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主要探亲的不是resident of Canada !
. Are you eligible for the credit?
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You are eligible for this credit if, at the beginning of the month in which we make a payment, you are resident in Canada for income tax purposes, and at least one of the following applies. You:7 `# x& E8 B) S! s
: R5 Q5 y- P1 b. ^& O6 [are 19 years of age or older; 9 B! O7 a' @7 n. i8 Q* o
have (or previously had) a spouse or common-law partner; or ( w2 _5 h y( R9 L; d
are (or previously were) a parent and live (or previously lived) with your child. 8 `$ X" G; O+ G' O" a- l% w
If you will turn 19 before April 1, 2009, you can apply for this credit on your 2007 tax return. For more information, see "Will you turn 19 before April 1, 2009?".) b$ Y% Q8 T8 L$ a% a
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If you are a new resident of Canada and you want to apply for the GST/HST credit, complete Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, for the year that you became a resident of Canada. Also, see Pamphlet T4055, Newcomers to Canada. To get the form and the pamphlet, visit our Forms and publications page or call 1-800-959-2221. |
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