The GST/HST credit is Canada’s quarterly tax-free benefit for low and modest-income Canadians. The amounts are modest but guaranteed tax-free — and you are leaving money on the table if you do not file a tax return each year.
Maximum GST/HST Credit Amounts (July 2025 – June 2026)
The July 2025 – June 2026 benefit year is based on your 2024 tax return.
| Family Situation | Annual Maximum | Per Quarter |
|---|---|---|
| Single person | $533 | $133.25 |
| Married or common-law couple | $701 | $175.25 |
| Per child under 19 | +$179 | +$44.75 |
Examples by Family Size
| Family Composition | Annual Maximum | Quarterly |
|---|---|---|
| Single, no children | $533 | $133.25 |
| Couple, no children | $701 | $175.25 |
| Single parent, 1 child | $712 | $178.00 |
| Couple, 1 child | $880 | $220.00 |
| Couple, 2 children | $1,059 | $264.75 |
| Couple, 3 children | $1,238 | $309.50 |
Income Thresholds and Phase-Out
When Is the Maximum Paid?
The maximum GST credit is paid to families with adjusted family net income below the “phase-in” threshold:
| Family Situation | Income Below Which Maximum Is Paid |
|---|---|
| Single, no children | ~$10,500 |
| Single with 2 children | ~$17,500 |
| Couple, no children | ~$10,500 |
| Couple with 2 children | ~$17,500 |
At very low incomes, the credit phases in gradually. At the “fully phased-in” point, recipients receive the full maximum listed above.
When Does the GST Credit Start to Reduce?
The credit begins reducing once income passes the phase-out threshold:
| Family Situation | Phase-Out Starts At | Approximate Credit-to-Zero Income |
|---|---|---|
| Single, no children | ~$44,000 | ~$54,000 |
| Single, 1 child | ~$48,000 | ~$58,000 |
| Couple, no children | ~$47,000 | ~$61,000 |
| Couple, 2 children | ~$56,000 | ~$78,000 |
These thresholds change annually with indexation.
Phase-Out Rate
The credit is reduced by 5% of family net income above the threshold.
Example: Single person, income of $50,000 Phase-out threshold: ~$44,000 Income above threshold: $6,000 Reduction: 5% × $6,000 = $300 Remaining credit: $533 − $300 = $233/year ($58.25/quarter)
GST/HST Credit Payment Dates 2026
| Quarter | Payment Date |
|---|---|
| Q3 2025 (July 2025) | July 4, 2025 |
| Q4 2025 (October 2025) | October 3, 2025 |
| Q1 2026 (January 2026) | January 3, 2026 |
| Q2 2026 (April 2026) | April 4, 2026 |
| Q3 2026 (July 2026) | July 4, 2026 |
| Q4 2026 (October 2026) | October 3, 2026 |
GST Credit and Common Life Changes
| Life Change | Impact |
|---|---|
| Got married / became common-law | Notify CRA — family income now combined |
| Separated or divorced | Notify CRA — reverts to single-person calculation |
| New child born | Credit increases by $179/year per child |
| Child turns 19 | Their component is removed |
| Income rises significantly | Credit may be reduced or eliminated at next July update |
| Income drops significantly | Credit increases at next July update (not immediately) |
Why Some Eligible Canadians Miss the GST Credit
| Reason | What to Do |
|---|---|
| Did not file taxes | File your return — even with zero income |
| New Canadian | File your first return to establish eligibility |
| Under 19, single | Not eligible unless you have a partner or child |
| Moved and did not update CRA | Update address in CRA My Account |
| Separated but CRA still shows married | Notify CRA of marital status change |
GST credit for newcomers to Canada
If you are a new permanent resident or protected person:
- File your first Canadian tax return as soon as possible — even with $0 income
- Use Form RC151 if you want to apply for the GST/HST credit before filing a return (available in the year you arrive)
- You will receive the credit from the first full calendar year after you become a resident
CRA will calculate your entitlement automatically once your return is on file. You do not need to apply separately.
How the GST credit is paid
The GST/HST credit is deposited directly into the same bank account you use for your tax refund, or mailed by cheque if you have not set up direct deposit. If you received nothing in a quarter and believe you should have:
- Verify your tax return was filed and assessed
- Check My CRA Account to confirm the GST credit is showing
- Confirm your bank information is current in My CRA Account
- If still no payment after 5 business days past the due date, call CRA at 1-800-387-1193
Amounts under $50 per quarter may be combined into a single payment rather than paid quarterly — CRA pays the annual amount in one lump sum if the quarterly amount is below this threshold.
Separated and divorced: which status applies?
Your GST/HST credit amount depends on your marital status as of December 31 of the base year. If you separated in 2024 and were separated on December 31, 2024, CRA will calculate your 2025 GST credit as a single person rather than a couple.
Key rules for separated families:
- The parent who receives the Canada Child Benefit for a child also receives the per-child GST supplement
- If you share custody 50/50, each parent receives 50% of the per-child supplement
- Notify CRA of your separation using My CRA Account or by calling 1-800-387-1193 to ensure your credit reflects your new status
Failure to update your marital status can result in overpayments that CRA will recover in future years.