The Canada Revenue Agency issues goods and services tax credits on July 5, October 5, January 5 and April 5 of each tax year. The GST rebate payment is either by cheque or direct deposit.
The GST credits are issued to offset the GST paid by certain residents of Canada. When you file your income tax return, the CRA determines whether you’re eligible for GST credits based on your income. You also need to be at least 19 years old to be eligible.
If you’re a new resident of Canada, you can download and complete Form RC151 from the CRA website to apply for GST credit for the year when you became a resident.