The GST/HST Credit program issues payments to Canadians with low and modest incomes to help offset all or part of the GST/HST they pay on the purchase of goods and services.
You no longer have to apply for the goods and services tax/harmonized sales tax (GST/HST) credit. When you file your tax return, the Canada Revenue Agency (CRA) will determine your eligibility and will advise those who are eligible to receive the credit.