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
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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.
Earning, saving and spending in Canada: A guide for new immigrants
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.
