The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a tax-free quarterly payment designed to assist individuals and families with low and modest incomes in offsetting the GST or HST they pay. The Canada Revenue Agency (CRA) has updated the income thresholds and payment amounts for the 2025 benefit year, based on the 2023 tax return.
Table of Contents
Key Updates for 2025
Maximum Annual Credit Amounts:
- Single individuals: up to $519
- Married or common-law couples: up to $680
- Each child under 19: $179
These amounts apply to the payment period from July 2024 to June 2025.
Income Thresholds:
Eligibility for the GST/HST credit is determined by adjusted family net income. If your income exceeds certain thresholds, you may receive a reduced credit or none at all. For example:
- Single individuals: credit phases out at approximately $54,704
- Married or common-law couples with no children: credit phases out at approximately $57,924
- Families with children: thresholds increase with each additional child
These figures are based on the 2023 tax return.
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Payment Schedule for 2025
The CRA issues GST/HST credit payments quarterly. For the 2025 calendar year, payments are scheduled on:
- January 3, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
If your total annual credit is less than $200, the CRA may issue the full amount in a single payment.
Eligibility Criteria
To qualify for the GST/HST credit, you must:
- Be a Canadian resident for tax purposes
- Be at least 19 years old, or have (or had) a spouse or common-law partner, or be (or have been) a parent living with your child
- Have filed a 2023 income tax return
No separate application is necessary; eligibility is automatically assessed when you file your tax return.
Keeping Your Information Updated
To ensure accurate payment amounts, inform the CRA of any changes in:
- Marital status
- Number of children
- Address
- Direct deposit information
Changes can be made through your CRA My Account.
Estimating Your Credit
You can estimate your GST/HST credit using the CRA’s Child and Family Benefits Calculator, available through their official channels.