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.

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 ...

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.