You don’t have to apply for the GST/HST credit each year. When you file your income tax return, the CRA automatically reviews your information to determine whether you’re eligible. If you ...

The GST/HST credit is a series of payments available to low- and modest-income Canadians. You're automatically considered for the GST/HST credit when you file your taxes.

Businesses in Canada that are registered for GST/HST must file GST/HST returns. The filing deadline will be different depending on your GST/HST reporting period.