The GST/HST Credit is a tax-free quarterly payment from the federal government designed to offset the GST or HST that lower and modest-income Canadians pay on everyday purchases. You do not apply for it separately — your eligibility is determined automatically when you file your tax return. Here is how it works.
The CRA automatically determines your eligibility when you file your tax return. You do not need to apply separately. To receive the credit, you must be a Canadian resident, be at least 19 years old (or under 19 with a spouse, common-law partner, or child of your own), and have filed a tax return for the previous year.
The credit is income-tested and phases out at higher income levels. For 2025 benefit payments based on 2024 income, the full credit is available for individuals with net income below approximately $40,000. The credit phases out gradually as income rises and disappears entirely at approximately $55,000 for a single person (higher thresholds for families).
The credit is calculated based on your net family income, marital status, and the number of children under 19 who live with you. The 2025 annual amounts (paid quarterly from July 2025 to April 2026, based on 2024 income) are up to $519 for a single person, $680 for a couple, and an additional $179 for each child under 19.
These amounts are paid in four equal instalments in January, April, July, and October. Small annual amounts may be combined into a single payment.
Payments go directly to your bank account if you have direct deposit set up with the CRA. Otherwise you receive a cheque.
The most important thing you can do is file your tax return every year, even if you had no income. Many low-income Canadians who do not file miss out on the GST/HST Credit entirely. The CRA has no way to pay you if you have not filed. First-time filers should also make sure their marital status and family information is up to date in CRA My Account.
Your credit amount is recalculated each July based on your prior year's income. However, some life changes should be reported to the CRA promptly as they affect your payments immediately:
Report these changes through CRA My Account or by calling 1-800-387-1193.
Many provincial credits are delivered through the same payment as the GST/HST Credit. These include the Ontario Trillium Benefit, the BC Climate Action Tax Credit, the Prince Edward Island Sales Tax Credit, and others depending on your province. The combined payments can be significantly more than the federal GST/HST Credit alone for residents of provinces with robust provincial credits.
In 2023, the federal government issued a one-time Grocery Rebate to eligible GST/HST Credit recipients. This was a special top-up paid to the same recipients as the GST/HST Credit. Similar targeted relief payments have been used before and may appear again in future years.
If the CRA pays you GST/HST Credit for a period when you were not eligible (for example, if your income was higher than expected or your marital status changed), they may ask for repayment. Always keep your information current in CRA My Account to avoid receiving payments you will later need to repay.
A significant number of low-income Canadians who qualify for the GST/HST Credit never receive it because they do not file a return. If you know someone in this situation, encourage them to file. Free filing through CVITP volunteers or Wealthsimple Tax means there is no cost barrier. Even a zero-income return establishes eligibility and can unlock hundreds of dollars per year in benefits.
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