Who is Eligible for GST Credit?
In Canada, GST/HST eligibility criteria depend on your residency within the country and whether you are paying GST/HST according to the tax schedules. You must be a resident of Canada for income tax purposes at the end of the month before, and at the beginning of the month when all Canadians receive payments from the CRA.
The CRA has established eligibility and ineligibility criteria for the GST/HST credit for Canadian residents. Below are the details of these criteria, as set by the Canadian government, based on the GST/HST payment dates when the credit is also paid to eligible Canadians.
GST/HST Eligibility Criteria
- You must be a resident of Canada.
- You must be 19 years old according to legal documents.
- If you are under 19 years old, you must meet the following requirements:
- You must have a spouse or common-law partner.
- You must be a parent or living with a child.
If you are turning 19 before April 2025
Always keep in mind the following points if you are turning 19 years of age before April 2025:
- You must file your 2023 tax return using GST/HST Netfile.
- The CRA will automatically determine your eligibility for the GST credit based on your birthday.
- You will be eligible for the April 2025 GST credit if you turn 19 on January 5, 2025, but you will not be eligible for the January 2025 GST credit.
- You will receive your first payment quarterly after your 19th birthday.
Who is not Eligible for GST Credit?
If you do not meet any of the following criteria, you are not eligible for the GST/HST credit:
