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 2021
The payment dates for GST and HST this year are:
- January 5, 2021
- April 1, 2021
- July 5, 2021
- October 5, 2021
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 dates listed above, wait for at least 10 business days before contracting the CRA at 1-800-387-1193.
What is the GST/HST Credit?
The GST/HST credit is a refund of sales taxes to Canadians who have a low or modest income.
While the majority of provinces and territories have distinct sales taxes (i.e. the federal GST and/or provincial PST), some provinces combine both taxes, resulting in the Harmonizes 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:
- 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
How Much is The GST/HST Refund?
The GST/HST amount you receive varies with your family net income and 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 2021 – June 2022 |
| Credit for eligible adult | $299 |
| Credit for each qualified child under 19 | $157 |
| Equivalent to spouse amount for single parents | $299 |
| Supplement for single adults | $157 |
You can view the updated rates here.
In order to receive the GST/HST credit, you should file an income tax return even if you don’t have income to report.
For the July 2021 to June 2022 payment period, CRA uses your 2020 tax return to assess your eligibility. For the July 2022 to June 2023 payments period, your 2021 tax return applies.
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 2021 – June 2022 period):
| Family structure | Adjusted Family net income |
| Single person | $48,012 |
| The parent with 1 child | $53,992 |
| Single parent with 2 children | $57,132 |
| Single parent with 3 children | $60,272 |
| Single parent with 4 children | $63,412 |
| Married/common-law couple with no children | $50,852 |
| Married/common-law couple with 1 child | $53,992 |
| Married/common-law with 2 children | $57,132 |
| Married/common-law with 3 children | $60,272 |
| Married/common-law with 4 children | $63,412 |
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 the 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
GST credit recipients recently received a top-up increase of up to $443 for single individuals and a bit more for couples. This one-time GST increase was a part of the COVID-19 benefit program.
Canadians who have a low or moderate-income, are residents for tax purposes and are at least 19 years old.
Related:
- What Are Canada FPT Deposits?
- Guide To Canadian Bank Institution Numbers
- Capital One Guaranteed Secured Mastercard Review
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