An Overview of the GST/HST credit

The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST or HST that they pay. It may also include payments from provincial and territorial programs. You are automatically considered for the GST/HST credit when you file your taxes.

Eligibility

You are generally eligible for the GST/HST credit if you are:

• At least 19 years old

  If you are under 19 years old, you must meet at least one of the following conditions during the same period:

  • you have (or had) a spouse or common-law partner
  • you are (or were) a parent and live (or lived) with your child

• A resident of Canada for tax purposes during:

  • The month before the CRA makes a payment, and

• • At the beginning of the month the CRA makes a payment

CRA normally makes GST/HST credit payments in July, October, January, and April. Go to Payment dates for more information.

Parents in a shared custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial and territorial credit. Go to Custody arrangements and your benefits for more information.

If, however, a child welfare agency is legally, physically, or financially responsible for a child, you are not generally eligible for the GST/HST credit for that child.

Leaving an abusive or violent situation? Get benefit and credit payments without putting yourself, or your family, in danger. For more information, go to Getting benefits and credits when in an abusive or violent situation.

Example – Eligibility period as a new resident

Marceline turned 19 years old in September and became a resident that month. She applied for the GST/HST credit when she arrived to Canada. Now in October, Marceline wants to know if she is eligible to get a payment for the month.

Because Marceline turned 19 in September and was a resident in that month, if she is still a Canadian resident at the beginning of October, she will be eligible to receive a payment for the month.

Proof of birth required

Individuals need to provide proof of birth for their children when applying for the GST/HST credit and the Canada Carbon Rebate or the Canada child benefit for the first time. To find out more, go to supporting documents.

Apply

In most cases, all you have to do to receive the GST/HST credit each year is file your taxes, even if you have no income to report.

New residents of Canada must apply for the credit

You do not need to do your first tax return before you can get the GST/HST credit.

If you are a new resident of Canada, follow the steps below to apply:

1. Complete Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada to apply and register any children in your care.
   • You do not need to complete this form if you are also applying for the Canada child benefit.
2. Mail the completed form to your tax centre, with proof of birth for any children you are applying for.

Note

If your documents are in a language other than English or French, we need a copy of the original documents along with an English or French translation.

How much you can expect to receive

Your GST/HST credit payments are based on the following:

• your adjusted family net income
  • If you're single, the amount from line 23600 of your income tax return, or the amount that it would be if you completed one
  • If you have a spouse or common-law partner, your net incomes are combined to get your family net income
• the number of children under 19 years old that you have registered for the Canada child benefit and the GST/HST credit

For the 2023 base year (payment period from July 2024 to June 2025), you could get up to:

• $519 if you are single
• $680 if you are married or have a common-law partner
• $179 for each child under the age of 19

Be sure to keep your personal information updated to avoid underpayments or overpayments. An increase of your 2023 adjusted family net income could affect your payments starting in July 2024. Go to GST/HST credit income levels and the GST/HST credit payments chart to find out if you are entitled to receive the GST/HST credit for the 2023 base year. You can also use the child and family benefits calculator to get an estimate of your GST/HST credit.

What can affect your payment amount

The Canada Revenue Agency could recalculate your GST/HST credit payment when:

• a reassessment of either your or your spouse or common-law partner's tax return results in a change to your family net income
• your eligible child turns 19 years of age
• your marital status changes
• the number of eligible children in your care changes
• a recipient dies
• you start, or stop, sharing custody of a child

Payment dates

The Canada Revenue Agency usually send the GST/HST credit payments on the fifth day of July, October, January, and April.

If you do not receive your GST/HST credit payment on the expected payment date, please wait 10 working days before you contact us.

Go to My Account to see your next payment or sign up to receive benefit and credit payment reminders about one week before the payment is issued.

Turning 19

If you have filed your tax return and you are entitled to the GST/HST credit, the CRA will issue your first payment on the payment date that comes after your 19th birthday.