Canada’s $179 GST/HST Credit Explained – Who’s Eligible And When You’ll Get Paid
In May 2025, eligible Canadians can look forward to receiving the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit, a tax-free quarterly payment designed to assist individuals and families with low to modest incomes in offsetting the GST or HST they pay throughout the year.
This article provides a comprehensive overview of the $179 GST/HST credit, detailing eligibility criteria, payment schedules, and other essential information.
What Is the GST/HST Credit?
The GST/HST credit is a non-taxable benefit provided by the Canada Revenue Agency (CRA) to help individuals and families with low or modest incomes offset the GST or HST they pay. The credit is issued quarterly and is based on your adjusted family net income, marital status, and the number of children under 19 years of age.
How Much Can You Receive?
For the 2023 base year (with payments from July 2024 to June 2025), the maximum annual GST/HST credit amounts are as follows:
| Recipient Type | Annual Amount | Quarterly Amount |
|---|---|---|
| Single individual | $519 | $129.75 |
| Married/Common-law couple | $680 | $170.00 |
| Each child under 19 | $179 | $44.75 |
Note: The actual amount received may vary based on your adjusted family net income and the number of eligible children.
Eligibility Criteria
To qualify for the GST/HST credit, you must meet the following conditions:
- Residency: Be a resident of Canada for income tax purposes at the beginning of the month in which the CRA makes a payment.
- Age: Be at least 19 years old. If under 19, you must have (or had) a spouse or common-law partner, or be (or have been) a parent and live (or have lived) with your child.
- Tax Filing: File your income tax return for the previous year, even if you have no income to report.
- Income Thresholds: Your adjusted family net income must be below certain thresholds. For instance, single individuals with an income up to approximately $54,704 and families with incomes up to $69,015 may be eligible.
Payment Dates for 2025
The GST/HST credit is paid quarterly. For the year 2025, the payment dates are:
- January 3, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
Payments are typically issued via direct deposit or mailed cheque.
How to Apply
There is no separate application for the GST/HST credit. To receive it:
- File Your Taxes: Ensure you file your annual income tax return, even if you have no income. The CRA automatically assesses your eligibility based on your tax return.
- Newcomers to Canada: If you are new to Canada, you must complete Form RC151 (if you do not have children) or Form RC66 (if you have children) to apply for the credit.
Provincial and Territorial Programs
In addition to the federal GST/HST credit, some provinces and territories offer additional credits to residents:
- British Columbia: Climate Action Tax Credit
- New Brunswick: Harmonized Sales Tax Credit
- Newfoundland and Labrador: Income Supplement and Seniors’ Benefit
- Nova Scotia: Affordable Living Tax Credit
- Ontario: Sales Tax Credit (part of the Ontario Trillium Benefit)
- Prince Edward Island: Sales Tax Credit
- Saskatchewan: Low-Income Tax Credit
- Yukon: Carbon Price Rebate
These additional credits are typically combined with the federal GST/HST credit and issued on the same payment dates.
The GST/HST credit serves as a valuable financial support for Canadians with low to modest incomes, helping to offset the cost of the GST or HST paid throughout the year.
By understanding the eligibility criteria, payment schedules, and how to apply, you can ensure you receive the benefits you’re entitled to. Always keep your personal information up to date with the CRA to avoid any disruptions in your payments.
FAQs
Do I need to apply for the GST/HST credit every year?
No. As long as you file your annual income tax return, the CRA will automatically determine your eligibility for the GST/HST credit.
What if my income changes during the year?
Changes in your adjusted family net income may impact your eligibility or the amount of your GST/HST credit in the next payment cycle. It’s essential to report any significant income changes to the CRA.
Can both parents claim the child amount in shared custody situations?
Yes. In shared custody arrangements, each parent may receive 50% of the child’s GST/HST credit, provided both meet the eligibility requirements.