The Canada Revenue Agency (CRA) has confirmed key details for the 2025 GST/HST credit, offering a tax-free quarterly benefit of up to $680 per year for couples, or $519 for singles.
This essential support helps low‑ and modest‑income Canadians offset the GST/HST they pay. Here’s everything you need to know—eligibility, payment schedule, and how the credit is calculated.
What Is the GST/HST Credit?
- A tax-free quarterly payment from CRA to help Canadians with low or modest incomes manage the GST or HST they pay.
- Automatically assessed when you file your 2024 income tax return—no separate application needed.
Eligibility Criteria
You qualify for the 2025 GST/HST credit if you meet the following requirements:
- Be a resident of Canada for tax purposes in the month before and the beginning of each payment month.
- Be at least 19 years old, or if younger, have a spouse/common-law partner or be a parent living with your child.
- File your 2024 income tax return, even with no income.
Payment Schedule & Amounts
| Household Type | Annual Maximum | Quarterly Payment |
|---|---|---|
| Single individual | $519 | ~$129.75 |
| Married/common‑law couple | $680 | ~$170 |
| Each child under 19 | Additional $179 | ~$44.75 |
- Quarterly payments are made on: January 5, April 5, July 5, and October 5, 2025.
- If a quarterly amount is under $50, CRA may issue it all in July 2025.
How the Credit Is Calculated
The 2025 credit is based on these factors from your 2024 tax return:
- Adjusted family net income, inclusive of your spouse/common-law partner if applicable.
- Marital status at filing.
- Number of eligible children (under 19) registered for the credit .
The CRA will send a GST/HST credit notice in July 2025 stating your annual and per‑quarter amount.
When Payments Are Made
- Payment Dates for 2025:
- January 5
- April 5
- July 5
- October 5
- If the date falls on a weekend or statutory holiday, CRA pays on the preceding business day.
- CRA recalculates after major life changes—like marital status, children, income changes, or reassessments.
The CRA 2025 GST/HST credit offers reliable, tax-free financial relief for eligible Canadians—up to $680 per year for couples or $519 for singles, plus extras per child.
If you’ve filed your 2024 taxes and qualify under residency and age rules, the credit will be sent to you automatically across four quarterly installments in 2025. Stay informed and update your CRA profile for smooth, accurate payments.
