GST/HST Credits - quarterly payments

I've already left Canada but I still received money from the CRA

Answer in short: This is related to your previous year's tax return, not the current.

You filed a tax return in Canada as a resident for tax purposes last year? After you left Canada, did you receive extra payments (in addition to your tax refund) every quarter? If you still receive money from the CRA after you left, you forgot to do one step:

After returning home, you had to call the CRA and tell them the departure date and the new address so that they don’t automatically send you extra cheques that you have to pay back later anyway.

Because the CRA didn’t know you left, they continued paying you quarterly benefits. One of the many benefits is the GST/HST credit. 

A brief overview of the GST/HST credit:

  • The GST credit is a tax-free payment for low-income earners.
  • It is granted when you submit the tax return as a “resident for income tax purposes”.
  • You don’t have to apply for it separately.
  • The calculation of the GST credit is based on the total world income for the previous year.
  • The first payment always starts in July.
  • The GST credit is paid quarterly. (July, October, January, April)

You are only eligible for the GST credit as long as you are in Canada. 

After you leave Canada, your eligibility ends. 

Example:

If you filed your tax return for the 2023 tax year, the four payments then were (or will be coming):

  • July 2024
  • October 2024
  • January 2025
  • April 2025

Why do I have to pay back the benefits?

As mentioned above, the benefits are only available as long as you are in Canada.

Since you left Canada during the tax year, you are no longer eligible for the benefits after your departure. When you file the tax return for the year you left Canada, you must report the departure date. Then the tax authority will automatically determine what amount you have to pay back and send you a repayment request letter. Wait for this letter first. 

Here is the clarification for the tax year:

  • Left Canada between January – June ==> no benefits
  • Left Canada between July – September ==> you are only eligible for the payment July
  • Left Canada between October – December ==> you are only eligible for the payments July + October

I received cheques, but I haven't cashed them yet, what do I do?

It is a pain to get the cheques cancelled. Therefore, my recommendation is to cash the cheques anyway, because the amount could include months that you are eligible for.

If you then submit a tax return for the year of your departure from Canada, the tax authority will automatically calculate the amount of the benefits. Depending on when you left, you have to pay back all or only a part of it.

You will then receive a letter (notice) with the exact statement of these benefits and the request to pay the amounts back. Very often, the tax authority offsets the outstanding amounts against the tax refund. This means your tax refund will be lower. 

I never got the checks because I didn't change the address in the CRA Account

In the system of the CRA, these cheques are considered to have been “paid out“,

  • It doesn’t matter whether you cash them or not
  • It doesn’t matter if they went to a wrong or old address.

These will not disappear from the system. You have to actively take care of it. You have to call the CRA and ask them to cancel the checks.

Option 1: If you have access to the online CRA account, find out if you have uncashed cheques

To find uncashed cheques in your online CRA account, select “Uncashed cheques” on the My Account “Overview” page or the “Accounts and payments” page

Option 2: If you do not have access to the online CRA account, you have to call to find out if you have uncashed cheques

Then follow the instructions from the CRA what to do to get them cancelled. 

Call from inside Canada: 1-800-387-1193 (toll free)

Call from outside Canada: 1-613-940-8495 

Monday through Friday from 9 a.m. to 5 p.m. Eastern Time.

Try a calling app so you can make calls from Wi-Fi. For example Skype. 

When you call, you have to identify yourself. Have the following ready:

  • SIN
  • Address you provided on your last tax return
  • PDF of your tax return (they will ask for the amount “in line 10100 or 15000 of your tax return”)

I have to repay the benefits, what options do I have?

If you still have a Canadian bank account, here is the instruction how to pay the amount owing. 

  • Log into your Canadian bank account. 
  • In the online banking you first have to add the CRA as a payee.
  • Search the option “GST/HST credit repayment”
  • Your 9-digit social insurance number is your Account Number

If you no longer have a Canadian account, there is a third party recommended by the CRA where you can pay by credit card. However, a small fee will apply for using this service. If you are no longer in Canada and don’t have a Canadian bank account, this option is the only one. 

PaySimply is recommended by the CRA and these are the steps to click. 

On the website, select “Canada Revenue Agency“

More Canada Taxback FAQ