GST/HST Credit Amounts for 2025: Who Qualifies and How Much

The GST/HST credit is a quarterly, tax-free payment that helps lower and modest-income Canadians offset the goods and services tax (GST) or harmonized sales tax (HST) they pay on everyday purchases. The credit is income-tested and determined when you file your annual tax return.

What Is the GST/HST Credit?

The GST/HST credit is administered by the CRA and paid quarterly based on your family net income from the prior year’s T1 return. It is non-taxable and does not affect other benefits or credits.

The credit applies whether you live in a province with HST (Ontario, Nova Scotia, New Brunswick, PEI, Newfoundland) or one with GST + PST/QST. Everyone pays the federal GST component, and the credit is calculated on that basis.

2025-2026 GST/HST Credit Amounts

The credit year runs from July 2025 to June 2026, based on your 2024 tax return (filed in the spring of 2025). Amounts are indexed annually to inflation.

Family Situation	Annual Amount	Per Quarter
Single adult	$519	$129.75
Married / common-law couple	$680	$170.00
Per child under 19	$179	$44.75

Example — Single parent with two children:

$519 (individual) + $179 × 2 (children) = $877/year ($219.25/quarter)

Example — Couple with one child:

$680 (couple) + $179 (child) = $859/year ($214.75/quarter)

Note: A single parent can claim the individual amount ($519) instead of the spouse/partner amount for the first child. The CRA automatically computes which method provides the higher credit.

Income Phase-Out Thresholds

The GST/HST credit begins to phase out once adjusted family net income exceeds a threshold:

Family Situation	Phase-Out Begins
Single adult (no children)	$40,000
Single adult with children	$40,000
Couple (with or without children)	$40,000

The credit is reduced by 5% of adjusted family net income above the threshold.

Example — Single adult, $45,000 income:

• Base credit: $519
• Income above threshold: $45,000 − $40,000 = $5,000
• Reduction: $5,000 × 5% = $250
• Remaining credit: $519 − $250 = $269/year

Example — Single adult, $50,380 income or more:

• $519 ÷ 5% = $10,380 above threshold = $40,000 + $10,380 = ~$50,380 income to fully phase out
• No credit payable above approximately this income level

For couples and families with children, the additional child amounts extend the phase-out range — a family with more children retains some credit at higher income levels.

Who Is Eligible?

To receive the GST/HST credit you must:

• Be a Canadian resident for income tax purposes
• Be 19 years of age or older, or have a spouse or common-law partner, or be a parent who lives with a child
• File a tax return — the CRA cannot calculate the credit without a return, even if you have no income

Children Under 19

You automatically receive the per-child amount for each child under 19 who lives with you and is registered for the Canada Child Benefit (CCB). There is no separate application — the CRA uses your CCB information.

New Residents

If you became a Canadian resident during the year, apply for the GST/HST credit by filing Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada). You do not need to wait to file your first tax return.

Payment Dates (2025-2026 Benefit Year)

GST/HST credit payments are issued quarterly, typically on the 5th of the payment month:

Payment	Date
Q1	July 4, 2025
Q2	October 3, 2025
Q3	January 3, 2026
Q4	April 4, 2026

If your annual credit amount is less than $50, the CRA issues it as a single payment in July rather than splitting it into quarterly instalments.

How the Credit Is Determined

The credit is based on your 2024 tax return for the July 2025 to June 2026 benefit year. Specifically:

1. The CRA calculates your adjusted family net income (line 23600 of T1, plus your spouse’s income if applicable)
2. The base credit amounts are established
3. The income phase-out reduction is applied
4. Payments are divided by four and issued quarterly

If your family circumstances change (new spouse, child born, separated), notify the CRA promptly through My Account or by calling CRA. The credit will be recalculated from the next payment date.

GST/HST Credit vs. Provincial Benefits

Several provinces offer additional provincial credits that are administered alongside the federal GST/HST credit:

Province	Supplement
Ontario	Ontario Sales Tax Credit (OSTC)
BC	BC Climate Action Tax Credit
Saskatchewan	Saskatchewan Low-Income Tax Credit
Alberta	Alberta Child and Family Benefit

These are often calculated and paid with your federal GST/HST credit amounts, appearing on the same payment notice.

Tips for Maximizing Your Credit

1. File your return every year — even if you have zero income. The CRA cannot issue the credit without a filed return.
2. Register your children for the Canada Child Benefit — this also registers them for the GST/HST per-child amount.
3. Sign up for direct deposit — payments clear faster and you won’t miss a cheque lost in the mail.
4. Report marriage breakdown promptly — your credit will be recalculated based on individual income rather than joint income, which may increase payments.
5. Keep your address current with the CRA if you receive paper cheques.

Sources

• CRA — GST/HST credit
• CRA — GST/HST credit payment amounts and dates