As Canadians continue to face rising expenses on basic needs, the Canada Revenue Agency (CRA) is providing targeted relief through the GST/HST credit, delivering up to $179 to qualified individuals.
This tax-free quarterly benefit helps low- and moderate-income households offset costs related to goods and services tax (GST) or harmonized sales tax (HST) paid on essentials such as groceries and utilities.
This article explains who qualifies, how the credit is calculated, payment schedules, and how to check your status through CRA’s secure systems.
What Is the GST/HST Credit?
The GST/HST credit is a federal financial assistance program intended to ease the burden of sales tax on lower-income individuals and families.
It is automatically issued on a quarterly basis if you meet the income and residency criteria and have filed your tax return for the previous year.
This benefit:
- Requires no separate application
- Is non-taxable
- Helps cover everyday expenses like groceries, household goods, and utilities
Payment Details at a Glance
| Payment Date | Maximum Base Amount (Individual) | Notes |
|---|---|---|
| July 4, 2025 | $179 | Based on income, marital status, and children |
Keep in mind that $179 is the maximum base amount for a single individual and may differ based on your family situation.
Eligibility Criteria for the GST/HST Credit
To qualify for this CRA benefit, you must meet the following conditions:
- Be a Canadian resident for tax purposes
- Be 19 years of age or older, or:
- Have a spouse or common-law partner, or
- Be a parent living with your child
- Have filed your 2024 tax return
- Meet the income requirements based on adjusted family net income (AFNI)
Note: The credit amount phases out as income rises. Households with higher earnings may receive reduced benefits or none at all.
CRA Payment Schedule for GST/HST Credit 2025
| Quarter | Payment Date |
|---|---|
| Q1 (Jan–Mar) | January 3, 2025 |
| Q2 (Apr–Jun) | April 4, 2025 |
| Q3 (Jul–Sep) | July 4, 2025 |
| Q4 (Oct–Dec) | October 3, 2025 |
If you do not receive your payment on time, wait 10 business days before contacting CRA for a follow-up.
How Is the Payment Calculated?
The CRA calculates the GST/HST credit based on:
- Marital status
- Number of children under 19
- Family income from your 2024 tax return
Key Figures to Know:
- Individuals can receive up to $179
- Married/common-law couples may receive additional amounts
- Parents can receive extra per eligible child
If your marital status, income, or household composition changes, it may affect your benefit calculation for future quarters.
How to Check Your Eligibility and Payment Details
To verify your eligibility or view payment amounts, follow these steps:
- Log in to your CRA My Account
- Go to the “Benefits and Credits” section
- Review your payment amount and schedule
- Confirm or update direct deposit or mailing information
Keeping your personal and banking details up to date is essential to avoid missed or delayed payments.
The CRA’s $179 GST/HST credit offers direct relief to help Canadians manage the pressure of inflation and rising living costs.
It targets those who need it most—low- and moderate-income households—and is issued automatically based on your latest tax return.
Make sure your CRA account is updated, your 2024 taxes are filed, and you’ve opted for direct deposit to receive your payment without delay.
This program is part of Canada’s ongoing effort to support its citizens during uncertain economic times.
FAQs
Is the GST/HST credit taxable?
No, it is completely tax-free and does not need to be reported on your tax return.
Do I need to apply for the credit?
No. If you’ve filed your 2024 tax return, the CRA will automatically assess your eligibility.
Can I still receive the credit if I live with others but file independently?
Yes. As long as you meet the eligibility criteria and file your own taxes, you may still receive the payment.