In 2025, the Canadian government continues its commitment to supporting low- and middle-income Canadians through the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credit.
This quarterly, tax-free payment aims to offset the GST/HST paid on everyday purchases, providing financial relief to eligible individuals and families.
Overview of the GST/HST Credit
The GST/HST credit is designed to assist Canadians with lower incomes by reimbursing a portion of the GST/HST they pay.
Administered by the Canada Revenue Agency (CRA), this credit is automatically calculated based on the information provided in your tax return, eliminating the need for a separate application.
Who Qualifies for the 2025 GST/HST Credit?
To be eligible for the GST/HST credit in 2025, individuals must meet the following criteria:
- Residency: Must be a resident of Canada for tax purposes.
- Age: Must be at least 19 years old before the month of the payment. Exceptions apply if under 19 and either have a spouse or common-law partner, or are a parent living with your child.
- Income: Adjusted family net income must be within the thresholds established by the CRA, based on the previous year’s tax return.
- Tax Filing: Must file a tax return for the base year, even if there is no income to report. The CRA uses this information to determine eligibility and calculate the credit amount.
GST/HST Credit Payment Amounts for 2025
The amount of the GST/HST credit varies depending on several factors, including marital status, number of children, and adjusted family net income.
Below is a breakdown of the maximum annual credit amounts for the period of July 2024 to June 2025:
| Household Type | Maximum Annual Benefit |
|---|---|
| Single Individual | Up to $519 |
| Married/Common-Law Couple | Up to $680 |
| Each Child Under 19 | Up to $179 per child |
As income increases, the credit amount gradually decreases. The CRA determines the exact amount based on the information provided in your tax return.
Payment Schedule for 2025 GST/HST Credit
The GST/HST credit is paid quarterly. For the period from July 2024 to June 2025, the payment dates are as follows:
- July 4, 2024
- October 3, 2024
- January 3, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
If a payment date falls on a weekend or holiday, the payment is issued on the last business day before the scheduled date.
Ensuring Receipt of the GST/HST Credit
To ensure timely receipt of the GST/HST credit, consider the following steps:
- File Tax Returns Promptly: Submit your 2024 tax return by April 30, 2025, even if you had no income.
- Update Personal Information: Notify the CRA of any changes in address, marital status, or banking details.
- Register for Direct Deposit: Enroll in direct deposit through the CRA’s My Account service for faster payments.
Examples of GST/HST Credit Payments
Example 1: Single Individual
- Profile: Alex, a single individual earning $30,000 annually.
- Calculation: Base Credit: $519. With an income below the phase-out threshold, Alex qualifies for the full amount.
- Quarterly Payment: $129.75.
Example 2: Married Couple with One Child
- Profile: Jordan and Taylor, a married couple with one child, earning a combined $50,000.
- Calculation: Base Credit for Couple: $680. Child’s Credit: $179. Total Annual Credit: $859.L
- Quarterly Payment: $214.75.
By understanding the eligibility criteria, payment schedules, and amounts associated with the GST/HST credit, individuals and families can better plan their finances and ensure they receive the benefits to which they are entitled.
FAQs
How often are GST/HST credit payments made?
Payments are issued quarterly, typically in January, April, July, and October.
Do I need to apply separately for the GST/HST credit?
No, the credit is automatically determined based on the information in your tax return.
What should I do if my income or family situation changes during the year?
Update your personal information with the CRA to ensure your credit amount is adjusted accordingly.