GST/HST Credit — Your Quarterly Tax-Free Payment from the CRA
What you will learn: What the GST/HST Credit is, how much it is worth, when it arrives, how to make sure you are receiving it, and what to do if you have been missing it for years.
George's story. George, 78, from Truro, Nova Scotia, had been filing his taxes every year with the help of a volunteer at his local library's tax clinic. One April, the volunteer pointed out that George had been receiving the GST/HST Credit for years — $129 deposited to his bank account every January, April, July, and October — and hadn't realised it was a government benefit. He thought the small deposits were bank interest.
His neighbour Bernard had a different situation. Bernard had not filed a tax return in six years. He was on OAS and assumed he had nothing to report. When the library volunteer helped him file six years of back returns, the CRA calculated the GST/HST Credit Bernard had missed and issued a retroactive payment of $2,800.
Both men's lesson: "File every year. Even if you have no income to report. The credit is automatic — but only if you file."
What Is the GST/HST Credit?
The GST/HST Credit is a tax-free quarterly payment from the federal government to help low- and modest-income Canadians offset the cost of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) they pay throughout the year. It is paid four times per year.
You do not apply for the GST/HST Credit separately. The CRA determines your eligibility automatically based on your filed tax return each year. All you have to do is file your taxes. If you are eligible, the CRA will calculate your payment and start depositing it.
How Much Is the Credit Worth?
The GST/HST Credit amount is adjusted for inflation each year. For the 2025 benefit year (paid July 2025 to June 2026), approximate amounts for a single person with income below $40,000 are:
| Household situation | Annual credit (approx.) | Per payment (approx.) |
|---|---|---|
| Single person | ~$519/year | ~$130 every 3 months |
| Married or common-law couple | ~$680/year | ~$170 every 3 months |
| Each child under 19 | ~$179/year additional | ~$45 additional every 3 months |
Amounts are indexed to inflation and change each July. The credit phases out as net family income rises above approximately $40,000 and is eliminated around $53,000 for a single person (higher for couples). Verify the exact amount for your situation through CRA My Account or at canada.ca/gst-hst-credit.
When Do Payments Arrive?
| Payment | Approximate date |
|---|---|
| 1st quarter | January 5 (or closest business day) |
| 2nd quarter | April 5 (or closest business day) |
| 3rd quarter | July 5 (or closest business day) |
| 4th quarter | October 5 (or closest business day) |
If the 5th falls on a weekend or holiday, payment arrives on the preceding business day. Payments go to whichever bank account you have registered with CRA for direct deposit, or by cheque to your mailing address.
If you have moved and not updated your address with the CRA, GST/HST Credit cheques may be going to an old address and being returned uncashed. Log in to CRA My Account (or call 1-800-959-8281) to update your mailing address and set up direct deposit so payments reach you automatically.
Who Qualifies
- You are a Canadian resident for income tax purposes
- You are 19 years old or older (or are married / have children)
- Your net family income is below the income threshold (approximately $53,000 for a single person in 2025 — verify current threshold at canada.ca)
- You filed a tax return for the previous year — even if you had no income to report
If you receive the Guaranteed Income Supplement (GIS), your income is almost certainly below the GST/HST Credit threshold. The GIS itself does not count as income for this credit. Most GIS recipients receive the full GST/HST Credit amount. If you are receiving GIS and are not seeing a quarterly deposit around the 5th of January, April, July, or October — check your CRA My Account to confirm the credit is being calculated.
If You Have Not Been Filing — What to Do
Many seniors stop filing tax returns after they retire, assuming there is nothing to report. This is the single most common reason people miss years of GST/HST Credit payments. The CRA will not send the credit if no return has been filed.
Getting back on track and claiming missed credit:
The Credit Is Also a Gateway to Other Benefits
Filing your tax return to claim the GST/HST Credit also triggers the CRA's eligibility calculation for several other benefits:
- Guaranteed Income Supplement (GIS) — requires annual tax filing to stay enrolled
- Canada Carbon Rebate (in applicable provinces) — quarterly payment, same filing requirement
- Ontario Trillium Benefit — energy, property tax, and sales tax credits for Ontario residents
- Age Amount Credit — automatic credit for Canadians 65 and older
If you are a low-income Canadian and you file your taxes, the GST/HST Credit arrives automatically — four times a year, no application needed.
The single action that unlocks this and several other federal benefits: file a tax return every year, even if you have no employment income to report. A free CVITP clinic at your local library or seniors centre will do it for you at no cost.
Frequently Asked Questions
Do I have to apply for the GST/HST Credit?
No. The CRA automatically determines your eligibility and payment amount each year based on your filed tax return. You must file a return every year to continue receiving the credit. The credit is calculated when your return is processed — usually within 2 to 4 weeks of filing electronically, or 6 to 8 weeks by paper.
When does the GST/HST Credit arrive?
Four times per year: January 5, April 5, July 5, and October 5. If the 5th falls on a weekend or holiday, payment arrives on the preceding business day. Payments are deposited directly to your bank account if you have direct deposit set up with CRA, or sent by cheque if not.
Can I get the credit for years I did not file a tax return?
Yes. You can file tax returns going back up to 10 years. For each filed year, CRA will calculate the GST/HST Credit you were eligible for and issue a retroactive payment. Someone who did not file for five years could receive a lump sum payment covering all five years at once.
A free CVITP tax clinic can help you file multiple years of back returns. Find one at canada.ca/cvitp or call 1-800-959-8281.
Does receiving GIS affect my GST/HST Credit?
GIS payments are not counted as income for the GST/HST Credit income test. Most seniors who receive GIS have income well below the credit threshold and receive the full credit amount. Filing your taxes to claim GIS also automatically triggers the GST/HST Credit calculation.
Sources & References
Note: GST/HST Credit amounts are adjusted for inflation each July. Verify current payment amounts for your household situation at canada.ca or through CRA My Account.