Administered by Government of Canada · Last verified: July 2026
Recover the full GST/HST you pay on business purchases and expenses. If you're GST-registered and spending money on your business, you're entitled to these credits every quarter.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityGST/HST Input Tax Credits (ITCs) is generally open to incorporated, self-employed, partnership businesses, in any province or territory. Confirm the full criteria on the official program page before applying.
The estimated value is 5% to 15% back on all business expenses. The actual amount depends on your eligible costs, the program's budget, and approval.
Unclaimed GST/HST input tax credits can generally be claimed within about four years by adjusting a past return. Confirm the eligible periods with your accountant.
1. Register for GST/HST if not already registered 2. Save all receipts showing GST/HST paid 3. File GST/HST returns on schedule 4. Claim ITCs on each return
Quarterly or annual filing deadline.
Up to $2,000 per apprentice per year
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