Dictionary, Census of Population, 2021
Goods and services tax (GST) credit and harmonized sales tax (HST) credit

Definition

Goods and services tax (GST) credit and harmonized sales tax (HST) credit received during the reference period. The GST/HST credit is a series of tax‑free payments that help individuals and families with low or modest incomes offset all or part of the GST or HST that they pay.

For the 2021 Census, this included the one‑time GST enhancement payment issued in April 2020 to provide income support due to the COVID‑19 pandemic. With this GST COVID‑19 enhancement payment, the maximum annual amount of GST credits was doubled for the 2019/2020 benefit year.

For the 2021 Census, the reference period for income data is the calendar year 2020, unless otherwise specified.

Statistical unit(s)

• Census family
• Economic family
• Person
• Private household

Classification(s)

• Not applicable

Reported in

2021 and 2016 (100% data).

Reported for

Population aged 15 years and over in private households

Question number(s)

Variable derived based on administrative tax and benefit records received from the Canada Revenue Agency.

Responses

Positive dollar value or nil

Remarks

See 'Remarks' under total income.

This variable is a component of other government transfers. See also income sources.

For more information, please refer to Appendix 2.4 Components of income in 2020.

For additional information about COVID‑19 benefits, data collection method, coverage, reference period, concepts, data quality and intercensal comparability of the income data, refer to the Income Reference Guide, Census of Population, 2021.