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trail</h2> <div id="gcwu-bc-in"> <ol> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/menu-eng.html">Home</a> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/menu-eng.html">Benefits</a> </li> <li>Goods and services tax/Harmonized sales tax (GST/HST) credit</li> </ol> </div> </div> </nav>  </header> </div> </div> <div id="wb-core"> <div id="wb-core-in" class="equalize"> <div id="wb-main" role="main"> <div id="wb-main-in">  <h1 id="wb-cont">Goods and services tax/Harmonized sales tax (GST/HST) credit</h1><p>The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low or modest incomes offset all or part of the GST or HST that they pay.</p> <p><a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/menu-eng.html">Provincial programs that are related to the GST/HST credit</a></p> <div class="span-6"> <div class="span-2 row-start"><img alt="Direct deposit" class="image-actual" src="/web/20130809153804im_/http://www.cra-arc.gc.ca/images/mp-pp/DrctD-eng.jpg"/></div> <div class="span-4 row-end"> <p><a href="/web/20130809153804/http://www.cra-arc.gc.ca/gncy/dd/menu-eng.html">How to apply for direct deposit</a></p> </div> <div class="clear"></div> <p class="module">The <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/tmtd-eng.html">Automated Benefits Application</a> is a joint partnership between the Canada Revenue Agency (CRA) and the Vital Statistics Office of the participating provinces.</p> <p class="float-right"><a href="/web/20130809153804/http://www.cra-arc.gc.ca/myaccount"><img alt="My Account For Individuals" height="60" src="/web/20130809153804im_/http://www.cra-arc.gc.ca/bnfts/images/mccnt-brdr-eng.jpg" width="150"/></a><br/><br/><a href="/web/20130809153804/http://www.cra-arc.gc.ca/quickaccess"><img alt="Quick Access For Individuals" height="60" src="/web/20130809153804im_/http://www.cra-arc.gc.ca/bnfts/images/qckccss-brdr-eng.jpg" width="150"/></a></p> <div class="width-70"> <p class="module-attention"><strong>Last payment: </strong>July 5, 2013<br/><strong>Next payment: </strong>October 4, 2013<br/><br/><strong>New:</strong> Subscribe to the <a href="/web/20130809153804/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbbnfts-eng.html">benefit recipients – payment issuance</a> electronic mailing list to be notified when the next GST/HST credit payments will be issued.</p> </div> <div class="width-70"> <p class="module"><a href="/web/20130809153804/http://www.cra-arc.gc.ca/myaccount">My Account</a> allows you to manage your benefits and credits online. You can also use <a href="/web/20130809153804/http://www.cra-arc.gc.ca/quickaccess">Quick Access</a> to view the status of your benefit and credit payments.</p> </div> <p><a href="/web/20130809153804/http://www.cra-arc.gc.ca/formspubs/tpcs/bnfts-eng.html">Forms and publications - child and family benefits</a></p> <p>For more information about the GST/HST credit, please see the topics below:</p> </div> <div class="module-related span-6"> <h2 class="background-medium">Frequently asked questions about the GST/HST credit</h2> <ul> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/fq_qlfyng-eng.html"> <strong>Application and eligibility</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/fq_pymnts-eng.html"> <strong>Calculation and payments</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/gstc_cntct-eng.html"> <strong>When should you contact the CRA about your GST/HST credit?</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/mrtl/menu-eng.html"> <strong>Marital status</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/cctb/fq_lgblty-eng.html"> <strong>Shared custody</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/dpst-eng.html"> <strong>Direct deposit</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/vldtn/menu-eng.html"> <strong>Validating benefits and credits</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/mkpmt-eng.html#gstc"> <strong>Balance owing – benefits overpayment</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/ddrss-eng.html"> <strong>Where to mail your forms</strong> </a> <br/> </li> </ul> </div> <div class="module-related span-6"> <h2 class="background-medium">Calculation information</h2> <ul> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/clcltr/gstc_clcltr-eng.html"> <strong>GST/HST credit calculator</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/clc_sht_gst-eng.html"> <strong>Calculation sheets</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/gst_gd_tbls-eng.html"> <strong>Guideline tables</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/gstc_pymnts-eng.html"> <strong>Payment amounts</strong> </a> <br/> </li> <li> <a href="/web/20130809153804/http://www.cra-arc.gc.ca/bnfts/gsthst/gstc_ncms-eng.html"> <strong>Income levels</strong> </a> <br/> </li> </ul> </div> <dl id="gcwu-date-mod" role="contentinfo"> <dt>Date modified:</dt> <dd> <span> <time>2013-07-05</time> </span> </dd> </dl> <div class="clear"> </div> </div> </div> <div id="wb-sec"> <div id="wb-sec-in"> <nav role="navigation"> <h2 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