Site Menu
Current Students

GST‑HST Tax Credit

Government Sales Tax (GST) and Harmonized Sales Tax (HST)


When purchasing goods or services in Canada you are often charged an additional amount on top of the cost of the items you are purchasing. This additional charge is GST/HST (sales tax). In Nova Scotia, the HST is 15%.

GST/HST Credit

The GST/HST Credit is used to help individuals and families with low incomes offset all or part of the GST or HST that they pay. Full-time degree-seeking international students are eligible to receive the credit.

When to apply for GST/HST credit

If you are over 19 years of age, you are eligible immediately upon arrival to Canada.  Students are strongly encouraged to apply within their first month of study.

GST/HST credit payments are issued in January, April, July, and October.

Note: In order to keep receiving GST/HST payments, you are required to do a tax return for each year you are in Canada.

For more information about GST/HST credit including calculations, payment dates and payment amounts visit the Canadian Revenue Agency website.  

How to apply for GST/HST credit

Step 1: Apply for a Social Insurance Number (SIN)

Step 2: Complete a Determination of Residency Form

Step 3: Complete the GST/HST credit application form

Step 4: Write a letter explaining your world income

Step 5: Mail the Determination of Residency confirmation, the GST/HST application and world income letter

Search Dal.ca