The Canada Revenue Agency (CRA) continues to provide financial relief to eligible Canadians through the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit. This quarterly tax-free payment is designed to offset the burden of GST/HST for low- and modest-income individuals and families.
What is the GST/HST Credit?
The GST/HST credit is a financial benefit aimed at helping eligible Canadians manage the cost of living by refunding a portion of the GST or HST paid on goods and services. The credit is issued every three months — in January, April, July, and October.
For 2025, the CRA has announced new income thresholds and payment amounts due to inflation adjustments. These changes are expected to help more Canadians access the program.
Eligibility Criteria
To qualify for the GST/HST credit, individuals must:
- Be a Canadian resident for income tax purposes.
- Be 19 years of age or older.
- Have a spouse or common-law partner, or be a parent living with their child.
Eligibility is automatically assessed when you file your annual income tax return, and the amount of the credit depends on your family income and size.
2025 Payment Dates and Amounts
The GST/HST credit payments for 2025 will be made on the following dates:
- January 5, 2025
- April 5, 2025
- July 5, 2025
- October 5, 2025
The maximum annual credit for 2025 is:
- $306 for a single individual.
- $612 for a married or common-law couple.
- $161 for each child under 19 years of age.
These amounts are subject to income thresholds, meaning higher-income earners will receive reduced payments or may not qualify at all.
Recent Changes and Enhancements
In recent years, the federal government has introduced temporary top-ups to the GST/HST credit to provide additional financial support to Canadians facing economic challenges. In 2024, a one-time payment was made as part of a broader affordability initiative, and similar measures could be implemented in 2025, depending on economic conditions.
How to Apply or Update Information
Most Canadians do not need to apply separately for the GST/HST credit. Filing an income tax return ensures that the CRA automatically evaluates your eligibility. However, individuals must notify the CRA of changes to their marital status, number of dependents, or address to avoid payment delays.
To check your eligibility, payment dates, or update personal information, visit the CRA’s official GST/HST credit page or log into your CRA My Account.
Conclusion
The GST/HST credit remains a vital lifeline for many Canadians, helping to alleviate the financial burden of taxes on essential goods and services. With inflation and rising living costs, this program continues to play a critical role in supporting vulnerable populations. Eligible Canadians are encouraged to file their taxes promptly and ensure their personal information is up to date to receive the full benefit of this program.