The GST/HST credit is a quarterly tax-free payment to eligible individuals on January 5, April 5, July 5, and October 5 each year.
Good and Services Tax (GST) or Harmonized Sales Tax (HST) is levied when you pay for most goods and services in Canada.
To help low- to moderate-income families offset the burden of this additional taxation, the federal government provides a credit that is paid out every quarter.
The GST/HST credit you receive is based on your income level during the previous taxation year-end and the number of children you have.
GST/HST Payment Dates for 2023
The GST payment dates in 2023 for GST/HST credits are:
- January 5, 2023
- April 5, 2023
- July 5, 2023
- October 5, 2023
You can receive your payments via direct deposit to your Canadian bank account. If you’d like to view your benefit information and amounts, you can use the CRA My Account Service.
How Much GST/HST Credit Will You Get?
The amount of GST/HST credit you receive depends on your individual (or family) net income and the number of children under age 19 in your household.
Payments are made on a July to June schedule and are based on your tax return for the previous year.
For example, for the July 2022 to June 2023 payment period, your 2021 tax return is used (i.e. your net income for 2021). For July 2023 to June 2024 payment period, your tax return for the 2022 taxation year applies.
If you are eligible to receive GST/HST credits based on your 2022 tax return, CRA would have sent you a GST/HST credit notice in July 2023.
How much GST will you get, and what is the income threshold when you receive nothing?
For the July 2023 to June 2024 payment period that is based on your 2022 net income, you will receive GST/HST credits when your family income is less than:
GST Payments: Income Threshold and Amounts
|Family structure||Adjusted family net income|
|A single parent with one child||$58,755|
|A single parent with two children||$62,175|
|A single parent with three children||$65,595|
|A single parent with four children||$69,015|
|Married/common-law couple with no children||$55,335|
|Married/common-law couple with one child||$58,755|
|Married/common-law couple with two children||$62,175|
|Married/common-law couple with three children||$65,595|
|Married/common-law couple with four children||$69,015|
|Amounts using the 2022 Tax Return||July 2023 – June 2024|
|Each child under 19||$171|
|If you are married or have a common-law partner||$650|
|Supplement for single adults||$171|
|Phase-in threshold for the supplement for single adults without children||$10,544|
Single recipients can get up to $496; married couples can get up to $650, plus up to $171 per child under age 19.
CRA has this useful calculator to estimate your GST/HST credit.
Pro Hint: You need to file a tax return to qualify for the GST/HST credit. Submit a return even if you don’t have any income to report for the year.
If your circumstances change, e.g. your marital status or number of children, update your information by contacting the CRA directly or using My Account.
When your child turns 19, the CRA will recalculate your benefits, and your child may become eligible to receive the credit directly on the first payment date after their 19th birthday.
Who is Eligible for GST/HST Credit?
You may be eligible to receive the GST/HST credit if you meet any of the following criteria:
- You are 19 years of age or older
- You have (or had) a spouse or common-law partner
- You are (or were) a parent and live (or lived) with your child
You must be a Canadian resident for income tax purposes and have a social insurance number (SIN) because the government uses your income tax return to determine whether or not you are eligible.
How To Apply for the GST/HST Credit
Since the 2014 taxation year, CRA automatically determines if you are eligible for GST/HST credit when you file your annual benefit and tax return.
You do not need to have any income to qualify.
Newcomers to Canada who have yet to file a tax return can apply for the GST/HST credit by following the steps below:
- If you have children, complete Form RC66.
- If you do not have children, complete Form RC151.
- Send the completed form to the CRA office in your province.
When you apply for the Canada Child Benefit, you will likely automatically receive the GST/HST credit for your child.
If your child’s GST/HST credit has not been added to your household credit, you can add them by:
- Applying for child benefits through your CRA My Account. You will need to add your child’s name, gender, date and place of birth. Or,
- Complete Form RC66 and mail it to the Canada Revenue Agency.
GST Credit Increase in 2023
The next GST payment increase is slated for July 2024.
Eligible Canadians received a one-time GST top-up earlier this year, referred to as a “Grocery Rebate.” The Grocery Rebate provided couples with two children with up to an extra $467, single individuals without children with up to an extra $234, and seniors with up to an extra $225.
What is the GST/HST Credit?
The GST is a federal tax levied on goods and services purchased in Canada.
Some provinces like Ontario, New Brunswick, Newfoundland and Labrador, Prince Edward Island, and Nova Scotia have incorporated the federal GST into their provincial sales tax regime to form the Harmonized Sales Tax (HST).
The GST is 5% and HST (including GST) is as follows:
- New Brunswick: 15%
- Newfoundland and Labrador: 15%
- Nova Scotia: 15%
- Ontario: 13%
- Prince Edward Island: 15%
Provinces in which GST is collected separately charge their own provincial sales tax (PST) as follows:
- Manitoba: 7%
- Quebec: 9.975%
- Saskatchewan: 6%
- British Columbia: 7%
The following provinces and territories do not have a provincial sales tax, and only the 5% GST applies:
- Northwest Territories
Provincial Programs and GST/HST Credit
The following provincial programs are administered by the CRA in conjunction with GST/HST payments:
- BC climate action tax credit
- New Brunswick harmonized sales tax credit
- Newfoundland and Labrador income supplement
- Newfoundland and Labrador senior’s benefit
- Nova Scotia affordable living tax credit
- Ontario sales tax credit
- Prince Edward Island sales tax credit
- Saskatchewan low-income tax credit
If you qualify for any of these programs, your benefits are combined with your GST/HST credit payment.
Ontario’s sales tax credit is combined with the Ontario Trillium benefit.
GST/HST Credit FAQs
Some of the popular questions relating to GST/HST credits are:
Typically, GST/HST credit payments are made on the fifth day (on or before) of July, October, January, and April. Allow up to 10 working days before you contact CRA if you haven’t yet received your benefit on the GST/HST due dates.
Yes, the GST payment amount will likely increase in July 2024, when it will be indexed to inflation.
A single individual would qualify for the GST/HST credit in 2023 if their income in 2022 was less than $52,255. For a couple with three children, the maximum threshold is $65,595. Refer to the table above for more scenarios for thresholds applicable until June 2024.
Yes, your net income (individual or household) and the number of children under age 19 in your case determine how much GST credit you receive.
Yes, you can get retroactive payments for GST/HST credit for up to 3 years. A request for retroactive payments can be made under the taxpayer relief provisions of the Income Tax Act, and you will need to file your income tax returns for those years.
You can use the calculator provided by the government here.
If you have received a GST/HST credit overpayment, the CRA will send you a GST remittance form with the balance you owe. They will also deduct future GST/HST credit payments or income tax refunds until you have paid back the overpayment.
The Ontario Trillium Benefit is a combination of three credits, including the Northern Ontario energy credit, Ontario energy and property tax credit, and Ontario sales tax credit. Payments are issued on the 10th of each month.