GST/HST Credit: Complete Guide

2024-2025 Maximum Amounts

For the July 2024 to June 2025 payment period:

• Single person: $519
• Married/common-law couple: $680
• Per child under 19: $179

Single parents receive the spouse amount for their first child.

Eligibility Requirements

You may qualify for the GST/HST credit if you:

• Are a Canadian resident for income tax purposes
• Are 19 years old or older, OR
• Have a spouse or common-law partner, OR
• Are a parent and live with your child

Income Thresholds

The credit phases out as income increases. For 2024-2025 (based on 2023 income):

Single Person

• Full amount: Net income under ~$42,000
• Partial amount: Net income ~$42,000 - $52,000
• No credit: Net income over ~$52,000

Couple (No Children)

• Full amount: Family net income under ~$55,000
• Partial amount: Family income ~$55,000 - $58,000
• No credit: Family income over ~$58,000

Family with Children

Thresholds increase with each child. A family with 2 children may receive partial credit with income up to ~$65,000.

Payment Schedule

GST/HST credit is paid quarterly:

• January 5
• April 5
• July 5
• October 5

If the 5th falls on a weekend or holiday, payment is made the last business day before.

How to Receive the Credit

No separate application is needed:

1. File your annual tax return
2. CRA calculates your eligibility automatically
3. Payments are sent to your CRA direct deposit or by cheque

How the Credit Is Calculated

Base Calculation

The credit consists of:

• Base amount for you
• Additional amount for spouse (if applicable)
• Amount for each child under 19

Phase-Out

The credit is reduced by 5% of family net income exceeding the threshold. The reduction continues until the credit reaches zero.

Newcomers to Canada

If you're new to Canada:

• Complete Form RC151 (GST/HST Credit Application)
• Include with your first Canadian tax return
• Payments begin in the quarter after CRA processes your application
• May receive prorated amount for partial year

Young Adults Turning 19

If you turn 19 during the year:

• File a tax return for the year you turn 19
• Payments automatically start after your 19th birthday
• First payment is usually in the quarter after you turn 19

Changes in Circumstances

Marriage or Common-Law

Notify CRA of new spouse/partner. Credit will be recalculated based on combined family income.

Separation or Divorce

Notify CRA immediately. Credit will be recalculated based on individual income.

New Child

Register child through Canada Child Benefit application. GST/HST credit amount will increase.

Change of Address

Update your address with CRA to ensure payments reach you.

Direct Deposit

Set up direct deposit through:

• CRA My Account online
• Through your bank's online banking
• By calling CRA

This ensures faster, more reliable payments.

Provincial/Territorial Top-Ups

Some provinces add their own credits to GST/HST payments:

• Ontario: Ontario Sales Tax Credit (up to $360/person)
• BC: BC Climate Action Tax Credit
• Saskatchewan: Saskatchewan Low-Income Tax Credit
• Other provinces: Various additional credits

These are calculated and paid together with GST/HST credit.

Common Questions

Why didn't I receive a payment?

• You didn't file a tax return
• Your income exceeded the threshold
• Your address with CRA is outdated
• You're under 19 without a spouse or child

Can I get credit for past years?

If you didn't file in previous years, file those returns now. CRA will calculate any missed credits.

Is the GST/HST credit taxable?

No, the GST/HST credit is completely tax-free and doesn't need to be reported as income.

Example Calculations

Single Person, $25,000 Income

• Base amount: $519
• Income is under threshold
• Annual credit: $519 ($129.75/quarter)

Family of 4, $50,000 Income

• Adult amounts: $680
• 2 children × $179: $358
• Total before phase-out: $1,038
• Income under threshold, no reduction
• Annual credit: $1,038 ($259.50/quarter)