GST/HST Credits and Benefits in Quebec
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 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
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.
Legal Resources
We may earn a commission if you use these services — at no extra cost to you. This supports our mission to make legal information free for everyone.