GST/HST Credit

GST/HST Credit – Eligibility

Eligibility

You are generally eligible for the GST/HST credit if you:

• Are 19 years of age or older

If you are under 19, you must meet at least one of the following conditions:

• You have (or previously had) a spouse or common-law partner, or
• You are (or were) a parent and live (or previously lived) with your child

You must be a resident of Canada for income tax purposes during:

• The month before the CRA makes a payment, and
• At the beginning of the month when the CRA makes the payment

The CRA usually issues GST/HST credit payments in July, October, January, and April.

How to Apply

In most cases, you only need to file your tax return each year to receive the GST/HST credit, even if you have no income to report.

New Residents of Canada Must Apply

You do not need to file a first tax return before receiving the GST/HST credit.

If you are a new resident of Canada, follow these steps:

• Complete Form RC151 – GST/HST Credit and Canada Carbon Rebate Application (for individuals who become residents of Canada), and register any children in your care.
• If you are also applying for the Canada Child Benefit (CCB), you do not need to complete this form.
• Mail the completed form to your tax centre, and include birth documents for any children you are claiming.

GST/HST Credit – How Much You May Receive

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1. Overview
2. Eligibility
3. Application
4. How much you may receive
5. Payment dates

How Much You May Receive

Your GST/HST credit payment is based on:

• Your adjusted family net income
  • If you are single: the amount on Line 23600 of your income tax return (or the amount from your tax return if you filed one)
  • If you have a spouse/common-law partner: your incomes are combined to calculate family net income
• The number of children under 19 registered for the Canada Child Benefit and the GST/HST credit

For the 2023 base year (payment period July 2024 to June 2025), you may receive up to:

• $519 if you are single
• $680 if you are married or have a common-law partner
• $179 for each child under 19

Keep your personal information up to date to avoid underpayments or overpayments. An increase in your 2023 adjusted family net income may affect your payments starting July 2024.

You can also estimate your GST/HST credit using the Child and Family Benefits Calculator.

What Can Affect Your Payment Amount

The CRA may recalculate your GST/HST credit if:

• Your or your spouse/common-law partner’s tax return is reassessed and your family net income changes
• A child you claimed turns 19
• Your marital status changes
• The number of eligible children in your care changes
• The recipient dies
• You start or stop sharing custody of a child