What is GST/HST Credit?
The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST or HST that they pay.
Do I Qualify?
- You must be a resident of Canada for income tax purposes
- You must be at least 19 years old
- Or you have (or had) a spouse or common-law partner
- Or you are (or were) a parent and live (or lived) with your child
How Much Can I Get?
The maximum annual credit for the 2025-2026 benefit year is $533 for a single person, $698 for a married or common-law couple, plus $184 per child under 19.
How to Apply
Most people are automatically considered when they file their annual income tax return. Newcomers may need to submit Form RC151 or RC66 before regular automatic payments start.
Visit Official Application PageFrequently Asked Questions
Do I need to apply separately for the GST/HST credit?
Usually no. If you are already a tax resident and you file your return, CRA determines eligibility automatically. Newcomers are the main exception.
Is the GST/HST credit taxable?
No. It is a tax-free quarterly payment and is not reported as taxable income on your return.
When does my GST/HST credit amount change?
The amount normally changes in July, when CRA recalculates benefits using your most recently assessed tax return.
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