How the Canada GST/HST tax credit works

What is the GST/HST tax credit?

The GST/HST credit is a tax-free payment issued by the Canada Revenue Agency (CRA) to help reduce the financial burden of GST and HST on qualifying Canadians. Payments are made four times a year and are based on your family’s net income from the previous tax year. 

You don’t have to apply for the GST/HST credit each year. When you file your income tax return, the CRA automatically reviews your information to determine whether you’re eligible. If you qualify, the payments are deposited quarterly.

Remember: You don’t need to include these payments on your tax return—they’re not considered taxable income and won’t affect any other benefits you receive.

GST/HST credit eligibility

To qualify for the GST/HST credit, you must be a resident of Canada and meet one or more of the following conditions:

• You’re at least 19 years old
• You have (or had) a spouse or common-law partner
• You’re a parent who lives (or lived) with your child—if you share custody, each parent may be eligible for half the credit

Keep in mind: Credit eligibility is also based on your family’s net income from the previous year. The CRA updates the amount you receive each year based on any changes to your income or personal situation.

Here’s a rundown of the maximum income to be eligible for the credit if you’re single, sourced from the Canada Revenue Agency:

And here are the maximums for those who are married or common law:

You may not qualify for the GST/HST credit if any of the following apply:

• You are not considered a resident of Canada
• You’re exempt from paying tax
• You’re serving 90 consecutive days or more in prison or a similar institution
• The intended recipient of the credit is deceased

Here’s how much you could get

The amount of the GST/HST credit varies depending on your income and family size. Here are the maximum amounts for the 2024 base year (payments received July 2025 to June 2026):

• Up to $533 if you’re a single individual
• Up to $698 if you’re married or have a common-law partner
• Up to $184 for each child under the age of 19
  

Your eligibility could change if your circumstances change. These factors can affect how much you receive:

• A change in family net income after a tax return reassessment
• An eligible child turns 19
• A change in marital status
• A change in the number of eligible children in your care
• A change in the shared custody of a child
• Recipient death

How to apply for the GST/HST tax credit

In most cases, there is no “application” process for the GST/HST credit. If you’re a Canadian resident and filed your tax return last year (even if you had no income), the government will automatically determine whether you’re eligible—and how much you’re eligible for—based on that return.

There is one exception: newcomers to Canada.

Newcomers may be eligible for the GST/HST tax credit

If you’re a new Canadian resident, you must apply for the credit. 

New residents without children can complete a quick, online form via the CRA website. You’ll need the following information on hand:

• Name
• Date of birth
• Address
• Telephone number
• Social insurance number (SIN) 
• Residency and income information for the last 36 months
  

New residents with children must print and complete the RC151 form, then mail it in along with proof of birth (e.g., birth certificate) for any children you’re applying for. If you’re also eligible for the Canada Child Benefit, you should use form RC66 instead.

FAQs

Read more about taxes:

• How can couples avoid capital gains tax on property in Canada?
• Tax implications of giving your spouse money to invest
• How is investment income taxed in Canada?
• What is the Canada Carbon Rebate?

About MoneySense Editors

MoneySense editors and journalists work closely with leading personal finance experts in Canada. Since 1999, our award-winning magazine has helped Canadians navigate money matters.

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