The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is one of Canada’s most important federal benefits for individuals and families with low to modest incomes. Designed to offset the cost of sales taxes, this tax-free payment is automatically issued to eligible Canadians who file their income tax returns on time.
With the October 2025 GST/HST credit payment approaching, many households are asking how much they will receive, who qualifies, and what the income thresholds are. Below is a full breakdown of the program for the 2025–2026 benefit year.
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What Is the GST/HST Credit?
The GST/HST credit is a quarterly, tax-free benefit intended to ease the financial burden of sales taxes for Canadians with lower or modest household incomes. The program helps make everyday necessities more affordable and provides relief at a time when the cost of living continues to rise.
Payments are issued four times per year: January, April, July, and October.
The amount a person or family receives depends on:
- Family net income (from the prior year’s tax return)
- Marital status (single, married, or common-law)
- The number of children under 19 registered for the credit
October 2025 GST/HST Payment Date
For this quarter, the GST/HST credit will be issued on October 3, 2025.
- Canadians signed up for direct deposit will receive the payment automatically in their bank account on that date.
- Those who receive paper cheques may need to wait several additional business days for delivery, depending on Canada Post timelines.
GST/HST Credit Amounts for 2025–2026
For the benefit year covering July 2025 to June 2026, the maximum annual GST/HST credit amounts are:
- $533 for single individuals
- $689 for married or common-law couples (combined, not per person)
- $184 per child under 19 years old
These payments are indexed to inflation, meaning they increase slightly each year to reflect rising living costs. This ensures that the purchasing power of the credit is not eroded by inflation.
Who Is Eligible for the GST/HST Credit?
To qualify for the GST/HST credit, you must meet all of the following conditions:
- Age requirement:
- Be at least 19 years old, or
- If under 19, you must have a spouse/common-law partner or be a parent living with your child.
- Residency:
- Be a resident of Canada for income tax purposes.
- Tax filing:
- Have filed your income tax return, even if you had no income for the year.
Eligibility is automatically assessed by the CRA based on your 2024 income tax return. There is no need for most Canadians to apply separately. However, newcomers to Canada must apply using Form RC151 to begin receiving the credit.
Income Limits for 2025
The GST/HST credit is income-tested, meaning it begins to phase out once your adjusted family net income exceeds certain thresholds.
- Single individuals: The reduction begins when income is over approximately $42,000.
- Couples and families with children: The threshold is higher, depending on the number of children in the household.
The CRA calculates the reduction using your family’s 2024 tax return income. The benefit decreases gradually until it is reduced to zero for higher-income households.
How the Payments Are Issued
The CRA issues the GST/HST credit in one of two ways:
- Direct deposit: The fastest and most reliable method, with payments arriving instantly in your bank account.
- Paper cheque: Still available, but can take longer due to mailing times.
Special rule: If your annual credit entitlement is less than $50, the CRA pays it as a lump sum in July instead of splitting it into four quarterly payments.
Why the GST/HST Credit Matters
In 2025, affordability continues to be one of the biggest challenges facing Canadian households. From groceries to rent, transportation, and utilities, everyday costs are rising. The GST/HST credit provides valuable relief to millions of Canadians, especially when combined with other government supports such as:
- The Canada Child Benefit (CCB) for families with children
- Old Age Security (OAS) for seniors
- Provincial and territorial programs, such as the Ontario Trillium Benefit (OTB)
While the amounts may appear modest, they provide much-needed cash flow for families and individuals facing higher living costs.
Key Takeaways
- The next GST/HST credit payment date is October 3, 2025.
- Maximum annual amounts are $533 for singles, $689 for couples, and $184 per child under 19.
- Eligibility is determined automatically by the CRA, based on 2024 tax return income.
- Income thresholds start at around $42,000 for single individuals and are higher for families with children.
- Direct deposit ensures the fastest payment, while cheques may take longer.
As affordability pressures remain a concern in 2025, the GST/HST credit continues to be a critical program, ensuring that Canadians with lower and modest incomes receive meaningful support.