How the Canada GST/HST tax credit works
For many working-class Canadians, rising costs make every dollar count. That’s where the GST/HST credit comes in. This credit is meant to support individuals and families with lower or modest incomes. If you qualify, you’ll receive payments from the Canada Revenue Agency (CRA) every three months.
What is the GST/HST tax credit?
The GST/HST credit is a tax-free payment issued by the Canada Revenue Agency (CRA) to help reduce the financial burden of GST and HST on qualifying Canadians. Payments are made four times a year and are based on your family’s net income from the previous tax year.
You don’t have to apply for the GST/HST credit each year. When you file your income tax return, the CRA automatically reviews your information to determine whether you’re eligible. If you qualify, the payments are deposited quarterly.
Remember: You don’t need to include these payments on your tax return—they’re not considered taxable income and won’t affect any other benefits you receive.
GST/HST credit eligibility
To qualify for the GST/HST credit, you must be a resident of Canada and meet one or more of the following conditions:
- You’re at least 19 years old
- You have (or had) a spouse or common-law partner
- You’re a parent who lives (or lived) with your child—if you share custody, each parent may be eligible for half the credit
Keep in mind: Credit eligibility is also based on your family’s net income from the previous year. The CRA updates the amount you receive each year based on any changes to your income or personal situation.
Here’s a rundown of the maximum income to be eligible for the credit if you’re single, sourced from the Canada Revenue Agency:
| Base year | Single individual without children | Single parent family with one child | Single parent family with two children | Single parent family with three children | Single parent family with four children |
|---|---|---|---|---|---|
| 2024 | $56,181 | $63,161 | $66,841 | $70,521 | $74,201 |
| 2023 | $54,704 | $61,504 | $65,084 | $68,664 | $72,244 |
| 2022 | $52,255 | $58,755 | $62,175 | $65,595 | $69,015 |
| 2021 | $49,166 | $55,286 | $58,506 | $61,726 | $64,946 |
And here are the maximums for those who are married or common law:
| Base year | Married/common law with no children | Married/common law with one child | Married/common law with two children | Married/common law with three children | Married/common law with four children |
|---|---|---|---|---|---|
| 2024 | $59,481 | $63,161 | $66,841 | $70,521 | $74,201 |
| 2023 | $57,924 | $61,504 | $65,084 | $68,664 | $72,244 |
| 2022 | $55,335 | $58,755 | $62,175 | $65,595 | $69,015 |
| 2021 | $52,066 | $55,286 | $58,506 | $61,726 | $64,946 |
You may not qualify for the GST/HST credit if any of the following apply:
- You are not considered a resident of Canada
- You’re exempt from paying tax
- You’re serving 90 consecutive days or more in prison or a similar institution
- The intended recipient of the credit is deceased
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Here’s how much you could get
The amount of the GST/HST credit varies depending on your income and family size. Here are the maximum amounts for the 2024 base year (payments received July 2025 to June 2026):
- Up to $533 if you’re a single individual
- Up to $698 if you’re married or have a common-law partner
- Up to $184 for each child under the age of 19
Your eligibility could change if your circumstances change. These factors can affect how much you receive:
- A change in family net income after a tax return reassessment
- An eligible child turns 19
- A change in marital status
- A change in the number of eligible children in your care
- A change in the shared custody of a child
- Recipient death
How to apply for the GST/HST tax credit
In most cases, there is no “application” process for the GST/HST credit. If you’re a Canadian resident and filed your tax return last year (even if you had no income), the government will automatically determine whether you’re eligible—and how much you’re eligible for—based on that return.
There is one exception: newcomers to Canada.
Earning, saving and spending in Canada: A guide for new immigrants
Newcomers may be eligible for the GST/HST tax credit
If you’re a new Canadian resident, you must apply for the credit.
New residents without children can complete a quick, online form via the CRA website. You’ll need the following information on hand:
- Name
- Date of birth
- Address
- Telephone number
- Social insurance number (SIN)
- Residency and income information for the last 36 months
New residents with children must print and complete the RC151 form, then mail it in along with proof of birth (e.g., birth certificate) for any children you’re applying for. If you’re also eligible for the Canada Child Benefit, you should use form RC66 instead.
FAQs
If your GST payment has gone down it may be due to an increase in family net income, a child reaching the age limit of 19 years, relationship status changes, custody changes, or death of a recipient.
All Canadian residents are eligible for GST/HST as long as you’re at least 19 years of age OR have or had a spouse of common law partner OR are a parent that lives or had lived with your child.
The maximum income to get a GST/HST credit varies based on your living situation. For a single individual without children, the 2024 maximum income to qualify is $56,181. For a married or common-law couple with two children, the maximum is $66,841. A complete list is available on the CRA website.
Your GST/HST credit amount will depend on your marital status, income, and whether or not you have children under 19. You can receive up to $533 as a single individual, up to $698 if you’re married or have a common-law partner, and up to $184 for each child under the age of 19. If your situation changes, the CRA will reassess your eligibility and your credit amount may change.
Read more about taxes:
- How can couples avoid capital gains tax on property in Canada?
- Tax implications of giving your spouse money to invest
- How is investment income taxed in Canada?
- What is the Canada Carbon Rebate?
The post How the Canada GST/HST tax credit works appeared first on MoneySense.
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