Canada GST/HST Credit Explained: Eligibility and Payments

For many Canadians on modest incomes, rising living costs make every dollar matter. The GST/HST credit is a tax-free quarterly payment from the Canada Revenue Agency (CRA) designed to help reduce the burden of federal sales tax on eligible individuals and families. If you qualify, the CRA will send payments every three months based on information from your tax return.

What is the GST/HST tax credit?

The GST/HST credit is a non-taxable benefit paid by the CRA to help offset the Goods and Services Tax/Harmonized Sales Tax for low- and modest-income households. Payments are issued quarterly and are calculated from your family net income reported on the previous year’s tax return.

You normally don’t have to apply each year. When you file your tax return, the CRA checks your eligibility automatically and arranges quarterly payments if you qualify.

Note: These payments are not taxable and do not need to be reported on your income tax return. They also do not directly reduce other federal benefits, though your overall benefit amounts may be recalculated if your income or family situation changes.

GST/HST credit eligibility

To be eligible for the GST/HST credit you must be a resident of Canada and meet at least one of the following conditions:

You are 19 years of age or older
You have, or have had, a spouse or common-law partner
You are a parent who lives, or lived, with your child (if you share custody, each parent may qualify for half of the credit)

Keep in mind: Eligibility and the payment amount are based on your family net income for the previous tax year. The CRA updates payment amounts annually to reflect income changes and other changes in personal circumstances.

Below are the maximum net income thresholds for single individuals and single parents, as used by the CRA to determine eligibility:

Base year	Single individual without children	Single parent, 1 child	Single parent, 2 children	Single parent, 3 children	Single parent, 4 children
2024	$56,181	$63,161	$66,841	$70,521	$74,201
2023	$54,704	$61,504	$65,084	$68,664	$72,244
2022	$52,255	$58,755	$62,175	$65,595	$69,015
2021	$49,166	$55,286	$58,506	$61,726	$64,946

And here are the corresponding thresholds for married or common-law couples:

Base year	Married/common-law, no children	Married/common-law, 1 child	Married/common-law, 2 children	Married/common-law, 3 children	Married/common-law, 4 children
2024	$59,481	$63,161	$66,841	$70,521	$74,201
2023	$57,924	$61,504	$65,084	$68,664	$72,244
2022	$55,335	$58,755	$62,175	$65,595	$69,015
2021	$52,066	$55,286	$58,506	$61,726	$64,946

You may not be eligible for the GST/HST credit if any of the following apply:

You are not considered a resident of Canada
You are exempt from paying tax
You are serving 90 consecutive days or more in prison or a similar institution
The intended recipient of the credit is deceased

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How much you could receive

The GST/HST credit amount depends on your family income and size. For the 2024 base year (payments issued July 2025 to June 2026), the maximums are:

Up to $533 for a single individual
Up to $698 for a married or common-law individual
Up to $184 for each child under 19

Your payment amount can change if your circumstances change. Factors that may affect your eligibility or payment size include:

A reassessment of family net income after filing
An eligible child turning 19
A change in marital status
A change in the number of eligible children in your care
A change in child custody arrangements
The death of a recipient

How to apply for the GST/HST tax credit

For most Canadians there is no separate application. If you are a resident and filed a tax return for the previous year—even with no income—the CRA will determine eligibility automatically and arrange payments if you qualify.

New residents to Canada: If you’ve recently become a resident of Canada, you must apply for the GST/HST credit. Newcomers without children can complete the CRA’s online form. You will need details such as your name, date of birth, address, phone number, Social Insurance Number (SIN), and residency and income information for the past 36 months.

New residents with children should complete and mail the RC151 form with proof of the children’s births. If you are also applying for the Canada Child Benefit, form RC66 should be used instead.

FAQs

Why did my GST payment go down?

Your payment may drop if your family net income increased, if a child turned 19, if your marital status changed, if custody arrangements changed, or if a recipient passed away. The CRA recalculates payments when your tax information or family situation changes.

Is everyone eligible for the GST/HST credit?

Not everyone automatically qualifies. To be eligible you must be a resident of Canada and meet at least one of the following: be 19 or older, have or have had a spouse or common-law partner, or be a parent who lives or has lived with your child. Eligibility is also income-dependent.

What is the maximum income to qualify for the GST/HST credit?

The maximum qualifying income varies by family situation. For example, a single individual without children had a 2024 threshold of $56,181. For a married or common-law couple with two children, the 2024 threshold was $66,841. Refer to the tables above for the full breakdown by year and family type.

How much GST credit will I get?

Your payment depends on marital status, family income, and the number of children under 19. The maximums for 2024 are up to $533 for a single individual, up to $698 for someone who is married or in a common-law relationship, and up to $184 per child under 19. The CRA will reassess your eligibility if your situation changes.