The Goods and Services Tax (GST) credit is a tax-free benefit paid out every quarter to eligible Canadians with low-modest incomes.
In some provinces, this tax credit is referred to as the Harmonized Sales Tax (HST) credit.
The GST/HST credit program is administered by the Canada Revenue Agency (CRA). Depending on your province of residence, your quarterly GST payments may be combined with other provincial or territorial benefits.
Read on to learn about the GST and HST credit, payment dates, amounts, eligibility criteria, and how to apply.
GST Payment Dates in 2023
The payment dates for GST and HST this year are:
- January 5, 2023
- April 5, 2023
- July 5, 2023
- October 5, 2023
Payments can be received through direct deposit to your bank account or via a cheque in the mail.
If you want to update your bank information or the number of children in your care, you can do so through your CRA My Account.
If you don’t receive your credit payment on the above dates, wait for at least 10 business days before contacting the CRA at 1-800-387-1193.
How Much is The GST/HST Refund?
The GST/HST amount you receive varies with your family’s net income and the number of minor children under your care.
You can use the CRA’s benefits calculator to estimate your credit amount.
In general, the following GST/HST credit payments apply.
| GST/HST credit | July 2023 – June 2024 |
| Credit for each qualified child under 19 | $171 |
| Credit if you are married or have a common-law partner | $650 |
| Supplement for single adults | $496 |
To receive the GST/HST credit, you should file an income tax return even if you don’t have any income to report.
For the July 2023 to June 2024 payment period, CRA uses your 2022 tax return to assess your eligibility. For the July 2024 to June 2025 payments period, your 2023 tax return applies.
What is the GST/HST Credit?
The GST/HST credit refunds sales taxes to Canadians with a low or modest income.
While most provinces and territories have distinct sales taxes (i.e. the federal GST and/or provincial PST), some provinces combine both taxes, resulting in the Harmonized Sales Tax (HST).
Provinces where only the 5% federal GST is applicable are:
- Alberta
- Northwest Territories
- Nunavut
- Yukon
Provinces that pay HST are:
- New Brunswick: 15%
- Newfoundland and Labrador: 15%
- Ontario: 13%
- Nova Scotia: 15%
- Prince Edward Island: 15%
Residents of British Columbia, Manitoba, Quebec, and Saskatchewan pay separate GST and provincial sales taxes.
Eligibility
To be eligible to receive the GST/HST credit, you must be considered to be a resident of Canada for income tax purposes.
At least one of the following must also apply:
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- You are 19 years of age or older
- You have (or previously had) a spouse or common-law partner
- You are (or previously were) a parent and live (or prematurely lived) with your child
Income Threshold For HST/HST Credit
When your family net income exceeds the threshold amounts below, you become ineligible for the GST or HST credit (for the July 2023 – June 2024 period):
| Family structure | Adjusted family net income |
|---|---|
| Single person | $52,255 |
| Single parent with 1 child | $58,755 |
| Single parent with 2 children | $62,175 |
| Single parent with 3 children | $65,595 |
| Single parent with 4 children | $69,015 |
| Married/common-law couple with no children | $55,335 |
| Married/common-law couple with 1 child | $58,755 |
| Married/common-law with 2 children | $62,175 |
| Married/common-law with 3 children | $65,595 |
| Married/common-law with 4 children | $69,015 |
How To Apply For The GST/HST Credit
The CRA automatically assesses your eligibility for the GST/HST credit when you file your taxes.
If you are a newcomer to Canada, you can apply as follows:
- Complete Form RC66 if you have children. This application also includes Canada Child Benefits.
- Complete Form RC151 if you don’t have children.
Mail the completed form to the tax nearest to you.
GST/HST credit payments may be combined with some of your provincial benefits programs.
Examples of combined payments include:
- BC Climate Action Tax Credit
- PE Sales Tax Credit
- SK Low-Income Tax Credit (SLITC))
- Yukon Government Carbon Price Rebate-Individuals (YGCPRI)
- NS Affordable Living Tax Credit
- NWT Cost of Living Offset
- NL Income Supplement
- NL Disability Amount
- NL Seniors’ Benefit
GST/HST FAQs
Is the GST credit increasing?
GST credit recipients recently received a top-up increase of up to $467 for single individuals and a bit more for couples. There was also a grocery rebate top-up in July 2023.
Who qualifies for the GST rebate?
Canadians with a low or moderate income who are residents for tax purposes and are at least 19 years old.
Related:
When will gst go up I heard about rebate checks also coming out when will all this be
How much would I get on gst day
I would like to know how much will I receive in gst chegue.
Since I became a widow in 2006 I have always received the GST rebate. I did receive the rebate in Oct. 21/Jan22/and Apr/22. I have not received any in July. I did file my Income Tax and paid taxes.
What is wrong?
Were seniors receive More GST in July?
Because I didn’t receive extra on my GST?
@Jeannine: The increased GST benefit is slated for payment later this year as a one-time, lump-sum payment to eligible recipients.
If GST went up in July 2022…why didn’t I get the increase???
Can you please also explain amounts in a quarter-monthly amount instead of yearly.. it’s quite confusing.
Thanks
@Elizabeth: The $467 per single adult is for the benefit year that runs from July 2022 to July 2023.So, quarterly, you could receive $116.75 in January, April, July, and October. Based on the increased benefit of 50% for 2022, eligible single adult recipients can expect an additional $233.50 before the end of this year. You can apply the same analogy to your situation (e.g. couple, number of children, etc.). Hope this helps.
I am still confused. I got my normal gst credit today. What happened to the increase?
Are you saying I won’t see the increase until the end of the fiscal year (July/03)?
Very confusing
@Wilbert: You will get the extra payment before the end of 2022, as per the government’s website. I assume they were unable to get it processed alongside the regular October quarterly payment.
How much will I get with 3 children and I? Also when is the Scott more payment?
The additional payment will be issued before the end of December 2022 based on the government’s website.
how much will i get for my october 2022 GST
@Cheri: This depends on many factors, including whether you have a spouse/partner, kids, etc.
When would I get my GST I haven’t got it for a whole full year last year
@Gavin: Please contact the CRA directly at 1-877-627-6645 if you have questions about your payment.
According to Canada Revenue we are to receive the top up of the GST in December. It was not passed by the government before the Oct. payment date. Whoever said double GST for October was WRONG. It will be a one time payment according to the CRA.
Can we just say if in October is that the only and last 50% increase in GST, then back to normal in January 2023?
Yes. After the bonus is paid this year, the quarterly amounts will return to normal in January.
can you direct deposit my GST checks plz and thanks
@Sydney: The CRA does that. Please contact them directly if you haven’t received your deposit.
What is the annual wage limit (for a single individual, no children) to get the increase? I read on one site that you get the gst (normal) if you make under 49K, but you won’t get the extra payment if you make over 39K? I’m confused.
I only received the gst for July 2022 after I had my 2021 taxes filed. I am a widow and also a senior. Do I Qualify for any other gst now that the government has introduced a new funding to help in these financial hardships, that are impacting all of us.
@Carolann: The extra GST credit will be paid to all eligible recipients. The payment date hasn’t been announced yet.
I’m curious about the GST/HST credit amounts. Will I get the full amount of GST/HST that I paid, or will I get a partial credit?
@Threads guy: What you get is a partial credit at best for the GST/HST credit you pay when purchasing goods and services.
hi i am just wondering when i will get my gst before i complain to cra about i did not get my gst yet in my bank account i always get my gst ontime this time it is not in my bank account when can i get it then please let me know as soon as possible
@Tricia: As per the CRA, you should allow for a few extra business days before getting worried or contacting them.