What Is the GST/HST Credit?
The GST/HST credit is a tax-free quarterly payment made by the Canada Revenue Agency (CRA) to help individuals and families with low to moderate income offset the GST or HST they pay on everyday purchases. It's automatically calculated when you file your income tax return.
GST/HST Credit Payment Dates 2025
Payments are issued quarterly — four times per year on the 5th of the following months:
Payment amounts are based on your previous year's income tax return. The July 2025 payment is based on your 2024 tax return (filed April 2025).
2025 GST/HST Credit Amounts
| Situation | Maximum Annual Credit | Per Quarter |
|---|---|---|
| Single individual | $519 | $129.75 |
| Married/common-law couple | $680 | $170.00 |
| Per child under 19 | $179 | $44.75 |
| Single parent (extra supplement) | +$179 | +$44.75 |
Maximum amounts are for the benefit year July 2025 – June 2026, based on 2024 net income. The credit phases out at higher incomes. Use the CRA's "My Account" or the Benefits Finder to check your specific amount.
Income Thresholds for GST/HST Credit 2025
- Single individual: Full credit if income under ~$54,704; credit reduces above this, eliminated around $77,000
- Married couple (no children): Full credit if combined income under ~$57,288; eliminated around ~$85,000
- Married couple with 2 children: Full credit if combined income under ~$57,288; eliminated around ~$110,000
How to Apply — Especially for Newcomers
Filing your tax return is your application. The CRA automatically determines if you're eligible for the GST/HST credit when you file your annual income tax return (T1). You don't need a separate application if you've filed a return.
For newcomers who have just arrived: File a tax return even if you had no Canadian income in your first year. This activates your eligibility for the GST credit and other benefits (Canada Child Benefit, etc.).
Other Benefits That Come With Filing
Filing your tax return (even with no income) unlocks additional federal and provincial benefits:
- Canada Child Benefit (CCB) — Up to $7,787/year per child under 6 (income-tested)
- Ontario Trillium Benefit — Up to $1,421/year for energy costs, property tax, and Northern Ontario energy credit
- Canada Carbon Rebate (Climate Action Incentive) — Quarterly payments in eligible provinces
- Alberta Carbon Rebate — Quarterly payments of $225–$450+ depending on family size
- RRSP contribution room — Accumulates from the first year you file