What is the GST/HST tax?

As an international student, you may be able to receive approximately $60 every four months from the Canadian Government.

In Canada most items you buy have two taxes:

1. Federal Government Sales Tax - GST
2. Provincial Government Sales Tax – PST

In New Brunswick the taxes are combined and called a Harmonized Sales Tax (HST). GST+PST=HST

The Harmonized Sales Tax rate in New Brunswick is 13%.

Example: new shoes = $30 + HST 13% (3.90) =$33.90

What is the GST/HST Credit?

The GST/HST credit is a rebate (cash back) that helps individuals and families with low incomes by giving them back a small portion of the sales tax that they have paid.

This rebate is not based on how much you spend; it is based on how much money you earn.

Who is eligible for the GST/HST Credit?

• International students studying in Canada.
• Must be age 19 or older (before April 1 in the year after you became a resident of Canada)
  • Example:  Arrived in Canada to study on September 1, 2012 and will be 19 by one of the following dates:
    • March 30, 2013– qualify 
    • April 2, 2013 - do not qualify.

How do I apply for the GST/HST Credit?

If you have a Social Insurance Number (SIN):

Step 1:   Complete the application FORM RC 151

Step 2:   Mail the completed application with a copy of your study permit to:

St. John's Tax Centre
PO Box 12071 STN A,
St. John's Newfoundland
A1B 3Z1

If you do not have a Social Insurance Number (SIN):

Step 1:  Complete an application for an Individual Tax Number, Form T1261

Step 2:  Complete the application Form RC 151

Step 3:    Mail FORM T1261, FORM RC 151 with a copy of your study permit, and other required documents to:

International Tax Services Office 
Returns Processing Division
2204 Walkley Road, 
Ottawa Ontario, K1A 1A8

Important Information:

To continue receiving the GST/HST credit each year, you must complete a Personal Income Tax Return every year in March!

Contact the International Student Advisor's Office for advice on filing your tax return.