The Goods and Services Tax (GST)/Harmonized Sales Tax (HST) Credit is a tax-free quarterly payment from the Canadian government that helps low- and moderate-income Canadians offset the GST or HST they pay on goods and services.
For 2025, this credit continues to provide essential financial relief, particularly for seniors, families, and individuals with lower incomes. Understanding eligibility, payment amounts, and the schedule ensures that you receive the maximum benefit without delays.
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Purpose of the GST/HST Credit
The GST/HST Credit is designed to:
- Reduce the financial burden of sales taxes for eligible Canadians.
- Provide additional support to low- and modest-income families and seniors.
- Complement other federal support programs, such as the Canada Child Benefit (CCB) and Guaranteed Income Supplement (GIS), to improve household budgets.
The credit is non-taxable, meaning you do not have to include it in your income when filing taxes.
Eligibility for the GST/HST Credit in 2025
Eligibility is determined based on your income and family situation as reported in your 2024 tax return. To qualify, you must meet the following criteria:
1. Canadian Residency
- You must be a resident of Canada for tax purposes at the time of payment.
2. Filed Tax Return
- You must have filed your 2024 income tax return by the CRA deadline (April 30, 2025, or June 15 for self-employed individuals).
3. Income Thresholds
- The GST/HST Credit targets low- and moderate-income households.
- While exact 2025 income thresholds are finalized by CRA, approximate guidelines are:
- Single individuals: Annual income under roughly $50,000.
- Couples: Combined income under about $100,000.
4. Age and Family Status
- Adults 18 years and older may qualify.
- Families with children or dependents may receive higher amounts through family-based adjustments.
Eligible Canadians automatically qualify if they meet the criteria and file their tax return.
Payment Amounts for 2025
The 2025 GST/HST Credit is paid quarterly and adjusted based on income and family size:
- Maximum annual credit for a single adult: Approximately $467 per year.
- Maximum annual credit for a couple: Approximately $623 per year.
- Additional amounts for children under 19: Up to $155 per child, depending on household income.
The CRA calculates the exact payment based on your reported 2024 income and family composition.
Payment Schedule for 2025
GST/HST Credit payments are made four times a year. In 2025, the expected payment dates are:
- July 2025 – First quarterly payment for the 2025–26 benefit year.
- October 2025 – Second quarterly payment.
- January 2026 – Third quarterly payment.
- April 2026 – Fourth and final quarterly payment.
Payments are usually deposited directly into your bank account if you are registered for direct deposit. Otherwise, they may arrive via mailed cheque.
How to Ensure You Receive the GST/HST Credit
Even though the credit is mostly automatic, you can take steps to ensure timely delivery:
1. File Your Taxes on Time
- Filing your 2024 tax return is essential, even if you had no income, to confirm eligibility.
2. Sign Up for Direct Deposit
- Direct deposit is the fastest and safest method to receive payments from CRA.
3. Keep Your Personal Information Updated
- Update your banking details and mailing address in CRA My Account to avoid delays or returned payments.
Impact on Other Benefits
- The GST/HST Credit is tax-free and does not reduce eligibility for other programs like the Canada Child Benefit (CCB), OAS, or GIS.
- It complements other federal payments to provide a more comprehensive income support system for Canadians with lower incomes.
What to Do If You Don’t Receive the Payment
If your payment does not arrive as scheduled:
- Wait at least 10 business days after the expected deposit date.
- Check your status in CRA My Account.
- Contact the CRA Benefits Enquiries Line if the payment is still missing.
Key Takeaways
- The GST/HST Credit 2025 is a tax-free, quarterly payment designed to help low- and moderate-income Canadians offset sales taxes.
- Eligibility is determined based on 2024 income and tax filing, and payments are made automatically to qualifying recipients.
- Staying current with tax filings, direct deposit, and personal information ensures timely receipt of the credit.
For Canadians managing tight household budgets, the GST/HST Credit remains an important source of financial relief, supporting everyday expenses and helping offset the rising cost of living in 2025.