GST/HST Credit
The GST/HST credit is a tax-free quarterly payment from the CRA designed to help individuals and families with low and modest incomes offset the GST/HST they pay on everyday purchases. You don't need to apply separately — the CRA automatically determines eligibility when you file your T1 tax return.
For 2024-25, the maximum annual GST/HST credit is $519 for a single person ($680 if married or common-law), plus $179 per child under 19. The credit begins to phase out when adjusted family net income exceeds approximately $44,000 for a single person. Payments are issued in July, October, January, and April.
To receive the credit, you must file a T1 return each year — even if you have no income to report. This is one of several reasons low-income Canadians should always file: it ensures eligibility for the GST/HST credit, the Canada Child Benefit, the Canada Workers Benefit, and provincial credits.
Related Terms
GST (Goods and Services Tax)
The GST is a 5% federal value-added tax applied to most goods and services sold in Canada.
HST (Harmonized Sales Tax)
HST combines the 5% federal GST with a provincial portion into a single harmonized tax, simplifying compliance for businesses operating in multiple provinces.
CCB (Canada Child Benefit)
The Canada Child Benefit (CCB) is a tax-free monthly payment from the CRA to eligible families to help with the cost of raising children under 18.
CRA (Canada Revenue Agency)
The Canada Revenue Agency (CRA) is the federal body responsible for administering Canada's tax laws, collecting income taxes and GST/HST, and delivering benefit programs such as the Canada Child Benefit (CCB) and the GST/HST credit.