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如何申请GST/HST退税(加拿大)
留个爪印儿 2010年3月9日 17:11:17

按:GST/HST credit就是指的GST/HST退税。简单的说,如果你是加拿大居民,而且收入不高,就可以申请GST/HST退税。 GST/HST分别指Goods and services tax/harmonized sales tax。HST简单的说就是GST(联邦税)和PST(省税)的组合。

另外,退税并不是说你买了东西就把税退给你,所以,没必要为了退税留超市的小票(receipt),退税的额度是根据你的人数和收入确定的,和你买了多少东西没关系。

申请程序如下:

1,点击这里下载表格 http://www.cra-arc.gc.ca/E/pbg/gf/rc151/rc151-09e.pdf

2,到这里查询地址:http://www.cra-arc.gc.ca/bnfts/ddrss-eng.html 

到这个网页可以查询到上述两个地址:Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada

2,填写表格,并按查询到的地址寄出,接着就是等待了,如果你合格,每季度会汇一次钱给你,即1年退税4次,一次一个人是60多刀,三口之家有108刀。一般退税在一月、四月、七月、十月月初发放。

比如,多伦多的寄到如下地址:

Sudbury Tax Centre
PO Box 20000 Stn A
Sudbury ON   P3A 5C1

下文来自官方网址,中文是本人添加的http://www.cra-arc.gc.ca/bnfts/gsthst/fq_qlfyng-eng.html

GST/HST credit : Application and Eligibility

  1. Are you eligible for the credit?
  2. How do I apply for the GST/HST credit?
  3. What if I didn't apply for the GST/HST credit when I filed my 2008 income tax return? Is it too late to apply now?
  4. I will be turning 19 years of age before April 1, 2010. Do I qualify for any GST/HST credit payments based on the 2008 income tax return?
  5. How do I get the credit after a separation?
  6. How do I get the GST/HST credit for my child?

1. Are you eligible for the credit? 您是否有资格得到退税

You are eligible for this credit if, at the beginning of the month in which we make a payment, you are resident in Canada for income tax purposes, and at least one of the following applies. You:

  • 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.

如果你在我们支付退税的当月开始是税务居民,并满足下列条件之一,您就有资格申请退税:

      1,年满19岁;

      2,有(或原来有)一个配偶或伴侣;或者

      3,是(或原来是)一个家长并(或者原来)和您的孩子一起居住。

If you will turn 19 before April 1, 2010, you can apply for this credit on your 2008 tax return. For more information, see "Will you turn 19 before April 1, 2010?".

If you are a new resident of Canada and you want to apply for the GST/HST credit, complete Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, for the year that you became a resident of Canada. Also, see Pamphlet T4055, Newcomers to Canada. To get the form and the pamphlet, visit our Forms and publications page or call 1-800-959-2221.

2. How do I apply for the GST/HST credit?

To receive the GST/HST credit, you have to apply for it, even if you received it last year. To apply, you have to file an income tax and benefit return for 2008, even if you have no income to report.

On page 1 of your return, check the "Yes" box in the GST/HST credit application area and enter your marital status in the Identification 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. Without this information, your application may be delayed.  Only one of you can apply for the credit. No matter which one of you applies, the credit will be the same.

3. What if I didn't apply for the GST/HST credit when I filed my 2008 income tax return? Is it too late to apply now?

No. You can simply complete and send Form T1-ADJ, T1 Adjustment Request, or write a letter, to your tax centre stating you would like to apply for the GST/HST credit. Please include your social insurance number and, if applicable, your spouse's or common-law partner's social insurance number and net income, even if it is zero. You can also call the Individual income tax enquiries line to ask for an adjustment to your income tax return. You will receive a Notice of Reassessment in about eight weeks. Soon after, you will receive separately a GST/HST credit notice of determination and payment (if applicable).

4. I will be turning 19 years of age before April 1, 2010. Do I qualify for any GST/HST credit payments based on the 2008 income tax return?

Yes. To receive the GST/HST credit, you have to be 19 years of age (unless you are a parent or married or living common law). You should apply for the credit on your 2008 return. That way, you can receive it starting with the first payment after the month of your 19th birthday. For example, if you turn 19 in July, August, or September 2009, you are eligible for the GST/HST credit starting in October 2009, as it is the first payment date after the month of your 19th birthday. Similarly, if you turn 19 in October, November, or December 2009, you will be eligible for the credit beginning in January 2010.

5. How do I get the credit after a separation?

You should advise us in writing of your separation. Either use Form RC65, Marital Status Change, or send a letter to your tax centre giving us your new status and the date of the change. Also tell us that you are now applying for the GST/HST credit. After we receive this information, you can start getting the credit for yourself.

Note: You are separated if you have been living apart from your spouse or common-law partner for 90 consecutive days or more because of a breakdown in your relationship, and you have not reconciled. Do not advise us of your separation until you have been separated for more than 90 consecutive days.

6. How do I get the GST/HST credit for my child?

Your child is already registered for the GST/HST credit if, at the time of the birth, you have provided your consent to use the Automated Benefits Application service on the provincial/territorial birth registration form or if you have applied for the Canada Child Tax Benefit (CCTB) for this child by completing Form RC66 or by applying online.

If you have not applied for the CCTB for your child, or if you have another child or a child starts to live with you, you need to register that child for the GST/HST credit by completing Form RC66, Canada Child Benefits Application or by using the Apply for child benefits online service on My Account.

Note: You cannot register a child who is in foster care.     


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