Tax credits
GST/HST credit
A quarterly tax-free payment to help low- and modest-income individuals and families offset sales tax.
You generally must file a tax return to receive it, even with no income to report.
Where you may see this
CRA benefit payment schedule and My Account.
The exact definition and rules can differ by program. Check the official rules for the benefit you are applying for.
Related terms
Tax credits
Adjusted family net income (AFNI)
The income amount the government uses to calculate many income-tested benefits. It starts with family net income and applies specific adjustments from your tax return.
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Benefit year vs tax year
Your tax year is the calendar year on your return; many benefits use a July to June benefit year based on an earlier tax year.
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Canada Workers Benefit (CWB)
A refundable tax credit for low-income workers, with additional amounts for eligible families and people with disabilities.
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Disability amount (tax credit)
A non-refundable tax credit on your return when you are eligible for the Disability Tax Credit.
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Family net income
The combined net income of you and your spouse or common-law partner, used to test eligibility for many family benefits.
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