The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is one of Canada’s most important federal support programs designed to help individuals and families with low and modest incomes offset the cost of sales taxes. Administered by the Canada Revenue Agency (CRA), this tax-free quarterly benefit is automatically issued to eligible Canadians who file their income tax returns on time.
As the October 2025 payment date approaches, many households are wondering how much they can expect, who qualifies, and what the income thresholds are. Below is a detailed breakdown of everything you need to know about the GST/HST credit this fall.
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What Is the GST/HST Credit?
The GST/HST credit is a quarterly tax-free benefit aimed at reducing the burden of sales taxes for Canadians with lower or modest incomes. It is paid out four times a year: January, April, July, and October.
The amount a person receives depends on their family net income, marital status, and the number of children under 19 registered for the benefit.
October 2025 GST/HST Payment Date
For this quarter, the GST/HST credit payment will be issued on October 3, 2025. Canadians who are signed up for direct deposit will see the payment appear automatically in their bank accounts, while those receiving paper cheques may need to wait a few extra days for delivery.
GST/HST Credit Amounts for 2025–2026
The maximum annual amounts for the July 2025 to June 2026 benefit year are:
- $533 for single individuals
- $689 for married or common-law couples (combined total, not each partner)
- $184 per child under 19 years old
These amounts are indexed annually to inflation, meaning the maximum credit increases slightly each year to keep pace with rising living costs.
Eligibility Requirements
To be eligible for the GST/HST credit, you must meet the following conditions:
- Be at least 19 years old, or if under 19, have a spouse/common-law partner or be a parent and live with your child.
- Be a resident of Canada for income tax purposes.
- Have filed your income tax return, even if you had no income for the year.
Eligibility is automatically determined by the CRA based on your tax return. No separate application is required unless you are new to Canada, in which case you must apply using Form RC151.
Income Limits for 2025
The amount of the GST/HST credit begins to reduce once your adjusted family net income exceeds certain thresholds. For the July 2025 to June 2026 benefit year:
- Single individuals begin to see a reduction once their income exceeds approximately $42,000.
- Families and couples with children have higher income thresholds before the credit is reduced, depending on the number of children.
The CRA calculates the exact reduction based on your family’s 2024 tax return income. If your income is above the threshold, your credit is reduced until it reaches zero.
How Payments Are Made
The CRA issues payments through:
- Direct deposit (fastest and most reliable option).
- Paper cheque (takes longer and may be delayed by mail).
If your annual credit is less than $50, the CRA issues it as a lump sum in the July payment instead of quarterly installments.
Why the GST/HST Credit Matters
With the cost of living rising in 2025, programs like the GST/HST credit are essential for helping Canadians manage expenses such as food, housing, and transportation. While the amounts may seem modest, they can provide meaningful relief when combined with other government benefits like the Canada Child Benefit (CCB) or Old Age Security (OAS).
Key Takeaways
- The next GST/HST credit payment is on October 3, 2025.
- Maximum annual amounts are $533 for singles, $698 for couples, and $184 per child under 19.
- Eligibility is based on 2024 tax returns, family income, marital status, and number of children.
- Direct deposit ensures the fastest access to payments.
As Canada continues to face affordability challenges, the GST/HST credit remains a critical support program for millions of Canadians with low and modest incomes.