Sales taxes like the GST and HST mean low-income Canadians have to spend more of their hard-earned money on everyday items like food and clothing.
To help with this burden, the GST/HST Credit is a government benefit that provides quarterly payments to give tax relief to eligible residents. But who can get this help, and how does it work? Let’s break it down further below.
What is the GST/HST Credit?
The GST/HST Credit is administered by the Canada Revenue Agency (CRA) and provides tax relief to low and modest-income individuals and families in Canada. It helps offset some or all of the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) paid on purchases of goods and services.
The purpose of the GST/HST Credit is to help ease the tax burden on Canadian residents, who tend to spend a larger portion of their income on basic necessities. By providing tax relief, the credit helps low-income Canadians afford the sales tax applied to everyday purchases.
Who Qualifies for the GST/HST Credit?
To receive the GST/HST Credit, you must meet the eligibility requirements set out by the CRA:
- You must be a resident of Canada for income tax purposes.
- You must be 19 years of age or older.
- You must be a parent who resides with your child or has a spouse or common-law partner.
Your adjusted family net income must be within a certain threshold. For the 2024 tax year, the income cut-offs are:
| Family Type | Max Income |
| Single, no children | $56,181 |
| Single parent, 1 child | $63,161 |
| Single parent, 2 children | $66,841 |
| Single parent, 3 children | $70,521 |
| Single parent, 4 children | $74,201 |
| Married/common law, no children | $59,481 |
| Married/common law, 1 child | $63,161 |
| Married/common law, 2 children | $66,841 |
| Married/common law, 3 children | $70,521 |
| Married/common law, 4 children | $74,201 |
Please note that new residents to Canada must submit an application form to qualify for the credit. Single applicants without children can complete Form RC151, while those with children need to fill out Form RC66.
How Much is the GST/HST Credit?
The amount of GST/HST Credit depends on your family net income level, marital status (single, married, common-law partner), and number of children under 19.
For the payment period from July 2025 to June 2026, the maximum annual GST/HST Credit is:
| Family Type | Max Annual Credit |
| Single adult | $533 |
| Couple | $698 |
| Each child under 19 | $184 |
The CRA calculates your personalized GST/HST Credit amount based on the net income reported on your previous year’s tax return. Those with lower incomes receive higher credits.
Notably, situations like changes in income, marital status, custody, or number of children can trigger a recalculation of your GST/HST credit.
When are GST/HST Payments Made?
Unlike other lump sum tax credits, the GST/HST Credit is paid as a quarterly benefit. Eligible recipients receive 4 payments over the course of the benefit year.
Here are the GST/HST Credit payment dates for the year 2025:
- January 3, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
The credit is paid by cheque or direct deposit, whichever option you select when filing your tax return. If you do not receive your payment within 10 business days of the scheduled date, contact the CRA to investigate the status. It’s also helpful to log in to your CRA MyAccount portal to view your personalized payment schedule.
Also note that if your total GST/HST Credit for the year is less than $50, you may receive it as a single lump sum payment in July.
How to Apply for the GST/HST Credit
One of the easiest aspects of the GST/HST Credit is that no formal application is required for most Canadians. The CRA will automatically determine your eligibility when you file your income tax return.
To receive the credit, simply complete four steps:
Step 1: File your income tax return every year by the deadline, even if you have no income to report. The CRA will use this information to evaluate your eligibility.
Step 2: Ensure your marital status, address, number of dependents, and income details are up to date and accurately reported. This information is used to calculate your credit.
Step 3: Choose to receive your tax refund and any benefits through direct deposit to your bank account for faster processing.
Step 4: Wait for the CRA to determine your eligibility and issue payments on the quarterly schedule. No further action is required on your part.
As mentioned, the only exception is for new residents of Canada, who need to fill out one of the following forms:
- Form RC151 if you do not have children
- Form RC66 if you have children under 19
These forms collect personal details so the CRA can confirm your eligibility. Please ensure that you submit proof of birth for all dependents listed.
You can also apply to receive GST/HST payments for eligible children through CRA’s MyAccount portal. Navigate to the “Apply for child benefits” section and provide details like the child’s name, birth date, gender, and your relationship.
If you’ve already applied for the Canada Child Benefit (CCB) before, there’s no need to apply again, as your child will automatically be registered for GST/HST Credit.
Provincial and Territorial GST/HST Credits
Along with the federal GST/HST Credit, some provinces and territories offer additional sales tax credits and benefits.
Provincial GST/HST programs provide supplementary income support based on residency and family income level. They are combined with the federal credit into a single payment, so separate applications are not required.
Here are some of the provincial and territorial tax credits or benefits:
| Credit | Maximum Annual Amount |
| BC Climate Action Tax Credit | Individuals: $504 Spouses: $252 Per child: $126 |
| New Brunswick HST Credit | Individual: $300 Spouse: $300 Per child: $100 |
| Nova Scotia Affordable Living Credit | Individual: $255 Married: $255 Per child: $60 |
| Ontario Sales Tax Credit | Up to $360 per adult/child |
| Yukon Carbon Price Rebate | Individuals: $310 Spouses: $310 Per child: $310 |
| Newfoundland and Labrador Income Supplement | Per adult: $520 Per spouse: $69 Per child: $231 |
| Newfoundland and Labrador Disability Amount | Per eligible adult: $231 |
| Newfoundland and Labrador Seniors’ Benefit | Up to $1,551 (income-tested) |
| Saskatchewan Low-Income Tax Credit | Per adult: $429 Per child: $169 (up to 2 children) |
| Prince Edward Island Sales Tax Credit | Per individual: $110 Per spouse or dependant: $55 Extra $55 for incomes over $30,000 |
Most combined GST/HST payments will be higher in participating provinces due to the additional provincial credits. The only exception is Ontario, which issues its sales tax credit separately from the federal credit.
Make sure your province of residency is up to date with the CRA so that applicable credits are accurately calculated and combined into your payments.
Reporting Changes to the CRA
It is important to keep your information up to date with the CRA, so your GST/HST Credit payments are calculated accurately.
Report any of the following changes as soon as possible:
- Marital status – Inform if you got married, entered/dissolved a common-law relationship, divorced, or were widowed. This may adjust credits for families.
- Income – Report any significant changes in family income compared to the previous tax return. This can impact the credit calculation.
- Address – Confirm that your current mailing address and province of residency are correct for proper payment delivery.
- Children – Update the CRA if you have a new baby, if children start/stop living with you, or if custody changes. Children under 19 have impact credits.
- Death – Provide the date of death for any individual receiving GST/HST Credit to stop future payments.
You can manage your account details through CRA’s MyAccount. It is also helpful to notify them if you become a new resident or are no longer considered a resident for tax purposes.
The CRA may adjust your payment amounts based on new information. You will receive a notice detailing any revisions to your annual GST/HST entitlement.
If you’re looking to explore more financial support programs and tax credits available in Canada, check out our guides on other key benefits, including:
The bottom line
While no one enjoys paying taxes, programs like the GST/HST Credit help balance the load for those with low incomes. Now that you know the eligibility criteria, how to apply, payment amounts and schedules, you can determine if you qualify for this tax relief. Even small amounts can make a difference when every dollar counts.
Don’t leave money on the table – file your taxes yearly, and make sure to sign up for a direct deposit for faster payments. With some research and proactive planning, the GST/HST Credit could help provide you and your family with financial breathing room when you need it most.
FAQs related to GST/HST Credit in Canada
What if my family income changes, will my credit change?
Yes, if your family net income decreases or increases substantially due to a change in job status or family composition, the CRA will recalculate and adjust your GST/HST credit amount accordingly.
Why are GST/HST payments tax-free?
The purpose of the credit is to offset sales taxes paid by low income Canadians. Making the payments non-taxable ensures recipients get the full intended benefit.
When should I notify the CRA about life changes affecting my credit eligibility?
You should inform the CRA as soon as possible about changes in income, marital status, children, or residence so they can recalculate your payment promptly and accurately.
Do I need to reapply for the GST/HST credit every year?
No, once you begin receiving the credit, the CRA will automatically renew your eligibility when you file your tax return each year.
Do I report GST/HST credit income on my taxes?
No, the GST/HST credit is not considered taxable income so you do not have to report credit amounts received on your tax return.
