General Income Tax and Benefit Guide - 1999

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Goods and services tax/harmonized sales tax (GST/HST) credit application

You can receive the GST/HST credit only if you apply for it each year, even if you received it in the previous year. To apply, you have to complete this area on page 1 of your 1999 return. Your credit is based on the information provided on your return and, if applicable, your spouse's return (see the definition of "spouse" on this page).

If you qualify, you will receive payments in July and October of 2000, and January and April of 2001. However, if your total credit for the year is less than $100, we will pay all of it in July of 2000. If you apply, we will let you know in July of 2000 the amount to which you are entitled, if any, and how we calculated your credit. If you move, tell us, or your payments may be interrupted.

Notes
If you have a spouse, only one of you can receive the credit. No matter which one of you applies, the credit will be the same.

To be eligible to receive a GST/HST credit for a particular month, you have to be resident in Canada at the beginning of that month.

Who can apply?

You can apply for the GST/HST credit if, at the end of 1999, you were resident in Canada and any of the following applies. You:

• were 19 years of age or older;
• had a spouse; or
• were a parent.

You cannot apply if, at the end of 1999, you either:

• were confined to a prison or a similar institution, and had been there for more than six months during 1999; or
• did not have to pay tax in Canada because you were an officer or servant of another country, such as a diplomat, or a family member or employee of such a person.

Note
You cannot claim the credit for your spouse or child who met either of these conditions at the end of 1999.

Number of children

You can claim a GST/HST credit for each of your children to whom all of the following apply. At the end of 1999, he or she:

• was under 19 years of age;
• did not have a spouse;
• was not a parent; and
• either lived with you, or was claimed as a dependant by either you or your spouse.

Only one person can claim a GST/HST credit for a particular child.

Net income of spouse

Your spouse's net income is the amount on line 236 of your spouse's return, or the amount that it would be if your spouse filed a return.

Income limit

In the chart that follows, look up the number of children you have. If your net family income is equal to, or less than, the amount shown across from the number of your children, you may be entitled to receive the credit. Your net family income is the total of your net income and, if applicable, your spouse's net income.

Note
These income limits are only guidelines to help you decide if you should apply for the credit. If you apply, we will send you a notice by the end of July 2000 to let you know the amount to which you are entitled, if any.

Calculating your GST/HST credit

To find out how to calculate your GST/HST credit, call our T.I.P.S. (Info-Tax) service. See the T.I.P.S. information on the back cover.

We may apply your GST/HST credit against certain outstanding federal, provincial, or territorial government debts, such as student loans, Employment Insurance and social assistance benefit overpayments, Immigration loans, and training allowance overpayments. We also may apply it to satisfy a garnishment order under the Family Orders and Agreements Enforcement Assistance Act.

Date modified:

2002-12-10