Step-by-Step GST/HST Credit Application for New Canadians

What Is the GST/HST Credit?

The GST/HST credit is a tax-free quarterly payment from the Government of Canada designed to help individuals and families with low to modest incomes offset the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay on everyday purchases. For newcomers to Canada, this benefit can provide meaningful financial support — up to $519 per year for a single person and more for families with children (2024-2025 payment amounts, adjusted annually for inflation).

Unlike many benefits that require years of residency, the GST/HST credit is available to newcomers as soon as they file their first Canadian tax return. This makes it one of the first benefits you should apply for after arriving in Canada.

See also: First-Year Tax Filing Guide

Official CRA information: GST/HST credit overview.

Who Is Eligible for the GST/HST Credit?

To qualify for the GST/HST credit, you must meet all of the following conditions:

• You are a Canadian resident for income tax purposes — this includes permanent residents, convention refugees, protected persons, and temporary residents who have lived in Canada for at least 18 consecutive months with a valid permit
• You are at least 19 years old (or under 19 if you have a spouse/common-law partner or are a parent)
• You have filed a Canadian income tax return for the previous year
• Your adjusted family net income is below the threshold for your family size

Most newcomers earning under approximately $50,000–$65,000 in family net income will receive at least a partial credit. The lower your income, the higher your payment.

International Students — Are You Eligible?

International students on study permits can qualify if they have been residents of Canada for at least 18 consecutive months and file a tax return. Even if you earned zero income, filing a return establishes your residency and income level, which triggers the credit.

How Much Will You Receive?

The GST/HST credit amount depends on your family situation and income. For the July 2024 to June 2025 payment period (based on 2023 tax returns), the maximum annual amounts are:

• Single person (no children): up to $519
• Married/common-law couple (no children): up to $680
• Each child under 19: additional $179

These amounts are divided into four quarterly payments (July, October, January, and April). The CRA adjusts the thresholds and amounts each year for inflation.

You can estimate your payment using the CRA benefits calculator.

How to Apply — Step-by-Step

There is no separate application form for the GST/HST credit. The CRA automatically determines your eligibility and calculates your payment when you file your income tax return. However, there are specific steps newcomers should follow to ensure they receive it promptly.

Step 1: Get a Social Insurance Number (SIN)

You need a Social Insurance Number to file a tax return. Apply at any Service Canada office with your immigration documents (permanent residence confirmation, work permit, or study permit). Processing is usually same-day if you visit in person. See our SIN application guide.

See also: How to Apply for Canadian Permanent Residence

Step 2: File Your Income Tax Return

File a Canadian tax return for the previous calendar year, even if you had no income. This is the most critical step — the CRA cannot calculate your credit without a filed return.

You can file for free using:

• Wealthsimple Tax: wealthsimple.com/tax — free online, pay-what-you-want
• CVITP (Community Volunteer Income Tax Program): Free in-person or virtual tax preparation for people with modest incomes — find a clinic near you
• StudioTax: Free downloadable software — studiotax.com

Step 3: Complete Form RC66 (If Applicable)

If you have children under 19, you should also complete Form RC66 — Canada Child Benefits Application. This form registers you for both the Canada Child Benefit (CCB) and the GST/HST credit for your children. See our RC66 walkthrough.

Step 4: Set Up Direct Deposit

To receive your payments faster (and avoid lost cheques), set up direct deposit with the CRA through:

• CRA My Account: Sign up for CRA My Account
• Your bank: Most major Canadian banks (TD, RBC, BMO, Scotiabank, CIBC) can register your direct deposit with the CRA through their online banking
• By phone: Call the CRA individual inquiries line at 1-800-959-8281

Step 5: Wait for Your Assessment and First Payment

After filing, the CRA will send a Notice of Assessment (usually within 2-8 weeks if filed electronically). Your first GST/HST credit payment will arrive on the next quarterly payment date after your return is assessed.

See also: Banking in Canada for Newcomers

See also: CRA My Account Setup Guide

Payment Dates for 2025-2026

The CRA issues GST/HST credit payments on these dates:

• July 5, 2025
• October 3, 2025
• January 5, 2026
• April 3, 2026

If the payment date falls on a weekend or holiday, the payment is issued on the last business day before that date.

What If You Arrived Mid-Year?

If you arrived in Canada partway through the year, you should still file a tax return for that year. Your return will cover only the period from your arrival date to December 31. The CRA will prorate your GST/HST credit based on the number of months you were a Canadian resident.

On your tax return, you will indicate your date of entry into Canada. This tells the CRA to calculate benefits from that date forward.

Common Issues and How to Resolve Them

You Filed But Haven't Received Payment

Check your CRA My Account to confirm your return has been assessed. If it has been assessed and you still haven't received payment, ensure your address and direct deposit information are correct. You can also call 1-800-959-8281 to inquire.

Your Spouse or Partner Hasn't Filed

The GST/HST credit is based on family net income. If you have a spouse or common-law partner, both of you must file tax returns for the CRA to calculate your credit. If your partner has not filed, your payment may be delayed or withheld.

You Got Married or Had a Baby

Notify the CRA of changes in your marital status or family size as soon as possible. You can update this through CRA My Account or by calling. Your credit will be recalculated accordingly.

You Left Canada

If you leave Canada permanently, you stop being eligible for the GST/HST credit. Notify the CRA of your departure date. If you are temporarily abroad (e.g., for a vacation or family visit), you generally remain eligible as long as you maintain residential ties to Canada.

GST/HST Credit vs. Other Benefits

The GST/HST credit is just one of several income-tested benefits available to newcomers. Here is how it compares:

• Canada Child Benefit (CCB): Monthly payment for families with children under 18 — much larger than the GST/HST credit. See our CCB guide.
• Ontario Trillium Benefit: Combines three Ontario credits (energy, property tax, sales tax) into one monthly payment — available to Ontario residents.
• BC Climate Action Tax Credit: Similar to the GST/HST credit but provincial — automatic when you file your BC return.
• Alberta Child and Family Benefit: Provincial benefit for Alberta families with children.
• Canada Workers Benefit: A refundable tax credit for low-income workers earning employment income.

Tips to Maximize Your Benefits

1. File early: The sooner you file, the sooner you receive payments. NETFILE opens in mid-February each year.
2. File every year: Even with zero income, filing keeps your benefits active.
3. Keep your information current: Update your address, marital status, and direct deposit through CRA My Account.
4. Don't forget your spouse: Both partners must file for the credit to be calculated.
5. Report all income: Under-reporting income can lead to penalties and repayment demands.

Frequently Asked Questions

Do I need to apply separately for the GST/HST credit?

No. Simply filing your annual tax return automatically enrolls you. The CRA determines your eligibility and payment amount based on your return.

Can I receive the credit by cheque?

Yes, but direct deposit is faster and more reliable. Cheques are mailed to your address on file and can take several extra days.

What if I owe taxes? Will the credit be applied to my debt?

If you owe money to the CRA or other government agencies, the CRA may apply your GST/HST credit payments to your outstanding balance before issuing any remaining amount to you.

Is the GST/HST credit taxable?

No. The GST/HST credit is completely tax-free and does not need to be reported as income on your next tax return.

Key Takeaways

• The GST/HST credit provides up to $519/year for singles and more for families
• You apply simply by filing your annual income tax return — no separate form needed
• Newcomers are eligible as soon as they file, including those with zero income
• Set up CRA My Account and direct deposit for the fastest payments
• Both spouses must file for the credit to be calculated correctly
• File every year to keep your benefits active

Related Resources

WelcomeAide Tools

• WelcomeAide Blog — browse all newcomer guides and updates
• Ask WelcomeAide AI — get personalized answers to immigration questions
• Newcomer Checklist — track your immigration and settlement steps
• Rights Guide — understand legal rights and protections in Canada
• Settlement Programs — find settlement and integration support services

Related Guides

• How to Apply for the Canada Child Benefit (CCB)
• Build Your First Canadian Credit Score in 90 Days —
• Employment Insurance (EI) for Newcomers: Application

Official Government Sources

• IRCC — Immigration, Refugees and Citizenship Canada
• Immigrate to Canada — Official Programs
• IRCC Processing Times
• IRCC Visas and Entry Requirements
• Canada.ca Immigration and Citizenship Services
• Canadian Citizenship Resources