落地税.pdfVIP

GST/HST Credit Application for Individuals Who Become Residents of Canada Is this form for you? Do you have a spouse or common-law partner? Use this form to apply for the goods and services You can get the GST/HST credit for your spouse or tax/harmonized sales tax (GST/HST) credit in the year common-law partner as long as he or she is also a resident you become a resident of Canada. of Canada, for income tax purposes, at the beginning of the month in which a payment is scheduled. Complete the section What is the GST/HST credit? Information about your spouse or common-law partner The GST is a tax that you pay on most goods and services on the first page of the application form. sold or provided in Canada. In some provinces, the GST If you have a spouse or common-law partner, only one of has been blended with the provincial sales tax and is you can get the GST/HST credit. The payment is issued at the called the harmonized sales tax (HST). beginning of the month in which we make a payment following The GST/HST credit is a tax-free quarterly payment that the date you became residents of Canada. No matter which helps individuals and families with low and modest incomes one of you applies, the credit will be the same. offset all or part of the GST or HST that they pay. Spouse Are you eligible for the credit? This applies only to a person to whom you are legally married. You must be a resident of Canada, for income tax