Do you qualify for the GST/HST credit? This comprehensive guide provides everything you need to know about eligibility, payment amounts, and how to apply. We’ll break down complex tax information into easy-to-understand language, so you can quickly determine if this valuable credit is right for you.
Quick Check: Do You Qualify?
- Are you a resident of Canada for tax purposes?
- Are you 19 or older? (Those under 19 may qualify – see below.)
- Have you filed your Canadian income tax return?
If you answered “yes” to these questions, you might be eligible. Read on for details and specific income thresholds.
Understanding Eligibility Requirements
Residency
You must be a resident of Canada for tax purposes the month before and at the beginning of the month the Canada Revenue Agency (CRA) issues the payment. This generally means living in Canada, but consult the CRA website for specific details if you are unsure.
Age
You generally need to be 19 years or older. However, if you are under 19 and meet one of the following conditions, you may still qualify:
- You have (or had) a spouse or common-law partner.
- You are (or were) a parent living with your child.
Tax Filing
Filing your Canadian income tax return is essential, even if you had no income. This is how the CRA determines your eligibility.
Income Thresholds and Payment Amounts
The GST/HST credit is income-based. The amount you receive (or if you receive it at all) depends on your net income (line 23600 of your tax return). Lower incomes generally receive higher credit amounts. The credit gradually decreases as income rises and phases out entirely above a certain threshold. Having children under 19 increases the amount you can receive.
Maximum Annual Amounts (July 2024 – June 2025):
| Family Type | Maximum Credit |
|---|---|
| Single Individual | $496 |
| Couple | $652 |
| Plus, per child under 19 | $179 |
Estimated Payment Amounts (July 2024 – June 2025): Note: These are estimates. Consult the CRA website for precise amounts.
| Family Net Income (Estimate) | Single | Couple | Plus, per Child |
|---|---|---|---|
| Up to $41,000 | $496 | $652 | $179 |
| $41,001 – $43,000 | Reduced Amount | Reduced Amount | $179 |
| $43,001 + | Likely $0 | Likely $0 | Likely $0 |
For the most accurate and up-to-date income thresholds and payment amounts, use the CRA’s Child and Family Benefits Calculator.
How to Apply
Applying is easy! You are automatically considered for the GST/HST credit when you file your annual income tax return. No separate application is required.
Payment Dates
Payments are typically issued quarterly: July, October, January, and April. These dates are subject to change, so check the CRA website for the latest schedule.
Special Situations
Shared Custody
Parents with shared custody may each be eligible for half the credit amount for each child.
Children in Care
If a child is in the care of a child welfare agency, you are generally not eligible for the GST/HST credit for that child.
Updating Your Information
If your situation changes (marital status, number of children, income), update your information with the CRA promptly to ensure you receive the correct benefit amount. Visit the CRA website for instructions on how to update your information.
Related Programs and Resources
Disclaimer
This information is for guidance only and does not constitute financial or legal advice. Consult a qualified professional for personalized advice. Always refer to the official Government of Canada website for the most up-to-date and accurate information.
Last Updated: October 26, 2023
