Why has the GST/HST credit application been removed from the T1 General?

The CRA changed this option effective 2014. As per the CRA, the taxpayer no longer needs to apply for the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit. When the the return is filed, the CRA will determine the eligibility and will advise those who are eligible to receive the credit.

If the taxpayer has a spouse or common-law partner, only one of them can receive the credit, with the credit being paid to the person whose return is assessed first. The amount will be the same, regardless of who within the couple receives it.