The HSTC is administered and payments are issued by the Canada Revenue Agency (CRA). For further information, please contact the CRA at 1-800-959-1953 and an agent will assist you. The service is available weekdays from 8:15 a.m. to 5:00 p.m. Pacific Standard time.

For information on the British Columbia provincial government policy on the HSTC program, please contact the Income Taxation Branch:

Toll-free at: 1-877-387-3332

Or via e-mail to: ITBTaxQuestions@gov.bc.ca

If you are eligible to receive the HSTC and have not received a payment, please contact the CRA at 1-800-959-1953 and an agent will assist you. The service is available weekdays from 8:15 a.m. to 5:00 p.m. Pacific Standard time.

The HSTC is a non taxable refundable tax credit to help offset the impact of harmonized sales taxes paid by low income individuals and families. It is a non-taxable quarterly payment that is integrated with the Goods and Services Tax Credit (GSTC) and the BC Low Income Climate Action Tax Credit (BCLICATC) payments.

• are 19 years of age or older;
• have (or previously had) a spouse or common-law partner; or
• are (or previously were) a parent and live (or previously lived) with your child.

For example, to be eligible for a payment for October, you must have been a resident of BC on both October 1 and July 1 and meet one of the requirements listed above.

If you are married or have a common-law partner, only one of you can receive the credit on behalf of the family. No matter which one of you applies, the credit will be the same.

To be eligible for a HSTC payment, you must be a resident of BC on the first day of the month for which the payment is issued as well as on the first day of the month for the previous quarterly payment. In addition, you must not have been incarcerated for a 90 day period that included the first day of the month for which the payment is issued. Payments are made in July, October, January and April. For example, to be eligible for a payment for October, you must not have been incarcerated for a 90 day period that included October 1 and you must have been a resident of BC on both October 1 and July 1.

If an individual has net income of $23,000 for the year, the HSTC will be $110.

Use the GST/HST credit online calculator to estimate your entitlement, or contact the CRA at 1-800-959-1953 for the estimated annual credit you are entitled to receive.

If you meet the eligibility requirements listed above (Q.2) and your return is assessed, your HSTC payment will automatically be integrated along with your GSTC and BCLICATC payments. These payments are issued by the CRA four times a year: January, April, July and October (generally on the fifth day of the month).

The CRA will issue the HSTC payments on behalf of the Province of British Columbia. The payments will be integrated with the GSTC and BCLICATC payments.

To apply for the HSTC, you have to file an income tax and benefit return with the CRA. On page 1 of your return, check the "Yes" box in the GST/HST credit application area.

If you have a spouse or common-law partner, be sure to complete the information concerning your spouse or common-law partner in the Identification area on page 1 of your return. Include his or her net income, even if it is zero. Enter his or her social insurance number if it is not on your personal label or if you are not attaching a label.

If you are married or have a common-law partner, only one of you can claim the credit on behalf of the family. No matter which one of you applies, the credit will be the same.

To receive the credit for your children under the age of 19, they must be registered for the Canada Child Tax Benefit (CCTB). If your children are not registered for the CCTB, you can complete Form RC66, Canada Child Benefits Application. You can also request the CCTB form by calling the CRA at 1-800-959-2221.

No. To receive the HSTC, you must file an income tax and benefit return. When you file your income tax return, be sure to check the "Yes" box in the GST/HST credit application area on page 1 of your return. The CRA will automatically review your eligibility for the HSTC once your income tax return is received and assessed.

If you are single, separated, divorced, or widowed, the CRA will automatically check to see if you are entitled to the HSTC. If you are, they will send you a notice to the mailing address they have on file for you.

If you are married or living common-law and both of you left the GST/HST credit application area blank, the CRA will automatically check to see if the family is entitled to the HSTC. If you are, they will send a notice to the spouse or common-law partner whose return was first assessed.

If you are single, separated, divorced or widowed, and you have confirmed with the CRA that you are eligible, then you will need to request an adjustment to your income tax return to change the answer to the GST/HST question.

If you are married or living common-law and you both answered "No" to the GST/HST question, and you have confirmed with the CRA that you are eligible, then one of you will have to request an adjustment to your income tax return to change the answer to the GST/HST question.

The following link to the CRA website provides information regarding how to change a previous year’s income tax return:
www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/chngrtrn-eng.html.

To register your children for the CCTB use the application Form RC66, Canada Child Benefits Application or contact the CRA at 1-800-959-2221.

As mentioned above, the CRA will be issuing the HSTC payments on behalf of the province of British Columbia. To make sure families receive the credit for every child, the CRA will be using the system designed for administering the CCTB.

By submitting a CCTB application, the CRA will determine if you qualify to receive additional benefits from programs such as the CCTB, Goods and Services Tax Credit (GSTC), the BC Family Bonus (BCFB) or the BC Earned Income Benefit (BCEIB).

For general enquiries regarding the CCTB program, please call the CRA at 1-800-387-1193.

The CRA will be using the system designed for administering the CCTB to determine eligibility for children under the age of 18. The parent who is the primary caregiver in the CCTB system on the first of the month for each issuance quarter will receive their children’s HSTC payment for that quarter.

Any changes to a custody agreement should be reported to the CRA to determine the correct primary caregiver for each issuance quarter.

You will need to provide the CRA with your new address as soon as possible by calling 1-800-959-1953. You can also change your address online by going to My Account. When you are updating your address with the CRA it is important to inform them the exact date that you moved.

No. The HSTC is a non-taxable payment and does not have to be included in income.

No. Interest is not charged nor given on any HSTC overpayments or underpayments.

Yes, you can receive both the BCLICATC and the HSTC if you meet the eligibility criteria for each credit.