GST/HST Credits and Benefits — Quebec
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 Quebec differs from federal law
Quebec has its own sales tax system and its own low-income tax credit, which operate differently from the federal GST/HST credit system used in other provinces.
- Quebec charges the Quebec Sales Tax (QST) at 9.975% on top of the federal 5% GST. Unlike the harmonized provinces, Quebec does not use the HST — the QST is collected separately by Revenu Quebec.
- Instead of the federal GST/HST credit, low-income Quebec residents receive the Solidarity Tax Credit (credit d'impot pour solidarite), which combines relief for QST, housing costs, and northern village residents into a single payment.
- The Solidarity Tax Credit is paid monthly by Revenu Quebec (through direct deposit or cheque) and is based on your previous year's provincial tax return (TP-1). You must file Schedule D of the TP-1 to apply.
- Quebec residents also receive the federal GST credit from the CRA, in addition to the provincial Solidarity Tax Credit. These are two separate payments from two different agencies.
- Eligibility and amounts for the Solidarity Tax Credit depend on family income, number of dependants, and housing situation (whether you pay rent and how much). The credit is reduced as income increases.
Additional Steps in Quebec
To receive the Solidarity Tax Credit, file your Quebec tax return (TP-1) and complete Schedule D every year, even if you have no income. If you are new to Quebec, you may need to apply separately. Check your Solidarity Tax Credit status through your My Account on revenuquebec.ca. The federal GST credit is calculated from your federal return and paid separately by the CRA.
Relevant Law: Taxation Act (CQLR c I-3), ss. 1029.8.116.12-1029.8.116.18 (Solidarity Tax Credit); Act respecting the Quebec sales tax (CQLR c T-0.1)
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.