The Canada Revenue Agency (CRA) has confirmed the $179 GST/HST credit for 2025, a financial support program aimed at providing relief to low- and modest-income Canadian individuals and families.
This credit is part of the federal government’s ongoing efforts to reduce the tax burden for eligible residents and help cover expenses such as groceries, utilities, and other essential household costs.
In this comprehensive guide, we will explore eligibility criteria, payment dates, amounts, and how to claim your 2025 GST/HST credit.
What is the GST/HST Credit?
The Goods and Services Tax (GST)/Harmonized Sales Tax (HST) credit is a non-taxable quarterly payment provided by the federal government. It helps offset the impact of GST/HST on necessities for eligible Canadians. The credit is distributed four times a year and is based on income, marital status, and family size.
For 2025, the CRA has confirmed a one-time top-up payment of $179 in addition to regular quarterly payments, which aims to provide extra support to low- and modest-income Canadians.
How Much is the 2025 GST/HST Credit?
The 2025 GST/HST credit amounts vary depending on your family situation. The $179 boost is included in the regular quarterly payments. Below is the detailed breakdown:
| Household Type | Maximum Annual Credit (2025) | Top-Up Payment | Total Potential Credit |
|---|---|---|---|
| Single, no children | $467 | $179 | $646 |
| Single, 1 child | $622 | $179 | $801 |
| Single, 2 children | $769 | $179 | $948 |
| Married/Common-law, no children | $623 | $179 | $802 |
| Married/Common-law, 1 child | $778 | $179 | $957 |
| Married/Common-law, 2 children | $925 | $179 | $1,104 |
Note: Amounts are calculated based on your net family income for the previous tax year.
Who is Eligible for the 2025 GST/HST Credit?
Eligibility is determined primarily by income and family composition. To qualify:
- Residency: You must be a resident of Canada for tax purposes.
- Age: Individuals must be at least 19 years old, unless married or living with a common-law partner.
- Income: Your net income must fall below the threshold set by the CRA:
- Single: Up to $49,000
- Married/Common-law: Up to $98,000 (combined income)
- Filing Taxes: You must file your income tax return annually to automatically receive the credit.
Additional points:
- Children under 19 can increase your total credit.
- Non-residents or individuals not filing taxes may not receive the credit automatically.
How and When Will the 2025 GST/HST Credit Be Paid?
The GST/HST credit is paid quarterly in four installments. The CRA has confirmed the 2025 schedule as follows:
| Payment Date | Description |
|---|---|
| January 2025 | First quarterly payment |
| April 2025 | Second quarterly payment |
| July 2025 | Third quarterly payment |
| October 2025 | Fourth quarterly payment + $179 top-up |
Payments are made directly to your bank account if you are enrolled in Direct Deposit. Alternatively, they are mailed as a cheque.
How to Apply for the GST/HST Credit
Most Canadians receive the GST/HST credit automatically when they file their tax returns. However, if you are filing for the first time or need to update your information:
- File your 2024 tax return on time with the CRA.
- Ensure all personal details are accurate, including marital status and number of children.
- Enroll in Direct Deposit for faster payments.
Tip: Keep your information updated to avoid delays. Changes in address or family composition can affect your eligibility and payment amount.
Impact of the GST/HST Credit on Your Household
The $179 top-up for 2025 provides a meaningful increase in household support. When combined with regular quarterly payments, families can receive additional funds to help cover:
- Grocery bills
- Utility expenses
- Clothing and school supplies
- Household essentials
Example: A single parent with two children could receive a total of $948 + $179 = $1,127 in 2025, a significant boost for low-income households.
Tips to Maximize Your GST/HST Credit
- File taxes early: Ensure you file your tax return on time to avoid missing payments.
- Check eligibility annually: Changes in income or family status can affect your credit.
- Sign up for CRA My Account: Track your payments, update personal information, and receive alerts.
- Combine with other benefits: Families may also qualify for Canada Child Benefit (CCB) and provincial tax credits.
CRA GST/HST Credit vs. Other Government Programs
The GST/HST credit complements other federal and provincial supports. Key comparisons:
| Program | Target Group | Payment Frequency | Maximum Amount |
|---|---|---|---|
| GST/HST Credit | Low/modest income Canadians | Quarterly | $467-$925 + $179 top-up |
| Canada Child Benefit | Families with children under 18 | Monthly | Up to $7,437 per child |
| Provincial Tax Credits | Residents of specific provinces | Annual | Varies by province |
The 2025 GST/HST credit with the $179 top-up provides essential financial relief to low- and modest-income Canadians. By understanding eligibility criteria, payment schedules, and application processes, eligible individuals and families can ensure they receive the maximum benefit available.
Filing your taxes on time, updating personal information, and combining this credit with other support programs will help you maximize financial support throughout the year.
Stay informed and ensure you check your eligibility to receive this important federal support in 2025.
FAQs
Can I receive the credit if I have no children?
Yes, single individuals and couples without children are eligible, though the total credit is lower than families with children.
What happens if my income exceeds the threshold?
If your income exceeds the CRA’s limit, your GST/HST credit will be reduced gradually or may not be issued.
Is the GST/HST credit taxable?
No, the GST/HST credit is non-taxable, meaning it does not affect your federal or provincial tax return.