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https://www.canada.ca/en/revenue-agency/services/child-family-benefits/covid-19-gsthstc-increase.html

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COVID-19 - Increase to the GST/HST credit amount

Who gets the increase

You will get the extra payment amount automatically if you normally receive the GST/HST credit and have filed a 2018 tax return. Payments will be issued on April 9, 2020.

If you were previously not entitled to the GST/HST credit, but have filed your 2018 tax return, you may also get the one-time credit amount based on your family net income.

The amount you receive will be calculated based on information from your 2018 income tax and benefit return. Therefore, if you didn't file taxes for 2018, you won't receive this payment.

If you're late in filing your 2018 taxes, we encourage you to file as soon as possible. You may be eligible for retroactive benefits and credits. The only way to get them is to file.

If you're not entitled for the extra GST/HST credit amount, you may be eligible for the Canada Emergency Response Benefit.

How much is the increase

The one-time payment will be calculated based on information from your 2018 tax return.

The maximum amounts for the 2019-2020 benefit year will increase from:

$443 to $886 if you're single
$580 to $1,160 if you're married or living common-law
$153 to $306 for each child under the age of 19 (excluding the first eligible child of a single parent)
$290 to $580 for the first eligible child of a single parent.

There will be no changes to:

The family net income used to calculate the amount.
The family net income used to calculate the single supplement.

The current shared custody rules apply (shared custody parents get half of the amount they would otherwise receive in respect of a shared custody child).

Example:

Sam is single. For the 2019-2020 benefit year, he received an annual base credit amount of $290. His GST/HST credit entitlement is $290 (four quarterly payments of $72.50). His one-time supplementary payment will be $290.

Filing your 2019 taxes

You don't have to file your 2019 taxes to receive this increased credit amount, the payment will be based on your 2018 taxes. You do have to file your 2019 income tax and benefit return to ensure you continue to get your benefits and credits for the July 2020 to June 2021 benefit year.

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Date modified:: 2020-04-01

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GST/HST credit - COVID-19 - Increase to the GST/HST credit amount