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.
Benefits glossary
Canadian benefits glossary
Government benefits, tax, disability and drug-coverage terms explained in plain language.
Definitions are educational. Official program rules still apply.
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Guaranteed Income Supplement (GIS)
A monthly non-taxable top-up for low-income seniors receiving OAS. Amount decreases as other income rises.
GIS is highly income-sensitive, even small pension income can reduce payments.
Related tools and guides
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Sources and methodology
Definitions explain common government and program language in plain words. They are starting points for understanding, not legal advice or official eligibility decisions. Confirm important details with the official program, CRA, Service Canada, or a qualified professional.
Glossary reviewed September 13, 2026