GST/HST Credits and Benefits in Ontario
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 Ontario differs from federal law
Ontario residents receive a combination of federal and provincial tax credits and benefits. The province has its own credits that are layered on top of federal benefits.
- The federal GST/HST Credit is a quarterly payment to help low- and modest-income individuals and families offset the GST/HST they pay. It is automatic when you file your tax return — no separate application needed.
- The Ontario Trillium Benefit (OTB) combines three provincial credits into one monthly payment: the Ontario Energy and Property Tax Credit (for rent or property tax and energy costs), the Northern Ontario Energy Credit (for residents of Northern Ontario), and the Ontario Sales Tax Credit (to offset the Ontario portion of HST).
- Ontario's HST rate is 13% (5% federal GST + 8% Ontario provincial portion). Ontario point-of-sale rebates mean the provincial 8% portion is not charged on children's clothing, car seats, books, and certain other items.
- The Ontario Child Benefit (OCB) provides up to $1,607 per child per year (2024) for low- and middle-income families, paid monthly alongside the federal Canada Child Benefit.
- To receive these benefits, you must file an income tax return every year, even if you have no income.
Additional Steps in Ontario
File your tax return every year to receive the GST/HST Credit and Ontario Trillium Benefit automatically. If you missed years, file those returns to receive retroactive payments (up to 10 years for the OTB). Free tax clinics across Ontario help low-income residents file — find one at canada.ca/taxes-help. Check your benefit status through CRA My Account or call 1-800-387-1193 (benefit enquiries).
Relevant Law: Excise Tax Act, R.S.C. 1985, c. E-15, s. 122.5 (GST/HST Credit); Income Tax Act, R.S.O. 1990, c. I.2 (Ontario Trillium Benefit); Taxation Act, 2007, S.O. 2007, c. 11, Sched. A (Ontario 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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