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ARCHIVED - General Income Tax and Benefit Guide - 2001

5000-G Rev. 01

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

To receive this credit, you have to apply for it, even if you received it last year. Complete the application area on page 1 of your return for 2001. Your credit is based on your net income added to the net income of your spouse or common-law partner, if you have one, as well as the number of children you have. This information also is used to calculate any payments from certain related provincial programs. Net income is the amount on line 236 of a person's return, or the amount that it would be if the person filed a return.

Make sure you enter, in the Identification area on page 1 of your return, your marital status and, if it applies, the information concerning your spouse or common-law partner (including his or her net income, even if it is zero). Otherwise, your application may be delayed. Either you or your spouse or common-law partner can receive the credit, but not both. No matter which one of you applies, the credit will be the same.

If you apply for this credit, we will let you know in July of 2002 how much you will receive, if any, and how we calculated it. Generally, we will make payments in July and October of 2002, and January and April of 2003. To find out how we calculate this credit, use our T.I.P.S. (Info-Tax) services.

Note
We may apply your credit against certain amounts you owe the Government of Canada or a province or territory. We list these amounts under line 484.

Previously, you could receive this credit if you were eligible for it (see the next section) at the end of the previous year. Under proposed changes, you now have to be eligible at the beginning of each month in which we make a payment.

Are you eligible for the GST/HST credit?

Under proposed changes, you are eligible for this credit if you apply for it and, at the beginning of the month in which we make a payment, you are resident in Canada and at least one of the following applies. You:

• are 19 years of age or older;
• have (or previously had) a spouse or common-law partner; or
• are (or previously were) a parent and live (or previously lived) with your child.

Under proposed changes, you are not eligible for this credit if, at the beginning of the month in which we make a payment, you either:

• are confined to a prison or a similar institution for a period of 90 days or more; or
• do not have to pay tax in Canada because you are an officer or servant of another country, such as a diplomat, or a family member or employee of such a person.

Note
You cannot receive the credit for your spouse or common-law partner or your child who meets either of these conditions at the beginning of the month in which we make a payment.

What happens if your situation changes?

Under proposed changes, we will be able to adjust your credit after you advise us of any of the following changes to your situation:

• your marital status changes;
• you have a child;
• a child for whom you were receiving the credit is no longer in your care, stops living with you, becomes a spouse or common-law partner or a parent, or dies;
• you become a resident of Canada; or
• you or your spouse or common-law partner is no longer resident in Canada.

In addition, you can receive this credit starting with the first payment after your 19th birthday, as long as you applied for it on your return for the appropriate year.

Receiving the credit for your children

Beginning in July of 2002, we will base the GST/HST credit you receive for your children on Canada Child Tax Benefit (CCTB) information. If your children are not registered for the CCTB, call 1-800-387-1193 for more information. If you chose not to receive the CCTB, or you do not yet qualify, you still may be able to receive the GST/HST credit for your children. For details, call 1-800-959-1953.

Do you need to contact us?

Once you have applied for this credit, you have to advise us immediately of any of the following changes (as well as the date it happened or will happen):

• you move (or your payments may stop, whether you receive them by direct deposit or by cheque);
• your situation changes (see earlier on this page); or
• you receive your payments by direct deposit and your banking information changes.

For more information, call 1-800-959-1953.

Date modified:

2002-08-13