As the cost of living continues to challenge Canadian households, the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit offers a much-needed financial boost. This tax-free quarterly payment, administered by the Canada Revenue Agency (CRA), helps low- and modest-income individuals and families offset the GST or HST they pay on everyday purchases.
With payments rolling out in April 2025, eligible Canadians can expect up to $519 for singles, $680 for couples, and $179 per child under 19. But who qualifies, and how can you ensure you’re getting these payments? This comprehensive guide breaks down everything you need to know about the 2025 GST/HST rebates, including eligibility, payment amounts, and key dates, to help you navigate this essential benefit with ease.
Understanding the GST/HST Credit
What Is the GST/HST Credit?
The GST/HST credit is a tax-free quarterly payment designed to ease the financial burden of federal sales taxes on low- to modest-income Canadians. Whether you’re buying groceries, clothing, or paying for services, GST/HST is part of nearly every transaction.
This credit, issued by the CRA, returns a portion of those taxes to eligible individuals and families, helping them manage rising costs. For the 2023 base year (covering payments from July 2024 to June 2025), the credit is calculated based on your 2023 tax return, ensuring the amount reflects your financial situation.
How Does It Work?
The CRA automatically assesses eligibility when you file your annual tax return, meaning no separate application is required for most Canadians. Payments are disbursed four times a year—typically in July, October, January, and April—and can be received via direct deposit or cheque.
The amount you receive depends on your adjusted family net income, marital status, and the number of children under 19 registered for the credit. If your circumstances change, such as getting married or having a child, notifying the CRA promptly ensures your payments are adjusted accordingly.
Eligibility for the 2025 GST/HST Credit
Who Qualifies?
To receive the GST/HST credit in April 2025, you must meet specific criteria:
- Residency: Be a Canadian resident for income tax purposes in the month before and at the start of the payment month.
- Age: Be at least 19 years old in the month before the payment. If under 19, you must have a spouse or common-law partner or be a parent living with your child.
- Income: Your adjusted family net income must fall below certain thresholds, typically $54,704 for singles and up to $72,244 for families, depending on the number of children.
New residents to Canada must apply using Form RC66 (with children) or Form RC151 (without children) to start receiving the credit.
Income Thresholds and Maximum Payments
The GST/HST credit is tailored to your income and family size. Below is a table outlining the maximum payments for the 2023 base year (July 2024–June 2025):
| Family Status | Maximum Annual Payment | Quarterly Payment (Approx.) |
|---|---|---|
| Single, no children | $519 | $129.75 |
| Married/Common-law, no children | $680 | $170 |
| Per child under 19 | $179 | $44.75 |
Note: Payments decrease as your income exceeds $11,511 for singles or higher thresholds for families. Use the CRA’s Child and Family Benefits Calculator to estimate your credit.
Payment Dates and Delivery
When Are Payments Issued?
The GST/HST credit is paid quarterly on the 5th of July, October, January, and April, though dates may shift slightly if they fall on weekends or holidays. For 2025, the remaining payment dates are:
- January 3, 2025
- April 4, 2025
If your total credit for the year is less than $50 per quarter, the CRA may issue a single payment in July. Payments appear as “GST/HST tax credit” or “Canada FPT” in your bank account if you’ve set up direct deposit, which is the fastest way to receive funds. Cheques, while slower, are mailed to your address on file and may take up to 10 business days.
What If You Don’t Receive a Payment?
If you’re expecting a payment but don’t receive it, check your CRA My Account or contact the CRA at 1-800-959-1953. Common issues include outdated personal information, unfiled tax returns, or ineligibility due to income changes. Filing your 2023 tax return, even with no income, is critical to trigger the CRA’s eligibility assessment.
Maximizing Your GST/HST Credit
Tips to Ensure You Get Paid
To make the most of the GST/HST credit:
- File Your Taxes Annually: Even if you have no income, submitting your tax return is the key to unlocking this benefit.
- Update Your Information: Notify the CRA of changes in marital status, address, or number of children to avoid payment delays or miscalculations.
- Set Up Direct Deposit: This ensures faster, more reliable payments compared to cheques.
- Check Eligibility for Children: If you receive the Canada Child Benefit (CCB), your children are likely already registered for the GST/HST credit, but confirm with the CRA.
Combining with Other Benefits
The GST/HST credit often includes provincial and territorial credits, such as the Ontario Trillium Benefit or BC Climate Action Tax Credit, depending on where you live. These additional payments are bundled with your GST/HST credit, boosting your quarterly support. Check your province’s CRA webpage for details on available programs.
The 2024-2025 GST/HST Holiday Relief
A Temporary Tax Break
In addition to the quarterly credit, the federal government introduced a GST/HST Holiday Relief from December 14, 2024, to February 15, 2025, removing GST/HST on items like groceries, restaurant meals, children’s clothing, and holiday essentials.
This initiative, costing an estimated $1.6 billion in lost tax revenue, aims to ease holiday spending pressures. However, businesses face challenges updating point-of-sale systems, and consumers may need to request refunds if mistakenly charged GST/HST on qualifying items using Form GST189.
Impact on Consumers
This temporary relief complements the GST/HST credit by reducing costs at checkout, particularly for families shopping for holiday meals or children’s gifts. However, provinces like British Columbia and Quebec, which impose separate provincial sales taxes, have not yet announced matching relief, so savings may vary by region.
Conclusion
The GST/HST credit remains a lifeline for millions of Canadians, offering tax-free relief to help cover daily expenses. With payments of up to $519 for singles, $680 for couples, and $179 per child in April 2025, this benefit is a game-changer for low- and modest-income households. By filing your taxes, keeping your information updated, and understanding eligibility, you can ensure you’re maximizing this support.
Coupled with the temporary GST/HST Holiday Relief, 2025 promises meaningful savings. Stay informed, check your CRA My Account, and make the most of these opportunities to stretch your budget further.
Frequently Asked Questions (FAQs)
Who is eligible for the GST/HST credit in 2025?
You’re eligible if you’re a Canadian resident, at least 19 (or under 19 with a spouse or child), and your adjusted family net income is below $54,704 for singles or up to $72,244 for families, depending on children.
How much can I expect from the April 2025 payment?
Singles can receive up to $129.75, couples up to $170, and $44.75 per child under 19, based on your 2023 tax return. Payments are roughly one-quarter of the annual maximum.
Do I need to apply for the GST/HST credit?
No, filing your annual tax return is enough for the CRA to assess eligibility. New residents must submit Form RC66 (with children) or Form RC151 (without children).
What if I was charged GST/HST during the holiday relief period?
If charged in error on qualifying items between December 14, 2024, and February 15, 2025, request a refund from the retailer or file Form GST189 with the CRA.
Can I receive provincial credits with the GST/HST payment?
Yes, depending on your province, additional credits like the Ontario Trillium Benefit may be included in your quarterly payment. Check your CRA notice for details.
