The goods and services tax/harmonized sales tax credit (GST/HST) is paid quarterly to qualifying Canadians. The next payment date is January 3, 2026, 2025.
The GST/HST payment is a government benefit program that alleviates the tax burden for low and middle-income households in Canada.
In this guide, we’ll cover GST benefit payment dates, amounts, eligibility requirements, income limits, and more.
Key Takeaways
- The GST/HST Tax Credit is a quarterly payment for low- and middle-class families.
- Payments are made every January, April, July, and October.
- Payment amounts are determined by marital status, number of children, and net family income.
- In 2025, a single person can receive up to $519
- if you have a spouse or common-law partner, you’ll receive up to $680
- and each additional child gets $179.
GST payment dates 2025
GST payments are quarterly (sent every three months for a total of four times each year).
Here are the GST payment dates for 2025:
January 3, 2025April 4, 2025July 4, 2025- October 3, 2025
Important things to know about GST payments
- Lump sum: If you stand to receive less than $50 per quarter, you'll receive your GST payment as a lump sum in July.
- Lateness: It's not uncommon for the payments to be up to 10 business days late, so wait at least that long before you Contact the Canada Revenue Agency for assistance.
How you'll receive your GST payments
There are two options:
- Direct deposit: Your payment is automatically deposited into your bank account each quarter.
- Mailed cheque: This requires waiting for a physical cheque to be mailed to you. This method takes a few weeks longer.
You will receive your GST payment via the same method you receive your income tax refund.
For more information, see: Direct Deposits
How much are GST payments?
GST payments could be $519 or $680 annually, or more if you have children under 19.
There are three different maximum amounts you can receive, depending on your situation:
| Family details | Maximum annual payment amount (July 2024 to July 2025) |
|---|---|
| Single | $519 |
| Have a spouse/partner | $680 |
| Each child (under 19 years old) | $179 |
Here are the two factors that affect the amount you'll receive as a GST credit payment:
- Your net income (including your partner's, if applicable)
- The number of children you have under 19 years old
If you've been receiving payments for a while and the amount has suddenly changed, it's usually because something happened to affect these factors.
For more information, see: Child and family benefits calculator
Who is eligible for the GST credit?
Over 19? To qualify for GST credit payments, you must meet these three criteria:
- Canadian citizen
- 19+ years old
- Meet set income thresholds (determined by relationship status and family size)
Under 19? You may still qualify for GST payments if:
- You have (or have had) a spouse or common-law partner
- You live (or have lived) with your child
If you're a parent with a child who is under 19, you can receive their GST payment on their behalf. There are different guidelines for shared custody arrangements or for children in the care of a child welfare agency.
For more information, see: GST/HST credit – Eligibility
What is the maximum income to qualify for GST credit?
The max income to qualify for GST credit is between $54,704 and $72,244.
The lowest qualifying threshold is for a single person with no children.
The upper qualifying income is for a married couple with four kids.
These are the maximum net family incomes (after taxes) you can earn to be eligible for the tax credit:
| Family size | Maximum income for GST credit |
|---|---|
| Single | * No children: $54,704 * 1 child: $61,504 * 2 children: $65,084 * 3 children: $68,664 * 4 children: $72,244 |
| Married/common law | * No children: $57,924 * 1 child: $61,504 * 2 children: $65,084 * 3 children: $68,664 * 4 children: $72,244 |
For more information, see: Family income level where the recipient will no longer receive the GST/HST credit
How do you apply for the GST/HST credit?
You don’t apply – in most cases, it’s automatically issued if you’re eligible.
The GST/HST credit is automatically issued to eligible individuals who file a tax return, even with no income to report.
Newcomers and children do have to apply for GST/HST credit.
How to apply to GST payments as a newcomer to Canada
If you’re a newcomer to Canada or you’re claiming GST/HST credit for a child, you have to apply.
Newcomers to Canada include:
- Permanent residents
- Refugees
- Some temporary residents
To apply for the GST benefit payment, newcomers can:
- Complete RC151 form to apply and register any of your children
- If you are also applying for the Canada Child Benefit, you do not need to fill out RC151
Once you complete the applicable form, mail it to the tax centre near you.
How to apply to GST payments for your child
If you’ve already applied for the Canada Child Benefit (CCB), your child is already enrolled for GST payments.
If you have not applied for CCB or if you had another child, you can apply for GST payments for them online or by mail:
- Online: Visit the CRA My Account portal and select "Apply for child benefits"
- Via mail: Fill out Form RC66 and mail the form to a tax centre location
For more information, see: GST/HST credit – Apply
When will my GST/HST be recalculated?
Your GST payment amounts might be recalculated when:
- Your family's net income changes (indicated by your/your partner's tax return)
- Your child turns 19
- You change your marital status
- The number of children you have changes
- Your child's custody arrangement changes
- A recipient passes away
If anything changes in one of these areas, contact the CRA as soon as possible. Up-to-date records help avoid disruption to your benefit payments.
Will there be a GST increase in 2025?
There are no scheduled GST payment increases for 2025 right now.
Your GST payment may still change, however, because GST payments are based on your family’s adjusted net income and recalculated every year.
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What happens if I get a GST overpayment?
You will get a notice from the CRA if you receive a GST overpayment.
Next, the CRA will stop sending any more GST/HST payments and tax refunds until your balance owed is repaid.
What other sales tax credits could I receive?
You may be eligible for multiple tax credits in Canada, depending on your family, disability, and work status.
Here are some of the more common tax credits Canadians may receive:
- Disability Tax Credit: the Disability Tax Credit is a non-refundable tax credit that reduces the amount of income tax a person with disabilities, or a supporting family member, has to pay
- Home Accessibility Tax Credit: the Home Accessibility Tax Credit is a non-refundable tax credit to help eligible Canadian seniors make their homes more accessible
- Canada Training Credit: the Canada Training Credit is a refundable tax credit that assists eligible Canadians between 26 and 66 with tuition at eligible postsecondary education institutions
- Canada Caregiver Credit: the Canada Caregiver Credit is a non-refundable tax credit offering financial assistance to a person helping a spouse or common-law partner suffering from a physical or mental impairment
Use your sales tax credits and tax refunds to top up your emergency fund or invest for the future, as The Motley Fool Canada recommends. For instance, a single eligible Canadian may receive $129.75 per quarter. If you invested $519 per year with a 10% return, you’d wind up with approximately $4,000 in 5 years – a $900 gain.
FAQ
When are the next GST payment dates?
The next GST payment date is January 3, 2026, 2025. If the quarterly amount you receive in January and April is less than $50, you should have been sent a lump sum payment in July instead.
What is the GST/HST credit?
The GST/HST tax credit is designed to help relieve some of the tax burden for low-income households in Canada. It's a quarterly tax credit that's based on your net household income and the number of children you have.
How is the GST tax credit calculated?
The GST tax credit amount is based on your net family income and how many children you have. The government calculator can provide you with an estimate, although this amount is subject to change as your circumstances change.
What's the maximum income for GST/HST credit?
The maximum income limit for GST credit eligibility depends on how many children you have and your marital status. This ranges from $54,704 for a single individual and up to $72,244 for a married couple with 4 kids.
Why didn’t I get my GST?
If you receive your payment via cheque, you may just have to wait a bit longer to receive it. Otherwise, you may no longer meet the income thresholds or other eligibility requirements. You can contact CRA for more details.
How much will the next GST payment be?
This depends on several factors, including relationship status and the number of children you have at home. Max amounts are $680 for married/common law people and $519 for single individuals, plus $179 for each eligible child.
Will I still get a GST payment if my income changes during the year?
So long as your income remains within certain income thresholds, you will still get a GST payment. For example, if you’re a single person without kids and your income goes above $54,704, you won’t receive a GST payment.
Can I still get the GST credit if I move out of Canada?
So long as you remain a resident of Canada for income tax purposes (you maintain significant residential ties to Canada but live or travel for part of the year outside Canada), you can still get the GST credit.
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