How do I apply for the GST/HST credit?

Starting in 2014, you do not need to apply for the GST/HST and related provincial sales tax credits. When you file your return, the CRA will automatically determine your eligibility and tell you if you are entitled to receive the credit.

If you have a partner, either one of you may receive the credit, but not both of you. The credit will be paid to the person whose return is assessed first.

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