The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Credit is an essential benefit for low-income Canadian residents, offering them financial relief to offset the GST/HST paid on everyday purchases.
In 2025, eligible Canadians will receive quarterly payments of $179, $519, or $680, depending on household income and size.
The benefit for the 2023 tax year will be distributed in two payments, one of which was already issued in January 2025, with another payment coming in April 2025.
Here’s a detailed look at the GST/HST Tax Credit for 2025, including eligibility criteria and the payment schedule.
Key Information on GST/HST Tax Credit 2025
The GST/HST Tax Credit is designed to reduce the burden of sales taxes on eligible Canadians, particularly those with low income.
This non-taxable credit is calculated based on the individual’s 2023 income tax return. The credit amount varies depending on factors like marital status, number of dependents, and household income.
Table: GST/HST Tax Credit 2025 Payment Breakdown
| Credit Amount | Eligibility Criteria |
|---|---|
| $179 per child | For each child under 19 years of age |
| $519 (Single) | For single individuals with low income |
| $680 (Couples) | For married or common-law couples with low income |
CRA GST/HST Tax Credit Benefit Overview for 2025
- Administering Agency: Canada Revenue Agency (CRA) / Service Canada
- Benefit Year: July 2024 – June 2025
- Payment Frequency: Quarterly
- Eligibility: Lower-income Canadians, aged 19+ (or under 19 with a dependent child or partner)
- Program: GST/HST Tax Credit for 2023 tax year
Eligibility Criteria for GST/HST Tax Credit 2025
To qualify for the GST/HST Tax Credit 2025, individuals must meet specific eligibility requirements:
- Age: Must be 19 years or older.
- If under 19, the individual must be a parent with a child under 19 years old, or be married/common-law.
- Tax Filing: Must have filed the 2023 tax return, even if no income was earned.
- Residency: Must be a Canadian resident for tax purposes.
GST/HST Credit Payment Dates for 2025
The GST/HST Tax Credit is issued quarterly, based on the individual’s 2023 tax year. In 2025, two payments will be made for the 2023 benefit year. Below are the upcoming disbursement dates:
- 3rd January, 2025 – Already paid
- 4th April, 2025 – Final payment for 2023 benefit year
Looking ahead, the payments for the 2024 tax year (July 2025 to June 2026) will be made on:
- 4th July, 2025
- 3rd October, 2025
How Much Will You Receive in GST/HST Tax Credit for 2025?
Depending on your financial situation, the amount you receive will vary. For a single person, the maximum amount is $519, while married or common-law couples can receive up to $680. Additionally, each eligible child under 19 can result in an extra $179 per child.
The $179 – $519 – $680 GST/HST Tax Credit 2025 provides critical support to eligible Canadians, particularly those with low incomes.
By understanding the eligibility criteria, credit amounts, and payment schedule, individuals can better manage their financial needs throughout 2025.
This benefit remains a crucial resource for offsetting the costs of everyday purchases, helping Canadians reduce the impact of sales taxes on their lives.
FAQs
What is the GST/HST Tax Credit for?
The GST/HST Tax Credit is designed to help reduce the financial burden of sales taxes for low-income Canadians. It helps offset the costs of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) paid on everyday purchases.
When will the GST/HST Tax Credit payments be made in 2025?
There are two payments in 2025 for the 2023 tax year:
- The first payment was made on January 3, 2025.
- The second and final payment for 2023 will be made on April 4, 2025.
How do I qualify for the GST/HST Tax Credit?
To qualify, you must:
- Be a Canadian resident for tax purposes.
- Be 19 years or older (or have a dependent child or spouse if under 19).
- Have filed your 2023 tax return, even if you had no income.