Canada GST/HST Credit Guide

the GST/HST credit in Canada. The GST/HST credit is a tax-free quarterly payment from the CRA designed to offset the GST/HST paid by the low- and modest-income individuals and families. For the 2025-26 benefit year (July 2025 to June 2026), the maximum annual GST/HST credit is $519 (single person), $680 (couple or the single parent), and $179 per child under 19. The credit is income-tested — the GST/HST credit is reduced by 5% of the adjusted family net income (AFNI) above $40,000 for the single individuals and 10% of the AFNI above $40,000 for the families. The GST/HST credit is automatically paid to the eligible individuals who file the annual tax return (the "GST/HST credit application" is integrated into the T1 return). The GST/HST credit application for the new residents (the Form RC66) must be filed separately. The GST/HST credit recovery (the "clawback" — the repayment of the credit in the year following the income increase) applies when the income increases above the threshold. The provincial GST credits (the Ontario Trillium Benefit, the BC Climate Action Tax Credit, the Quebec Solidarity Tax Credit) are paid separately by the provinces (but are often integrated with the GST/HST credit payment).

GST/HST Credit Amounts (2025-26)

Single individual: $519 per year ($130 per quarter, paid in July, October, January, April). The credit is reduced by 5% of the AFNI above $40,000. The credit is fully eliminated at $50,380 (for the single individual with no children).
Couple or single parent: $680 per year ($170 per quarter). The couple credit is the combined credit for the spouses. The single parent credit is the same as the couple credit (the parent with the child under 19 qualifies for the higher rate).
Children under 19: $179 per child per year ($45 per quarter). The child must be the "eligible dependant" (the child under 19 who is registered for the CCB or the child who has the GST/HST credit application).
Phase-out: The GST/HST credit is reduced by 5% of the AFNI above $40,000 for the single individuals (the $519 credit is zero when the income reaches $50,380). For the families, the reduction is 10% of the AFNI above $40,000.

Eligibility & Application

Residence: The individual must be the Canadian resident for the income tax purposes at the beginning of the payment month. The individual must be 19+ (or have the spouse or the child under 19).
Legal status: The individual must be the Canadian citizen, the permanent resident, or the "protected person" (the refugee). The temporary residents (the work permit holders, the study permit holders) who have lived in Canada for 18+ months are eligible for the "GST/HST credit for the temporary residents."
Tax return requirement: The GST/HST credit is automatically calculated based on the tax return. The taxpayer must file the tax return each year to continue receiving the GST/HST credit (the "GST/HST credit application" is integrated into the T1 General return).
New residents: The new residents (the immigrants, the returning residents) must file the Form RC66 (the "Canada Child Benefits Application") to apply for the GST/HST credit. The application should be made as soon as the individual arrives in Canada.

Payment Schedule & Direct Deposit

Quarterly payments: The GST/HST credit is paid in the four quarterly instalments on the 5th of July, October, January, and April (or the previous business day if the 5th falls on the weekend).
Direct deposit: The GST/HST credit is paid by the direct deposit to the bank account. The taxpayer must enroll in the CRA My Account and set up the direct deposit for the "CRA payments" (the "GST/HST credit and the CCB" direct deposit).
Lump-sum payment: The CRA can make the lump-sum GST/HST credit payment for the current and the prior benefit years if the taxpayer did not file the tax return in the prior years (the "GST/HST credit retroactive payment").

For the Canada Child Benefit and the family benefits, see our Canada Child Benefits Guide →. For the Climate Action Incentive Payment (CAIP) and the carbon tax rebates, see our Climate Action Incentive Guide →.