GST/HST Rebate Canada Guide 2025

The GST/HST credit pays up to $519/year for singles, $680 for couples — tax-free. File your return to get it automatically.

What Is the GST/HST Credit?

The GST/HST credit is a quarterly, tax-free payment from the federal government to help low-to-moderate income Canadians offset the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) they pay. It is separate from provincial programs and is administered by the CRA based on your annual tax return.

2024–25 GST/HST Credit Amounts

Situation	Annual Amount	Per Quarter
Single individual	Up to $519	Up to $129.75
Married/common-law couple	Up to $680	Up to $170
Each child under 19	Up to $179	Up to $44.75

These amounts phase out as income rises. The credit begins to reduce above approximately $40,000–$45,000 net family income and phases out completely at higher incomes (varies by family size).

GST/HST Credit Payment Dates 2025

Payment	Date
Q1 2025	January 3, 2025
Q2 2025	April 4, 2025
Q3 2025	July 4, 2025
Q4 2025	October 3, 2025

Who Is Eligible?

You may be eligible if you meet all of the following conditions:

• You are a Canadian resident for income tax purposes
• You are 19 years of age or older (or have a spouse/common-law partner, or are a parent)
• Your net family income is below the phase-out threshold
• You file an annual income tax return

New residents to Canada can apply using Form RC151 to receive the credit before filing their first tax return.

How to Apply — Just File Your Return

You do not need to separately apply for the GST/HST credit. The CRA automatically determines your eligibility and calculates your payment amount each year when you file your income tax return. If you have never filed a return, file one even if you had no income — you may be entitled to retroactive payments for up to 10 years.

How to Check Your GST/HST Credit Amount

You can view your GST/HST credit entitlement and payment history through:

• CRA My Account at canada.ca
• MyCRA mobile app
• Your Notice of Determination mailed by the CRA

GST/HST New Housing Rebate (Different Program)

The GST/HST New Housing Rebate is a separate program that allows buyers of new or substantially renovated homes to recover part of the GST or HST paid on the purchase. The federal rebate returns 36% of the 5% GST on homes under $350,000 (rebate decreasing to zero at $450,000). Many provinces offer an additional provincial HST new housing rebate. This rebate is claimed on Form GST190 through the CRA.

Ontario Sales Tax Credit (OSTC) and Trillium Benefit

Ontario residents receive additional support through the Ontario Trillium Benefit (OTB), which combines the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit, and Northern Ontario Energy Credit into one monthly payment. The OTB is determined from your Ontario provincial tax return and paid monthly from July to June. Maximum amounts vary based on age, income, rent/property taxes paid, and location.