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:
- Northwest Territories
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.
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 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
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.