To get the GST/HST credit, including any related provincial credits, you have to file a tax return for 2018, even if you have not received income in the year.If you are a newcomer to Canada and you want to get the GST/HST credit, send Form RC151, GST/HST credit application for individuals who become residents of Canada, for the year that you became a resident of Canada. For more information for newcomers to Canada, go to canada.ca/taxes-newcomers or see Pamphlet T4055, Newcomers to Canada.You have up to 3 years to ask for a retroactive payment. If you have not filed your 2016 and 2017 tax returns within the 3-year period, you can send us a request under the taxpayer relief provisions of the Income Tax Act. For more information, go to canada.ca/taxpayer-relief or see Information Circular IC07-1, Taxpayer Relief Provisions.For a deceased recipient, the GST/HST credit payments end the quarter following the date of the death. For more information, see “Has a GST/HST credit recipient died?” on page 11.