The GST/HST credit
is a non-taxable quarterly payment that helps individuals and families with low and modest incomes offset all or
part of the GST/HST that they pay.
You are eligible for this credit if
- you are a resident of Canada for income tax purposes in the month before and at the beginning of the month in
which CRA make a payment
and at least one of the following applies:
- you are 19 years of age or older
- you have (or had) a spouse or common-law partner; or you are (or were) a parent and live (or lived) with your
child.
