The second quarterly HST/GST payment will start rolling out to eligible Canadian taxpayers today, October 5, 2023, by the Canada Revenue Agency (CRA).
Eligible individuals can receive up to $496, couples can get $650 and an additional $171 for each child under 19 years of age.
What is GST/HST Credit?
The GST/HST credit is a non-taxable payment paid four times a year to individuals and families with low and modest incomes to help offset the goods and services tax/harmonized sales tax (GST/HST) that they pay.
Who is Eligible For HST/GST Payment?
You are eligible for this HST/GST Payment if you are a Canadian resident for income tax purposes at the start of the month when the CRA issues a payment (refer to the payment schedule for your GST/HST credit).
You must be at least 19 years old in the month before the CRA makes a quarterly payment.
Additionally, if you are under 19 years old in the month before a quarterly CRA payment, you must meet at least one of the following conditions during that period:
- You have (or had) a spouse or common-law partner.
- You are (or were) a parent and reside (or reside) with your child.
You Can’t Get HST/GST Payment If:
At the start of the month in which the Canada Revenue Agency (CRA) issues a quarterly payment, any of the following apply:
- You are not considered a resident of Canada for income tax purposes.
- You are exempt from paying taxes in Canada due to your status as an officer or servant of another country (such as a diplomat), or if you are a family member or employee of such an individual.
- You are incarcerated in a prison or a similar institution for at least 90 days.
- The intended recipient is deceased (for further details, refer to the section on what to do if the recipient has passed away).
How to get the HST/GST Payment
To receive the HST/GST payment, including any applicable provincial and territorial credits, you must file a tax return for the year 2022, even if you did not earn any income during that period.
If you are a newcomer to Canada and wish to apply for the GST/HST credit, there are two methods available:
If you have children:
Complete Form Form RC66, Canada Child Benefits Application, to apply for all child and family benefits. Additionally, fill out Form RC66SCH, Status in Canada and Income Information for the Canada Child Benefits Application, to provide your citizenship and residency details, along with your Statement of Income.
If you do not have children:
Fill out Form RC151, Form RC151, GST/HST Credit and Climate Action Incentive Payment Application for Individuals Who Become Residents of Canada, for the year in which you became a resident of Canada.
You Need a Social Insurance Number (SIN):
You and your spouse or common-law partner (if you have one) need a social insurance number (SIN) to get the HST/GST payment.
To get a SIN, go to a Service Canada office to apply in person and you will get one during that visit.
Click here to learn about How to Apply for a SIN Number (Social Insurance Number) in Canada for Work and Benefits
How is Your GST/HST Payment Calculated?
If you qualify for the GST/HST credit according to your 2022 tax return, the CRA will send you a notice in July 2023 detailing the payment amount and the information used to calculate it.
Your GST/HST credit for the period from July 2023 to June 2024 depends on
- your marital status
- the number of eligible children registered for the credit
- your adjusted family net income for the 2022 base year
Use the CRA’s online service to get an estimate of your GST/HST credit, by going to the Child and Family Benefits Calculator.
How much you can get from HST/GST Payment:
For the 2022 base year (payment period from July 2023 to June 2024), you could get up to:
- $496 if you are single
- $650 if you are married or have a common-law partner
- $171 for each child under 19 years of age
GST/HST Payment Schedule
You will get your annual GST/HST payment, which was calculated using information from your 2022 tax return, in four payments.
The CRA will make these payments on:
- July 5, 2023
- October 5, 2023
- January 5, 2023
- April 5, 2024
Didn’t Receive Your Payment?
If you don’t receive your GST/HST payment, first check your eligibility. If you’re eligible but haven’t received your payment on a scheduled day, contact the Canada Revenue Agency (CRA).