GST/HST Credits and Benefits — Ontario
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 meant to offset the GST burden for low- and modest-income households. Payments land 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 slides with family income and the number of children.
The single rule that determines whether you get either: file your tax return every year, even if you had no income. CRA uses the return to compute eligibility and amount. Skip the filing, lose the benefit — that simple.
Newcomers can use Form RC66 (Canada Child Benefit) or Form RC151 (GST/HST Credit for newcomers). Both benefits are income-tested: payments shrink as family income rises.
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 return every year. Every year. This is the single most important step.
- Newcomers: apply with Form RC66 or RC151 as soon as you're eligible. Don't wait for the next tax season.
- Keep your file up to date — address, marital status, custody arrangements all change the payment.
- Set up direct deposit through My Account. Cheques in the mail get lost.
- If a benefit is reduced or cut off and you think CRA is wrong, request a review.
What should you NOT do?
- Don't skip filing. The number-one reason Canadians miss benefits they're owed.
- Don't ignore CRA verification letters. Miss the response window and the payments stop.
- Don't forget to report life changes. Marriage, separation, a new child, a custody shift — all of it changes your number.
- Don't assume owing taxes blocks you from benefits. You may still qualify — though CRA can offset what you receive against the balance owing.
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
What is the gst/hst credits and benefits right in Canada?
The GST/HST Credit is a tax-free quarterly payment meant to offset the GST burden for low- and modest-income households. Payments land 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 slides with family income and the number of children.The single rule that determines whether you get either: file your tax return every year, even if you had no income. CRA uses the return to compute eligibility and amount. Skip the filing, lose the benefit — that simple.Newcomers can use Form RC66 (Canada Child Benef...
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 return every year. Every year. This is the single most important step.Newcomers: apply with Form RC66 or RC151 as soon as you're eligible. Don't wait for the next tax season.Keep your file up to date — address, marital status, custody arrangements all change the payment.Set up direct deposit through My Account. Cheques in the mail get lost.If a benefit is reduced or cut off and you think CRA is wrong, request a review.
What mistakes should I avoid with gst/hst credits and benefits?
Don't skip filing. The number-one reason Canadians miss benefits they're owed.Don't ignore CRA verification letters. Miss the response window and the payments stop.Don't forget to report life changes. Marriage, separation, a new child, a custody shift — all of it changes your number.Don't assume owing taxes blocks you from benefits. You may still qualify — though CRA can offset what you receive against the balance owing.
GST/HST Credits and Benefits in other states
Same topic, different jurisdiction. Pick the one that applies to you.