How to Apply for the GST/HST Credit and Know Your Payment Dates
The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low or modest incomes offset some of the goods and services tax or harmonized sales tax they pay. You do not need to have tax owing to receive it, and you generally do not submit a separate application each year.
The Canada Revenue Agency (CRA) calculates eligibility from information in your income tax return. Understanding the income thresholds, family details, application process, and payment schedule can help you avoid missed payments and identify problems early.
What the GST/HST credit provides
The credit may include a basic amount for the eligible recipient, an amount for a spouse or common-law partner, and supplements for eligible children under 19. The exact amount depends on adjusted family net income, marital status, the number of children, and the applicable benefit year.
Payments are normally issued four times a year. The credit is separate from the Canada Child Benefit, provincial credits, CPP, OAS, and GIS, although a household may receive several of these programs at the same time.
The CRA usually assesses the credit after processing the previous year’s tax return. For example, income reported for one tax year can determine payments made from July through the following June.
Who can qualify
You generally must be a resident of Canada for income tax purposes in the month before, and at the beginning of, a payment period. You must also meet the age and family requirements. Most recipients must be at least 19 years old, although someone under 19 may qualify if they have a spouse or common-law partner or live with their child.
Your adjusted family net income must fall below the applicable limit. The threshold is not one universal figure: it changes according to family size, marital status, and the number of eligible children. Receiving employment income, pension income, or government benefits does not automatically disqualify you.
New residents and people who have not yet filed a Canadian tax return may need to provide additional information. The CRA can use forms such as RC151 to assess newcomers for certain benefit payments before a full tax history is available.
How to apply through your tax return
For most Canadians, applying for the GST/HST credit means filing an annual income tax return, even if there is no income to report and no tax payable. Each spouse or common-law partner should file a separate return. The CRA uses both returns to calculate the household’s entitlement.
When completing the return, provide accurate information about your marital status, children, address, and residency. A change in marital status can affect the calculation, so report it to the CRA promptly rather than waiting for the next tax season.
If you are a newcomer, Indigenous person, temporary resident, or person in another special situation, review the CRA’s instructions for the appropriate application or supporting documents. Keep copies of your return, immigration records, and notices of assessment in case the agency requests verification.
When payments are issued
GST/HST credit payments are generally deposited or mailed in January, April, July, and October. The exact date can change when a scheduled date falls on a weekend or holiday. For the 2025 payment year, commonly listed dates are January 3, April 4, July 4, and October 3.
| Payment period | Typical timing | What determines the amount |
|---|---|---|
| January | Early January | Prior tax return and family information |
| April | Early April | CRA assessment and current records |
| July | Early July | Usually begins a new benefit year |
| October | Early October | Income, marital status, and children |
Check the CRA payment calendar for the current year before relying on a specific date. Direct deposit is usually faster than a mailed cheque, and a delayed payment may reflect an unprocessed return, missing information, or a recent change in household circumstances.
How income and family changes affect the credit
The CRA recalculates the credit when it receives updated information. A marriage, separation, divorce, new child, change in custody, or death of a spouse can change the payment amount. Report these changes through CRA My Account or by contacting the agency.
A rise or fall in income may affect future payments rather than the next deposit immediately. Keep your notice of assessment because it shows the income figure used in the calculation and may explain why an amount changed.
The GST/HST credit is tax-free, so it is not added to taxable income. However, it is still important to file every year. Failing to file can stop the CRA from reassessing your entitlement, even if your income is low.
Steps that help prevent missed payments
- File your tax return every year, including years with little or no income.
- Use direct deposit and keep your banking and mailing address current.
- Report marital status, custody, residency, and dependent changes promptly.
- Review your notice of assessment and benefit information in CRA My Account.
- Keep tax documents and payment records so you can track discrepancies.
The GST/HST credit can be especially useful when household costs rise, but it works best as part of a wider plan. If you are also reviewing retirement income, this guide to CPP and OAS benefits can help distinguish contributory pension payments from income-tested support.
Use the CRA’s latest eligibility thresholds and payment calendar when preparing your return. Then review your household budget and available benefits through personal finance resources so quarterly credits are included in your regular cash-flow planning. If retirement timing is part of that decision, compare the effects of claiming at different CPP ages before choosing a start date.