The CRA’s GST/HST credit continues in 2025 as a tax‑free quarterly benefit, offering crucial financial support to Canadians with low or modest incomes.
With no extra application required, eligibility is automatically assessed based on your 2024 tax return. In this detailed guide, you’ll learn who qualifies, how much you could receive, and the exact payment schedule for the coming year.
What Is the GST/HST Credit?
- The Goods and Services Tax / Harmonized Sales Tax (GST/HST) credit is a tax-free payment issued quarterly to help Canadians offset the GST or HST they pay .
- You are automatically considered for this credit when you file your income tax return—no separate form or application is needed.
Eligibility Criteria
To qualify for the 2025 GST/HST credit, you must meet the following:
- Be a resident of Canada for tax purposes, both in the month before and at the start of the payment month .
- Be 19 years or older, or if younger, meet one of these conditions:
- Have a spouse or common-law partner, or
- Be (or have been) a parent living with your child.
- File a 2024 tax return so the CRA can assess your eligibility automatically.
Payment Schedule & Amounts
| Payment Date (2025–26) | Estimated Amount |
|---|---|
| January 3, 2025 | Start of credit cycle for eligible recipients |
| April 4, 2025 | Second instalment |
| July 4, 2025 | Third instalment |
| October 3, 2025 | Fourth instalment |
Annual amounts (2024 base year; paid July 2025–June 2026):
- Up to $533 for singles
- Up to $698 for couples
- $184 per eligible child under 19
How It Works
- CRA recalculates the credit in July based on your 2024 tax return data, including your marital status, adjusted family net income, and number of eligible children.
- The recalculation determines your annual credit, then divides it into four equal quarterly payments (January, April, July, October) .
- If your quarterly amount is less than $50, the CRA may issue the full amount in July 2025 instead .
How Much Could You Receive?
Example maximums based on 2024 tax information:
- Single individual → up to $533 annually, about $133.25 per quarter.
- Couple → up to $698 annually, about $174.50 per quarter.
- Additional $184 per child under 19 reflects in added quarterly amounts .
CRA also administers related provincial and territorial credits, which may be combined with the federal payment. One exception: Ontario’s sales tax credit is issued separately.
The CRA GST/HST credit for 2025 remains a vital support mechanism, delivering quarterly, tax-free relief to those facing modest income challenges.
With no additional application necessary, ensuring your 2024 tax return is submitted and details are accurate means you’re all set for automatic, timely payments.
FAQs
Do I need to apply for the GST/HST credit?
No. As long as your 2024 tax return is filed and assessed, CRA automatically reviews your eligibility—no extra steps required.
When will I receive the payments?
How much might I get per installment?
Your annual amount—based on marital status and children—will be divided into four installments (e.g., up to $133.25 for singles or $174.50 for couples), plus extra per eligible child.