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Information on GST/HST topics for individuals who are not in business.

Goods and services tax/Harmonized sales tax (GST/HST) credit
Tax-free payments given to individuals and families
How the GST/HST applies to different types of supplies
Including supplies that are zero-rated and exempt from the GST/HST
GST/HST rebates
Different rebates available including housing, GST/HST charged in error and Foreign Convention and Tour Incentive Program
GST/HST new housing rebate
Allows individuals, under certain conditions, to recover some of the GST/HST paid for new housing
Imported goods
How and when the GST/HST applies to goods you bring into Canada
Confirming a GST/HST account number
An online tool to confirm whether a person's GST/HST account number is valid at the time of a supply