed your tax return last year (even if you had no income), the government will automatically determine whether you’re eligible—and how much you’re eligible for—based on that return.

There is one exception: newcomers to Canada.

Newcomers may be eligible for the GST/HST tax credit

If you’re a new Canadian resident, you must apply for the credit. 

New residents without children can complete a quick, online form via the CRA website. You’ll need the following information on hand:

Name

Date of birth

Address

Telephone number

Social insurance number (SIN) 

Residency and income information for the last 36 months

New residents with children must print and complete the RC151 form, then mail it in along with proof of birth (e.g., birth certificate) for any children you’re applying for. If you’re also eligible for the Canada Child Benefit, you should use form RC66 instead.