Credit Application for Individuals Who Become Residents of Canada

GST/HST Credit Application
for Individuals Who Become Residents of Canada
Is this form for you?
Use this form to apply for the goods and services tax/harmonized
sales tax (GST/HST) credit for the year that you became a resident
of Canada.
What is the GST/HST credit?
The GST/HST credit is a non-taxable quarterly payment that helps
individuals and families with low and modest incomes offset all or
part of the GST/HST that they pay.
Are you eligible for the credit?
You are eligible for this credit if, you are a resident of Canada for
income tax purposes in the month before and at the beginning of
the month in which we make a payment, and at least one of the
following applies:
you are 19 years of age or older;
you have (or had) a spouse or common-law partner; or
you are (or were) a parent and live (or lived) with your child.
If you are turning 19 years of age before April in the year after you
became a resident of Canada, you can apply for the credit now.
Generally, you have to be 19 years of age or older to get the
GST/HST credit, but you can be younger than 19 years of age
to apply.
Are you a resident of Canada?
We consider you to be a resident of Canada when you establish
sufficient residential ties in Canada. Residential ties include:
a home in Canada;
a spouse or common-law partner or dependants in Canada;
personal property in Canada, such as a car or furniture; and
economic and social ties in Canada.
Other ties that may be relevant include a Canadian driver's licence,
Canadian bank accounts or credit cards, and health insurance with
a Canadian province or territory.
If you got a letter from us about your residency status, include a copy
of it with this application.
If you are not sure if you are a resident of Canada, complete
Form NR74, Determination of Residency Status (Entering Canada),
and include it with this application. We will give you our opinion about
your residency status.
Do you have a spouse or common-law partner?
You can get the GST/HST credit for your spouse or common-law
partner. Generally, he or she has to be a resident of Canada for
income tax purposes in the month before and at the beginning of
the month in which we make a payment. Complete the section
"Information about your spouse or common-law partner" on the
first page of the application form.
If you have a spouse or common-law partner, only one of you can
get the GST/HST credit for both of you. No matter which one of
you applies, the amount will be the same.
Definitions
Common-law partner – this applies to a person who is not your
spouse (defined below), with whom you are living in a conjugal
relationship, and to whom at least one of the following situations
applies. He or she:
a) has been living with you in a conjugal relationship, and this
current relationship has lasted at least 12 continuous months;
Note
In this definition, 12 continuous months includes any
period you were separated for less than 90 days
because of a breakdown in the relationship.
b) is the parent of your child by birth or adoption; or
c) has custody and control of your child (or had custody and
control immediately before the child turned 19 years of age)
and your child is wholly dependent on that person for support.
Separated – you are separated when you start living separate
and apart from your spouse or common-law partner because of a
breakdown in the relationship for a period of at least 90 days and
you have not reconciled.
Once you have been separated for 90 days (because of a
breakdown in the relationship), the effective day of your separated
status is the date you started living separate and apart.
Spouse – this applies only to a person to whom you are legally
married.
Do you have children under 19 years of age?
You can get the credit for each of your children if all of the following
apply at the beginning of the month in which we make a payment.
The child:
is your child, or is dependent on you or your spouse or
common-law partner for support;
is under 19 years of age;
has never had a spouse or common-law partner;
has never been a parent of a child he or she lived with; and
lives with you.
To register your child for the GST/HST credit, go
to www.cra.gc.ca/myaccount or send a completed Form RC66,
Canada Child Benefits Application.
If you share custody of a child, go to www.cra.gc.ca/gsthstcredit
and select the "Shared custody" link, call 1-800-959-1953, or see
Booklet T4114, Canada Child Benefits, for more information.
Note
Your child should apply for his or her own GST/HST credit by
completing Form RC151 if he or she is under 19 years of age and:
has (or had) a spouse or common-law partner; or
is (or was) a parent and lives (or lived) with his or her child.
RC151 E (15)
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