Fact sheet

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GST/HST credit

July, 2000

Goods and services tax/harmonized sales tax credit

The goods and services tax/harmonized sales tax (GST/HST) credit is intended for individuals with low or moderate incomes. The credit helps offset some or all of the GST/HST paid out over the year. The maximum quarterly GST/HST credit amount available as of July 2000 is $205 per year for each adult family member and $107 for each child under 19 years of age. The credit goes down on a scale for family income over $26,284.

Individuals can apply for the GST/HST credit if, at the end of 1999, they were 19 years of age or older, or had a spouse, or were a parent. If they have a spouse, only one of them may apply for the credit, but the amount will be the same regardless of who applies. Both spouses should file an Income Tax and Benefit Return on time each year and check off the appropriate box on the first page of the return, to receive or continue to receive the GST/HST credit.

The Canada Customs and Revenue Agency (CCRA) does not include the GST/HST tax credit with the tax refund. Instead, the credit payments are issued four times each year in January, April, July and October.

Applicants who qualify will be informed by the CCRA in July 2000. The amount they are entitled to and how the credit was calculated will be indicated in their July notice. Payments will be sent out in July and October 2000, and January and April 2001.

Recipients should advise the CCRA immediately about any changes to their address. Their payments may be interrupted whether they receive them by cheque or receive them by direct deposit, even if their bank account does not change.

Clients can call 1-800-959-1953 toll free for service in English and 1-800-959-1954 for service in French. This service is available weekdays from 8:15 a.m. to 5:00 p.m. (local time).

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Date modified:

2000-07-07