The GST/HST credit is a valuable, tax-free quarterly payment issued by the Canada Revenue Agency (CRA) to help Canadians with low or moderate incomes offset the cost of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). This financial support plays an essential role in ensuring greater equity and affordability for households across the country.
As of April 2025, Canadians who have filed their 2023 tax returns may automatically be eligible for this benefit. This guide outlines the eligibility requirements, payment amounts, and schedule, helping you understand what you could receive and when.
What is the GST/HST Credit?
The GST/HST credit is designed to reduce the burden of indirect taxation on essential goods and services for qualifying Canadians. It serves as an income-tested benefit that not only helps individuals and families handle the cumulative costs of sales taxes but also contributes to improved financial stability.
In some provinces and territories, the credit amount may include additional benefits funded by local governments, depending on where the recipient resides.
Who is Eligible for the GST/HST Credit in 2025?
To receive the GST/HST credit in 2025, individuals must meet several specific criteria:
- Residency Status: You must be a Canadian resident for income tax purposes. You must also be living in Canada both in the month prior to and the month in which the CRA issues the payment.
- Age Requirement: You must be at least 19 years of age. If under 19, you may still qualify if:
- You are or were married or in a common-law relationship
- You are or were a parent and live(d) with your child
- Income Threshold: The adjusted family net income for the base year 2023 must not exceed $70,000 to be eligible for maximum or partial benefits.
- Tax Filing: Filing your 2023 income tax return is mandatory, even if you earned no income. Your eligibility is automatically assessed based on this return.
How Much Can You Receive?
The amount of the GST/HST credit you can receive in 2025 depends on several factors:
- Your adjusted family net income (based on line 23600 of your tax return)
- Your marital status
- The number of dependent children under age 19 registered with the CRA for the Canada Child Benefit and GST/HST credit
The maximum annual credit amounts for the 2024–2025 benefit year are as follows:
| Recipient Category | Maximum Annual Credit |
|---|---|
| Single individual | $496 |
| Married/Common-law partner | $650 |
| Per child under 19 | $260 |
As the GST/HST credit is paid quarterly, a single individual eligible for the full amount will receive $124 every three months.
2025 Payment Schedule
The GST/HST credit is distributed four times per year. Below are the official CRA payment dates for 2025:
| Month | Payment Date |
| January | January 3, 2025 |
| April | April 4, 2025 |
| July | July 4, 2025 |
| October | October 3, 2025 |
If your total GST/HST credit for the year is less than $200, you may receive it as a single lump-sum payment in July.
How to Apply for the GST/HST Credit
For most Canadians, no separate application is necessary. If you are a citizen or permanent resident and have filed your 2023 income tax return, your eligibility for the credit is automatically assessed.
However, if you are new to Canada, you must complete specific forms:
- Without children: Submit Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada).
- With children: Submit Form RC66 (Canada Child Benefits Application), which covers the GST/HST credit along with other family-related benefits.
Ensure that your forms are submitted to your local tax services office promptly to avoid delays in receiving payments.
Conclusion
The GST/HST credit remains a critical support for Canadian households navigating inflation and rising living costs. By understanding eligibility rules and staying on top of tax filings, individuals and families can ensure they receive the maximum benefit available. While the payment amounts may not seem substantial, they provide consistent, tax-free relief that can make a real difference over time.
FAQs
What is the GST/HST credit?
It is a tax-free quarterly payment that helps individuals and families with modest incomes cover the cost of GST or HST paid on purchases.
Do I need to apply for the GST/HST credit?
No. If you are a resident and file your taxes, you will be automatically considered for eligibility. New residents must apply using CRA forms.
What is the maximum credit amount I can receive?
For 2025, the maximum annual amount is $496 for singles, $650 for couples, and $260 for each dependent child under 19.
I didn’t earn income in 2023. Can I still qualify?
Yes. You must file a tax return even with zero income to be assessed for the credit.
When are GST/HST payments made in 2025?
Payments will be issued on January 3, April 4, July 4, and October 3, 2025.
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