First of all, it has nothing to do with businesses. The goods and services tax (GST) credit is a cash payment to low- and modest-income people to help them offset the cost of paying GST on things they buy. The GST credit is normally paid in quarterly installments.

Effective July 1, 2007, the basic annual amounts are $237 per adult and $125 per child. There is also a supplement of up to $125 for single individuals, including single parents.