Who qualifies for the GST/HST credit in Ontario and how much is it?
The GST/HST credit is a federal refundable tax credit paid quarterly to lower-income Canadians to offset the goods and services/harmonized sales tax they pay. Ontario residents are fully eligible. There is no separate Ontario GST credit — the federal credit covers both the GST and the provincial portion of Ontario's HST through a combined payment.
Eligibility is based on family net income from your previous year's T1 return. CRA automatically determines eligibility when you file your return — there is no separate application required for adults. Newcomers to Canada, however, should apply directly to CRA using Form RC151 in their first year if they may not file a full T1.
The credit amount depends on your net income and family size. It phases out as income rises. Payments are made quarterly (typically in January, April, July, and October). Children under 19 who are claimed as dependants also add to the credit amount. The July payment is based on the previous year's return.
You must file a T1 return every year, even if you have no income, to continue receiving the credit — CRA cannot calculate the payment without a filed return.
Key takeaways
- The federal GST/HST credit covers Ontario's HST too — no separate provincial credit
- CRA calculates it automatically when you file your T1
- Newcomers may need to apply on Form RC151 in their first year
- File a return every year even with no income to keep receiving the credit