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Canada Revenue Agency
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GST/HST for Individuals

Information on GST/HST topics for individuals who are not in business.

Topics
The GST/HST credit
Information on the tax-free payments given to individuals and families.
New Housing Rebate How GST/HST works
Basic information on how the GST/HST works
What we mean by taxable,
zero-rated, or exempt supplies

GST/HST Rebates
You may qualify for certain types of GST/HST rebates.
Imports
How and when GST/HST applies to goods you bring into Canada
More topics for individuals
General information on income tax related topics

Glossary

Definitions for GST/HST