2014 T1 General not displaying the Goods and services tax/harmonized sales taxes credit application
CRA changed this option effective 2014. As per CRA, the taxpayer no longer have to apply for the goods and services tax/harmonized sales tax (GST/HST) credit. When the the return is filed, Canada Revenue Agency (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 (in the couple) receives it.