The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a quarterly, tax-free payment designed to assist individuals and families with low to moderate incomes in offsetting the GST/HST they pay. The GST/HST credit serves as a critical financial support mechanism for millions of Canadians, helping to offset the impact of sales taxes. By simply completing and filing your annual income tax return, you may be eligible to receive up to $519 as a single person, with potentially higher amounts for families with children.
To ensure you receive the full benefits you’re entitled to, it’s essential to stay informed about the 2025 payment dates, understand the eligibility rules, and know how to rectify any errors in your CRA information. Timely tax filing and maintaining accurate, up-to-date CRA records are paramount to maximizing your entitlements and avoiding any disruptions in receiving your credit.
Payment Dates for 2025
Payments are issued quarterly by the CRA. If you’re eligible, you’ll receive your GST/HST credit on the following dates in 2025:
- January 5, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
Annual Maximum Amounts
- Annual Maximum (Individual): Approximately $519
- Annual Maximum (Couple): Approximately $680
- Per Child Under 19: Approximately $179 per child
Eligibility Criteria
To qualify for the GST/HST credit, you must:
- Be a Canadian resident for income tax purposes.
- Be 19 years of age or older, or have (or had) a spouse or common-law partner, or be (or were) a parent and live/lived with your child.
- File a tax return, even if you had no income.
The CRA automatically determines your eligibility based on the income reported in your tax return. There’s no need to apply separately unless you’re a newcomer to Canada.
For more information, please visit the CRA Official Website for GST/HST Credit Info.
Disclaimer
Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event shall the author be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
He has contributed in ICAI, ICSI and MCCI and other various Newsletters. He is also a speaker at various platforms including seminars / webinars.