The GST/HST credit is paid in quarterly instalments—in January, April, July and October. An individual’s GST/HST credit entitlement for the calendar quarter will be based on the individual’s family circumstances at the end of the previous calendar quarter.
Subject to income restrictions, you’re eligible to claim the credit. But you must, at the end of the year, be a resident of Canada and either 19 years of age or over, married or a parent. No credit can be claimed for a person who died during the year.
Tax tip: To apply for the GST/HST credit, you should file an income tax return—even if you have no income to report. After you file your tax return, the CRA generally lets you know whether you qualify for the credit and, if so, how much you’ll receive.
Tax tip: Any children who will turn 19 before April 1, 2015 should apply for the GST credit on their 2013 tax return. They will start getting the credit on the first payment date after they turn 19.