Closed
GST/HST Credit (Crédit pour la TPS/TVH)
Tax-free quarterly support for low-income families
Last Update: May 28, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Canada
Overview
The GST/HST credit provides tax-free quarterly payments to help low- and modest-income individuals and families offset sales tax. It will be replaced by the Canada Groceries and Essentials Benefit in July 2026, with payments under the new name starting on July 3, 2026.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase social or community impact
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Newcomers to Canada
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Filing a tax return to receive the credit
- Applying as a new resident of Canada
- Registering eligible children for the credit
- Updating personal information that affects payment amounts
Documents Needed
- 2024 tax return
- Form RC151 for new residents
- Proof of birth for eligible children
- Form RC66 for child registration, if applicable
- Form NR74 if residency status is uncertain
Official resources
Eligibility
Who is eligible?
- Individuals and families with low or modest income
- Canadian residents for tax purposes
- New residents of Canada
- Parents with eligible children under 19
Who is not eligible
- Non-residents of Canada
- Individuals confined in prison for 90 consecutive days or more
- Diplomats and certain foreign government employees
- Recipients who are deceased
Eligible geographic areas
- Canada
- Eligible residents of Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island for the related Canada Carbon Rebate
Selection criteria
- Based on adjusted family net income
- Based on marital status
- Based on the number of eligible children
How to apply
- Step 1: File your tax return
- File your annual tax return, even if you have no income.
- The CRA will assess your eligibility automatically.
- Step 2: Apply if you are a new resident
- Use Form RC151 if you became a resident of Canada this year.
- Use the paper form if you have children under 19.
- Step 3: Register eligible children
- Register children through My Account or Form RC66 if needed.
- Provide proof of birth when required.
- Step 4: Keep your information updated
- Update address, marital status, banking, and child information if changes occur.
Processing and Agreement
- The CRA automatically checks eligibility after the tax return is assessed.
- If eligible, the CRA issues a notice showing the amount and calculation details.
- Payments are made quarterly once approved.
- Changes in status or income can trigger a recalculation.
Additional information
- The CRA may send a notice of determination or redetermination.
- Quarterly payments are usually issued in July, October, January, and April.
- Payments may be combined with related provincial and territorial credits.
- Recipients can view payment details in My Account.
Contacts
Frequently Asked Questions about the GST/HST Credit (Crédit pour la TPS/TVH) Program
What is the GST/HST Credit (Crédit pour la TPS/TVH)?
The GST/HST credit provides tax-free quarterly payments to help low- and modest-income individuals and families offset sales tax. It will be replaced by the Canada Groceries and Essentials Benefit in July 2026, with payments under the new name starting on July 3, 2026.
Who is eligible for the GST/HST Credit (Crédit pour la TPS/TVH) program?
To be eligible for the GST/HST Credit (Crédit pour la TPS/TVH) program, you must:
Canadian resident for tax purposes
Tax return filed
Age and family-status rules apply
What expenses are eligible under GST/HST Credit (Crédit pour la TPS/TVH)?
Filing a tax return to receive the credit
Applying as a new resident of Canada
Registering eligible children for the credit
Updating personal information that affects payment amounts
Who can I contact for more information about the GST/HST Credit (Crédit pour la TPS/TVH)?
You can contact Canada Revenue Agency (CRA) or by phone at 1-800-387-1194.
Where is the GST/HST Credit (Crédit pour la TPS/TVH) available?
The GST/HST Credit (Crédit pour la TPS/TVH) program is available across Canada.
Is the GST/HST Credit (Crédit pour la TPS/TVH) a grant, loan, or tax credit?
GST/HST Credit (Crédit pour la TPS/TVH) is a Tax Credits
Who are the financial supporters of the GST/HST Credit (Crédit pour la TPS/TVH)?
GST/HST Credit (Crédit pour la TPS/TVH) is funded by Canada Revenue Agency (CRA)