The Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit is a quarterly, tax-free benefit issued by the Canada Revenue Agency (CRA) to help eligible Canadians offset the cost of sales taxes on goods and services. It is income-tested, meaning only those below specific income thresholds qualify.
For the 2025 payment year, the CRA uses your 2024 income tax return to determine eligibility and calculate payment amounts.
Who Qualifies for the GST/HST Credit?
To receive the GST/HST Credit in 2025, you must meet the following basic eligibility criteria:
- Be a Canadian resident for tax purposes
- Be 19 years of age or older (or have a spouse/common-law partner, or live with a child)
- File your 2024 income tax return, even if you had no income
Filing taxes is mandatory to be considered, and CRA will automatically review your file for eligibility. No separate application is required.
GST/HST Credit 2025 Payment Dates and Maximum Amounts
The CRA has confirmed the quarterly payment schedule and maximum credit amounts for eligible individuals in 2025. Here is what the payment calendar looks like:
| Quarter | Payment Date | Max Amount (Individual) |
|---|---|---|
| Q3 | July 5, 2025 | $124 |
| Q4 | October 4, 2025 | $124 |
| Q1 (2026) | January 3, 2026 | $124 |
| Q2 (2026) | April 4, 2026 | $124 |
That totals up to $496 annually for a single eligible individual. Couples and families with children may receive higher amounts, depending on household size and net income.
How the CRA Calculates Your GST/HST Credit
The CRA uses a phased-out formula to determine your exact payment, based on:
- Net family income
- Number of children under 19
- Marital status
As your income increases beyond a specific threshold, your credit is gradually reduced until it reaches zero.
Estimated Income Thresholds for 2025 (Approximate)
| Household Type | Net Income Cut-Off |
|---|---|
| Single individual | Up to $45,000 |
| Couple with no children | Up to $52,000 |
| Family with 1–2 children | Up to $65,000+ |
Note: These figures are estimates and may be adjusted by the CRA.
To maximize your chances of receiving the full benefit, it’s essential to file your 2024 tax return on time. Delays could result in missed or reduced payments.
What If You Don’t Receive Your Payment?
If you’re eligible but haven’t seen a payment, take these steps:
- Log into CRA My Account to check your benefit status
- Verify your direct deposit information or mailing address
- Wait 10 business days after the payment date before contacting CRA
Keeping your personal and banking information updated with the CRA can prevent missed payments or future issues.
Why the GST/HST Credit Is Crucial in 2025
With inflation still pressuring household budgets in 2025, the GST/HST Credit provides much-needed relief for millions of Canadians. This tax-free benefit, paid every three months, can help cover:
- Grocery bills
- Housing and utility expenses
- Public transportation
- Children’s clothing and school needs
It offers a predictable income supplement that helps low- and modest-income households better manage their budgets.
Tips to Ensure You Don’t Miss Out
To make sure you receive the maximum GST/HST Credit in 2025:
- File your 2024 tax return early, even if you earned no income
- Keep your CRA My Account updated with accurate direct deposit info
- Check eligibility regularly if your financial situation changes
- Consider applying for other federal benefits such as the Canada Child Benefit or the Canada Workers Benefit, which use similar eligibility criteria
A Key Part of Canada’s Affordability Strategy
The GST/HST Credit remains one of the CRA’s most important tools in supporting affordability for lower-income Canadians. With up to $496 annually for individuals and even higher amounts for families, the credit plays a crucial role in easing the burden of everyday expenses.
Especially in 2025, when inflation and interest rates remain concerns for many, this quarterly payment offers steady, tax-free support throughout the year.
FAQs
Q1. How do I apply for the GST/HST Credit in 2025?
You don’t need to apply separately. Just file your 2024 income tax return, and CRA will automatically assess your eligibility.
Q2. When is the next payment date?
The next payment is scheduled for July 5, 2025.
Q3. What is the maximum I can receive?
A single eligible individual may receive up to $496 annually. Families may qualify for higher amounts, depending on household size and income.
Q4. What if I miss a payment?
Check your CRA My Account, confirm your bank details, and contact CRA if the payment doesn’t arrive within 10 business days of the scheduled date.
