# Canadian tax refund and GST/HST Credit refund



## FrustratedMajor (Apr 6, 2017)

Should a Canadian tax refund and Canadian GST/HST credit/refund (paid quarterly) from last year be included as income on this year's US tax return this year for a US permanent resident? 

Really appreciate all the help given!


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## Bevdeforges (Nov 16, 2007)

If the tax refund was used on your US returns previously as either a deduction or as a foreign tax credit, then yes, it should be included as "income" in 2016. The GST/HST as I understand it is the national sales tax/VAT type tax. Unless you used the original payment as a deduction on a prior US return, that is not considered income for US tax purposes.
Cheers,
Bev


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## FrustratedMajor (Apr 6, 2017)

I'm sorry for the tardy reply. Thank you! The refund was not used on any previous US returns as a deduction nor as a foreign tax credit in any way, shape, or form, so it shouldn't count towards anything as such. 

You're replies are very helpful, Bev. Thanks for being such an excellent help to people here!


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