The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a tax-free quarterly payment designed to assist low- and modest-income individuals and families in offsetting the GST or HST they pay. Administered by the Canada Revenue Agency (CRA), this credit is automatically considered when you file your taxes. For the 2025–2026 benefit year, the CRA has outlined specific payment dates, income thresholds, and maximum credit amounts.
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Payment Dates for 2025–2026
The GST/HST credit payments for the 2025–2026 benefit year are scheduled as follows:
- July 4, 2025
- October 3, 2025
- January 3, 2026
- April 3, 2026
If the 3rd falls on a weekend or federal holiday, payments will be made on the preceding business day.
Maximum Credit Amounts
For the 2025–2026 benefit year, the maximum GST/HST credit amounts are:
- Single individuals: Up to $533
- Married or common-law couples: Up to $698
- Each eligible child under 19 years of age: Up to $184
These amounts are based on the 2024 tax year and are subject to adjustments based on family net income and the number of eligible children.
Income Limits for Maximum Credit
To qualify for the maximum GST/HST credit, your adjusted family net income must be below certain thresholds:
- Single individuals: Adjusted family net income must be below $11,337.
- Married or common-law couples: Adjusted family net income must be below $45,521.
Exceeding these income limits will result in a reduced credit amount or ineligibility for the credit.
Eligibility Criteria
To be eligible for the GST/HST credit, you must:
- Be at least 19 years old, or have a spouse or common-law partner, or be a parent who lives with your child.
- Be a resident of Canada for tax purposes.
- Have filed a 2024 tax return, even if you have no income.
- Meet the income and family status requirements as outlined above.
How the Credit Is Calculated
The CRA calculates the GST/HST credit based on:
- Your marital status.
- The number of eligible children you have.
- Your adjusted family net income for the 2024 tax year.
The credit is designed to offset the cost of GST/HST paid on goods and services.
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How to Apply
To apply for the GST/HST credit:
- File your 2024 tax return: Even if you have no income, filing is necessary to determine eligibility.
- Provide accurate information: Ensure all personal and financial details are correct to avoid delays.
- Register for direct deposit: This ensures timely and secure payments.
Recalculation of Credit
The CRA may recalculate your GST/HST credit if there are changes in:
- Your marital status.
- The number of eligible children in your care.
- Your adjusted family net income.
In such cases, the CRA will send you a GST/HST credit notice of redetermination showing the revised annual credit amount.