Canada Federal-Provincial-Territorial (FPT) payments are provided to those who are eligible for one or more tax credits, including the Canada Child Benefit, GST/HST payments, and various provincial programs..
Our guide to this tax credit can help you understand why you've received this payment and show you which included benefit programs you're eligible for.
Key Takeaways
- A Canada FPT payment stands for 'Federal-Provincial-Territorial' and indicates you've received a tax credit from one of those levels of government.
- Common tax credits issued under this label include the Canada Child Benefit, the GST/HST tax credit, some provincial climate programs, among others.
- You don't need to apply for many of these tax credits. Your eligibility is automatically accessed via your income tax return.
Canada FPT payment dates 2025
Canada FPT payment dates vary depending on which tax credit you’re receiving. Here are some more details on the exact dates.
GST payment dates
GST payments occur quarterly:
January 3, 2025April 4, 2025July 4, 2025- October 3, 2025
If your payment is less than $200 for the year, you’ll be paid one lump sum payment in July.
To claim your potential GST credit payments, make sure to file your taxes every year.
Canada Child Benefit payment dates
Canada Child Benefit payments are paid monthly on or before the 20th day of the month, unless those days fall on weekends or holidays.
Like GST payments, you'll receive a lump sum payment in July if your total benefit is less than $240.
Here are the dates for the CCB payments for the 2025 benefit year.
January 20, 2025February 20, 2025March 20, 2025April 17, 2025May 20, 2025June 20, 2025July 18, 2025August 20, 2025September 19, 2025October 20, 2025- November 20, 2025
- December 12, 2025
Provincial tax credits
Provincial tax credits are usually paid at the same time as GST payments, but could also occur monthly or annually, depending on which program you qualify for.
Who is eligible for Canada FPT?
The eligibility requirements for Canada FPT differ depending on which tax benefit you're receiving.
Here are the details of the three options.
GST payments eligibility
To qualify for the GST/HST credit, you must be a Canadian resident for tax purposes both during the month before the payment and at the beginning of the month when the payment is issued by the CRA.
On top of your residency, you must also meet one or more of the following conditions:
- You're 19 years of age or more
- Have (or had) a spouse or common-law partner
- Are (or were) a parent and your child lives (or lived) with you
Note: If you're a parent with shared custody of a child, you may qualify for half of the GST/HST credit for that child. This is also true for most related provincial/ credits as well.
You’re not usually eligible for the GST/HST credit for a child if a child welfare agency is legally, physically, or financially liable for your child.
If you meet any of the above requirements and don’t exceed certain income levels, you're eligible to receive GST/HST credits.
Find out more here: Family income level for the GST/HST credit.
Canada Child Benefit eligibility
To be eligible for the CCB, you need to meet all of the following criteria:
- Your child lives with you and is under 18 years old
- You're the primary caregiver of the child
- You're a resident of Canada for tax purposes
If you meet the criteria, it's important to apply for the benefit as soon as possible.
Provincial and territorial tax benefits eligibility
Each of the individual provincial and territorial benefits may have slightly different eligibility requirements, but it usually boils down to being a resident of the province and making under a certain amount of money.
Your eligibility is automatically determined based on your income tax, so as long as you make sure you file your taxes every year, you'll be enrolled if you qualify.
What to know about your GST/HST payments
The GST (Goods and Services Tax) and HST (Harmonized Sales Tax) credit is a tax-free quarterly payment that's intended to offset the sales tax that individuals and families with low and modest incomes pay.
You usually don't need to apply for a GST/HST credit since you're automatically enrolled if your income qualifies after filing your taxes.
GST payment amounts
How much you get for the GST tax credit depends on your income and how many children you have.
You could receive up to these amounts for the payment period from July 2024 to June 2025:
| # of children | Single persons' max annual amount | Income threshold (single persons) | Married/common-law max annual amount | Income threshold (married/common-law persons) |
|---|---|---|---|---|
| 0 | $519 | $20,000 - $40,000 | $680 | Under $44,325 |
| 1 | $859 | Under $40,000 | $859 | Under $44,325 |
| 2 | $1,038 | Under $40,000 | $1,038 | Under $44,325 |
| 3 | $1,217 | Under $40,000 | $1,217 | Under $44,325 |
| 4 | $1,396 | Under $40,000 | $1,396 | Under $44,325 |
Surprisingly, payments don't always max out at the lowest income levels if you're single. You need to make between $20,000 and $40,000 to get the max amount if you don't have kids, for example. But under $40,000 will be enough to get the max amount once you start adding kids to the equation.
For more information, see: GST/HST credit payments chart.
Info on your CCB payments
The Canada Child Benefit (CCB) is a tax-free monthly payment administered by the CRA that eligible families receive to help offset the cost of raising children under 18 years of age.
Some provinces and territories also have their own programs with additional payment amounts. The Child Disability Benefit may also be added to your CCB payments.
Canada Child Benefit payment amounts
How much you'll get for each CCB payment depends on a number of factors. These include:
- The number of children you care for
- The age of the children
- Your marital status
- Your adjusted family net income (AFNI)
This will all be calculated for you, but file your taxes. The AFNI is calculated on the previous year’s tax return.
You’ll receive the maximum Canada Child Benefit if you have an AFNI below $36,502.
Here are the maximum payments per child:
| Each child under age 6 | Each child age 6 - 17 | |
|---|---|---|
| Annual amount | $7,787 | $6,570 |
| Monthly amount | $648.91 | $547.50 |
If you have an AFNI over $36,502, you may still qualify for benefits. Your benefits will be gradually reduced depending on:
- Your AFNI
- The number of children
- The age of the children (under 6 and between 6 and 17) that you have
Provincial programs that are included in your Canada FPT payment
There are several provincial programs that are included in your Canada FPT payment, including the BC climate action tax credit, Saskatchewan low-income tax credit, and more.
Though these programs are fully funded by the province or territory, the CRA handles the distribution, packaging them alongside the GST credit payments. Each of them are fully refundable, non-taxable benefits that you'll automatically be enrolled in based on your income tax.
Here's a summary of each of these additional credits:
| Additional Canada FPT provincial credits | Income threshold when you start seeing reductions | Max annual amount |
|---|---|---|
| BC climate action tax credit | * Single: $41,071 * Married: $57,288 | * $504 for yourself * $252 for your spouse/partner OR the first child of a single parent * $126 for all other children |
| New Brunswick harmonized sales tax credit | * $35,000 | * $600 for yourself * $300 for your spouse/partner OR the first child of a single parent * $100 per child under 19 |
| Newfoundland and Labrador income supplement | * $40,000 | * $520 for yourself * $69 for your spouse/partner * $231 for eligible children |
| Newfoundland and Labrador seniors' benefit | * $29,403 | * $1,516 |
| Northwest Territories cost of living offset | * N/A | * $470 for each adult * $534 for each child under 18 |
| Nova Scotia affordable living tax credit | * $30,000 | * $255 for individuals or couples * $60 per child |
| Prince Edward Island sales tax credit | * $45,000 | * $110 per individual * $55 for spouse/partner or dependant |
| Saskatchewan low-income tax credit | * $37,584 | * $398 for yourself * $398 for your spouse/partner or dependant * $157 per child (max of 2 children) |
| Yukon government carbon price rebate (individuals) | * N/A | * $310 for yourself * $310 for your spouse/partner * $310 for each child under 19 |
BC climate action tax credit
The BC climate action tax credit (BCCATC) is distributed to all BC residents over the age of 19 who come in under the maximum income thresholds. This credit is meant to offset the impact that paying carbon taxes can have on both individuals and families living in the province.
Eligibility requirements are pretty broad. You must:
- Reside in BC
- Be aged 19 or older
- Be a parent living with at least one child (under age 19)
That said, your household income also comes into play, and if you make more than the maximum your payments will reduce to $0, effectively making you ineligible for the credit.
The amount you receive will depend on your adjusted family net income, or AFNI. Right now, the amount you start seeing payment deductions is $41,071 for a single person and you won't get any credit once you've hit $66,271. These thresholds are higher depending on if you're married or have children.
For more information, see Climate action tax credit.
New Brunswick harmonized sales tax credit
In New Brunswick, you can receive the New Brunswick harmonized sales tax credit (NBHSTC) if you're a resident of the province and make below a certain amount. This program is meant to help with increased sales tax for people who have low or modest incomes.
Maximum amounts are as follows:
- $300 for yourself
- $300 for your spouse/partner
- $300 for the first child in a single-parent household
- $100 for each other child under the age of 19
Once your household income reaches $35,000, you'll start seeing 2% reductions in the amount you receive, until you don't receive anything at all.
To learn more, read New Brunswick harmonized sales tax credit.
Newfoundland and Labrador income supplement
The Newfoundland and Labrador income supplement is meant to help residents offset the impact of increased sales tax. Like most other programs, all residents of the province are eligible, as long as they don't make above a certain amount.
You'll start to see reductions in your payments once you reach $40,000 in family net income. These deductions come at a rate of 9%.
The maximum annual amounts you can receive are:
- $520 for yourself
- $69 for your spouse/partner
- $231 for each of your children (under the age of 19)
More information can be found here: NL Income Supplement and the NL Seniors’ Benefit
Newfoundland and Labrador seniors' benefit
If you're over 64 years of age in Newfoundland and Labrador, you can also receive the NL seniors' benefit, which could also be deposited as part of your Canada FPT payment.
This benefit is available for seniors (both individuals or as a couple) who make up to $42,404 in net family income.
The maximum amount you could receive is $1,516, but you'll see reductions once you hit an income of $29,402.
For further info on this benefit, see NL Income Supplement and the NL Seniors’ Benefit.
Northwest Territories cost of living offset
Unlike the other provincial credits, the Northwest Territories cost of living offset isn't based on your family income. Instead, everyone within a similar zone receives the same amount as long as they're a resident of the territory and file their taxes there.
The amount of the offset increases as the carbon tax rate increases. They’re also different depending on which zone you live in. For July 2024 to June 2025, you can expect the following:
| Zone 1 | Zone 2 | Zone 3 | |
|---|---|---|---|
| $ Amount | * $441 per adult, * $505 per child | * $451 per adult, * $515 per child | * $470 per adult, * $534 per child |
| Areas Covered | Colville Lake Dettah Enterprise Fort Good Hope Fort Resolution Fort Smith Hay River Kakisa Kátł’odeeche Ndilo Wrigley Yellowknife | Aklavik Behchoko Deline Fort Liard Fort McPherson Fort Providence Fort Simpson Gametì Inuvik Jean Marie River Lutselk’e Nahanni Butte Sambaak’e Tsiigehtchic Tuktoyaktuk Wekweèti Whatì | Norman Wells Paulatuk Sachs Harbour Tulita Ulukhaktok |
If you'd like to learn more, see Northwest Territories Cost of Living Offset.
Nova Scotia affordable living tax credit
The Nova Scotia affordable living tax credit was put in place to help low income individuals and families, especially with increased HST rates.
The maximum annual amounts are:
- $255 for yourself
- $60 for each of your children
You'll receive this credit as a Nova Scotia resident, but will start seeing reductions of 5% of every dollar over $30,000.
For more info, see Affordable Living Tax Credit and Poverty Reduction Credit.
Prince Edward Island sales tax credit
The PEI sales tax credit is a non-taxable amount that residents of the island will receive if they have low or modest incomes.
Here are a few details you should know about how your income affects this tax credit:
- You'll start seeing reductions of 2% once you start making more than $50,000 in AFNI
- You'll also receive a 0.5% supplement for income you make between $30,000 and $50,000 – up to a maximum of $55
To see more, check out Prince Edward Island sales tax credit.
Saskatchewan low-income tax credit
If you live in Saskatchewan, you could be eligible to receive the Saskatchewan low-income tax credit as long as you make under $37,584.
You can get a maximum of:
- $398 for yourself
- $398 for your spouse/partner or dependant
- $157 per child (under age 19, up to 2 children)
However, note that you'll only get up to $1,110 per family, with reductions starting once you reach an adjusted family net income of $37,584.
If you'd like to learn more, check out Saskatchewan low-income tax credit.
Yukon government carbon price rebate
Like the Northwest Territories credit, the Yukon government carbon price rebate does not lower depending on your income.
Here are the most important details you'll need to know about this rebate program:
- All residents of the territory are eligible for at least $310
- You can also receive an additional $62 supplement per person if you live outside of the Whitehorse area
For more info, see Yukon Government carbon price rebate.
How to apply for a Canada FPT payment
Depending on which tax credit you’re applying for, eligibility may be automatic or you may need to apply and provide consent for your information to be shared with CRA to qualify.
For example, applying for the GST tax credit is completely automatic, so you don't have to worry about it. All you have to do is make sure you file your taxes every year, and if you qualify you'll automatically be enrolled.
However, this isn't the case for the CCB.
How to apply for the Child Care Benefit
To ensure that you’ll receive the Canada Child Benefit, make sure to apply as soon as possible. If you wait too long (more than 11 months), you’ll be required to provide additional information before being able to collect.
Once your application is submitted and approved, you should receive the benefits within 8 weeks (or 11 weeks if you submit the application by mail).
If your province provides other benefits alongside the CCB, you'll automatically be enrolled – CRA will pass your information on to your province of residence.
You should apply for the CCB as soon as a child is born or comes into your care.
If you're eligible for the Child Care Benefit, you can apply through the birth registration with your province or online through MyAccount with CRA.
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Once the CRA delivers your Canada FPT payment via direct deposit or by cheque, make that money grow by investing it. Here are some of the best ways to invest your Canada FPT payment:
- Tax-Free Savings Account (TFSA): When you put your money into a TFSA, any income you earn on your initial investment is tax-free – and you can withdraw it anytime without penalty.
- Registered Education Savings Plan (RESP): Make your FPT part of your annual contribution to your child’s RESP; all contributions to this fund grow tax-free and are saved for your child’s post-secondary education.
- High Interest Savings Account (HISA): A HISA is a savings account with a higher-than-normal interest rate, helping grow your savings quicker – any profit generated from a HISA will be taxed, though.
- Registered Retirement Savings Plan (RRSP): Earmark your Canada FTP payment for retirement by placing it into an RRSP; earnings are tax-free, but any withdrawals from an RRSP will be taxed.
- Pay down debt or a mortgage: Use your FPT payment to take a bite out of any debt, such as paying off a high interest loan, a credit card balance, or applying it to a mortgage payment.
- Support a charity: Give your FPT payment to a charity of choice – you may get a charitable tax credit for your generosity.
You could also place your FPT payment into a no fee chequing account to use for everyday purchases. Free chequing accounts offer many benefits, including:
- No monthly fees
- No minimum balance required to maintain no monthly fees
- Free online, paperless statements
- Unlimited transactions including debits, withdrawals, cheques, and Interac e-Transfers
- CDIC insurance on deposits up to $100,000
Click here to see more bank accounts in Canada.
FAQ
Why did I get a Canada FPT deposit?
You get a Canada FPT deposit if you qualify for certain government benefits, like the CCB, GST/HST credit, or various provincial programs. For some of these benefits, eligibility is determined simply by filing your tax return.
What is Canada FPT?
Canada FPT payments are typically for the GST/HST credit or Canada Child Benefit. Eligibility depends on your income, age, and family status. You must be 19+ for the GST/HST credit or have children under 18 for the CCB.
Is Canada FPT the same GST?
Canada FPT isn't the same as GST. While a Canada FPT payment may include the recipient's GST amount, it can also include other tax credits as well, like the Canada Child Benefit and/or a provincial climate tax credit.
Does Canada FPT cover OAS and CPP?
No, your Canada FPT payments won't include your CPP or OAS amounts. These are two government programs created specifically for retirees, and they each have their own specific payment amounts and scheduled payment dates.
Do I need to file my taxes in order to receive Canada FPT?
Yes, you need to file your taxes to qualify for benefits included in a Canada FPT payment. Eligibility and application requirements vary for each benefit, but they all rely on your tax information, so be sure to file each year.
How often do you get Canada FPT payments?
GST/HST credits are paid quarterly in January, April, July, and October. Canada Child Benefit is payments are sent monthly, typically on or before the 20th day of the month. These dates change each year but frequency doesn't.
Are Canada FPT payments taxable?
Any money you receive from Canada FPT is not considered taxable income. Whether you're receiving the payment for GST/HST, CCB, or both, you don't have to include it when filing your taxes since these are tax-exempt programs.
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