Are you a low- or modest-income Canadian, 19 years of age or over on December 31 of the previous year, a parent, married or living common law? You may be eligible to appy for a Goods and Services/Harmonized Sales Tax (GST/HST) credit. The GST/HST credit payments are issued by Revenue Canada four times a year. The payments are based on family situation and income. To appy for the GST/HST credit, you have to file an income tax return each year and complete the GST/HST credit area on page 1 of the return. To find out more about the GST/HST credit, call your nearest Tax Services Office listed under REvenue Canada in the Goverment of Canada section of the telephone book.