GST/HST Credits and Benefits in Alberta
Reviewed by the Commoner Law Editorial Team. Sourced from Canadian federal statutes and official sources. Provincial information reflects each province's own legislation and court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
The GST/HST Credit is a tax-free quarterly payment designed to help individuals and families with low or modest incomes offset the cost of the goods and services tax. Payments are issued in July, October, January, and April.
The Canada Child Benefit (CCB) is a tax-free monthly payment for families with children under 18. The amount depends on your family income and the number of children.
To receive either benefit, you must file a tax return every year, even if you had no income. This is the single most important step. The CRA uses your return to calculate your eligibility and payment amount.
Newcomers to Canada can apply using Form RC66 (Canada Child Benefit application) or Form RC151 (GST/HST Credit application for newcomers). Both benefits are income-tested, meaning the amount you receive depends on your family income.
When does it apply?
GST/HST Credit: You must be a Canadian resident, at least 19 years old, and below the income threshold for your family size.
Canada Child Benefit: You must be a Canadian resident, the primary caregiver of a child under 18, and your family income must be within the eligible range.
- Both benefits are income-tested — payments decrease as family income rises.
- You qualify even if you owe taxes — though the CRA may offset your benefits against your debt.
What to Do If Your Canadian GST/HST Credit or Child Benefit Was Stopped or Reduced
- File your tax return every year — this is the most important step and the number one reason people miss benefits.
- Newcomers should apply using Form RC66 or RC151 as soon as they are eligible.
- Keep your personal information updated with the CRA — changes in address, marital status, or number of children all affect your payments.
- Sign up for direct deposit through My Account for faster, more reliable payments.
- Request a review if your benefits are reduced or stopped and you believe it is an error.
What should you NOT do?
- Don't skip filing your tax return — this is the number one reason Canadians miss out on benefits they are entitled to.
- Don't ignore CRA verification letters — if the CRA asks you to verify your eligibility, respond promptly or your payments will stop.
- Don't forget to report life changes — marriage, separation, a new child, or a change in custody all affect your benefit amount.
- Don't assume owing taxes means you can't get benefits — you may still qualify, though payments may be applied to your debt.
How Alberta differs from federal law
Alberta is unique in that it has no provincial sales tax. Residents pay only the 5% federal Goods and Services Tax (GST). There is no HST (Harmonized Sales Tax) in Alberta.
- The federal GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST they pay. You are automatically considered when you file your income tax return.
- Because Alberta has no provincial sales tax, residents pay the lowest sales tax rate in Canada (5% GST only), compared to provinces with HST rates of 13% to 15%.
- Alberta uses a graduated provincial income tax with rates from 10% on the first $148,269 up to 15% on income over $355,845. Alberta replaced its former flat 10% tax with progressive brackets in 2015.
- The Alberta Child and Family Benefit (ACFB) is a provincial benefit for low- and middle-income families with children under 18. It is administered by the CRA and paid quarterly along with the federal Canada Child Benefit.
- The Alberta Climate Leadership Adjustment Rebate was a former provincial program. Alberta residents now receive the federal Canada Carbon Rebate (formerly Climate Action Incentive Payment) quarterly, which is designed to offset the cost of federal carbon pricing.
Additional Steps in Alberta
To receive the GST/HST credit and the Canada Carbon Rebate, you must file your income tax return each year, even if you have no income. The CRA will automatically determine your eligibility. For the Alberta Child and Family Benefit, file your return and the CRA will calculate and pay the benefit. Check your entitlements through CRA My Account or call 1-800-387-1193 (benefits enquiries). If you believe your benefit amount is wrong, contact the CRA or file a Notice of Objection.
Relevant Law: Excise Tax Act, RSC 1985, c. E-15, s. 122.5 (GST/HST Credit); Alberta Personal Income Tax Act, RSA 2000, c. A-30; Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 122.61 (Canada Child Benefit)
Common Questions
When does gst/hst credits and benefits apply?
GST/HST Credit: You must be a Canadian resident, at least 19 years old, and below the income threshold for your family size.Canada Child Benefit: You must be a Canadian resident, the primary caregiver of a child under 18, and your family income must be within the eligible range.Both benefits are income-tested — payments decrease as family income rises.You qualify even if you owe taxes — though the CRA may offset your benefits against your debt.
What should I do if the CRA in Canada stopped or reduced my GST credit or Canada Child Benefit?
File your tax return every year — this is the most important step and the number one reason people miss benefits.Newcomers should apply using Form RC66 or RC151 as soon as they are eligible.Keep your personal information updated with the CRA — changes in address, marital status, or number of children all affect your payments.Sign up for direct deposit through My Account for faster, more reliable payments.Request a review if your benefits are reduced or stopped and you believe it is an error.
What mistakes should I avoid with gst/hst credits and benefits?
Don't skip filing your tax return — this is the number one reason Canadians miss out on benefits they are entitled to.Don't ignore CRA verification letters — if the CRA asks you to verify your eligibility, respond promptly or your payments will stop.Don't forget to report life changes — marriage, separation, a new child, or a change in custody all affect your benefit amount.Don't assume owing taxes means you can't get benefits — you may still qualify, though payments may be applied to your debt.
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