The GST/HST credit continues to be a vital, tax‑free, quarterly benefit for low‑ and modest‑income Canadians.
In 2025, the Canada Revenue Agency (CRA) has reaffirmed eligibility criteria, updated the maximum amounts—pegged at $533 for singles, $698 for couples, plus $184 per child under 19—and confirmed the quarterly payment schedule of January, April, July, and October.
This comprehensive guide will walk you through every detail—from how eligibility is determined and what affects the credit amount, to the confirmed 2025 disbursement dates.
Read on to understand the full picture and how to make the most of this important financial support.
Quick Reference — GST/HST Credit at a Glance (2025)
| Item | Details 2025 |
|---|---|
| Eligible Individuals | Canadian residents (age 19+, or parent/spouse) filing taxes |
| Maximum — Single | $533 annually |
| Maximum — Married/Common‑Law | $698 annually |
| Per Child (under 19) | $184 annually |
| Payment Frequency | Quarterly: January 3, April 4, July 4, October 3, 2025 |
| Calculation Based On | 2024 tax return (Base Year) for payments July 2025–June 2026 |
| Single Lump‑Sum Trigger | If quarterly amount under $50, paid as lump sum in July |
| Factors Recalculation | Income reassessment, marital changes, child aging, custody, death |
| Automatic Enrollment | Yes—upon filing 2024 return (newcomers may need special forms) |
What Is the GST/HST Credit?
The GST/HST credit is a tax‑free, quarterly payment designed to help low‑ and modest‑income Canadians offset the federal goods and services tax (GST) or harmonized sales tax (HST) they pay.
Eligibility is determined automatically through your annual tax return filing. Provincial and territorial top‑ups may also apply, and are generally included in the same payment—except for Ontario’s sales tax credit, which is issued separately.
Eligibility Criteria for 2025
To qualify, you must:
- Be a resident of Canada for tax purposes in the month prior to and at the time of payment.
- Be 19 years or older, or if under 19, have (or have had) a spouse/common‑law partner, or be a parent living with a child.
- File your 2024 tax return—even with no income—to be automatically assessed. Newcomers should submit Form RC151 for individuals or Form RC66 if they have children.
- Have net income below thresholds (e.g., singles under ~$52,255; couples with four children under ~$69,015 annually).
How Much You Can Receive in 2025
- Single individuals: up to $533 annually
- Married or common‑law couples: up to $698 annually
- Each child under 19: adds $184 annually to your total.
Quarterly breakdown:
- Single: ~$133 per payment
- Couple: ~$174 per payment
- Per child: ~$46 per payment
If the calculated credit for a quarter is below $50, the CRA consolidates it into a one‑time lump sum in July.
Payment Schedule Confirmed for 2025
The CRA has confirmed the 2025 GST/HST credit payment dates as:
- January 3, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
These dates apply to credits based on the 2024 tax return. Payments from July 2025 to June 2026 derive from the 2024 base year.
How Credit Amounts Are Calculated
The credit calculation is based on:
- Adjusted Family Net Income (AFNI) from your 2024 return.
- Marital status.
- Number of eligible children under 19.
CRA provides a GST/HST payment notice in July showing the amount and calculation basis.A calculation sheet is also available to estimate the amounts per category.
Recalculations & Life Changes
Your payment amount may be recalculated if any of these occur:
- A tax reassessment changes your (or your spouse’s) income.
- Marital status changes.
- Children turn 19, are added, removed, or custody changes.
- A recipient dies.
CRA will provide a notice of redetermination if amounts change—and will reduce future payments or credits if you’ve been overpaid.
Key Things to Do (and Avoid)
- File your 2024 tax return early, even if earnings are zero.
- Sign up for direct deposit and keep your address updated in CRA My Account.
- Report life changes promptly: income shifts, marital status, children.
- Watch your My Account or CRA mobile app to track notices and future payments.
What the “$496” Might Refer To
The title mentions “$496” GST/HST Credit 2025, but CRA’s latest confirmed maximums—based on the 2024 base year—are $533, $698, and $184 per child.
There is no official reference to a $496 amount in any CRA documentation or credible updates. It may be a misstated estimate or rounding, so rely on the official figures above.
The GST/HST credit 2025 remains a crucial, tax-free, quarterly financial support for low-income Canadians.
With a maximum annual entitlement of $533 for singles, $698 for couples, plus $184 per child under 19, and four confirmed payment dates—January 3, April 4, July 4, and October 3—this benefit helps ease the burden of sales taxes on essential goods and services.
Eligibility is automatic upon filing your 2024 tax return, with recalculations triggered by life changes and available notices from CRA.
Stay proactive, ensure your information is updated, and use CRA’s online services to track your entitlements.
While the reference to $496 doesn’t align with CRA’s official numbers, the accurate, maximum figures provided here are what theCRA will pay based on 2024 income.
Make sure to take full advantage of this important credit in 2025.
Frequently Asked Questions
1. Is the GST/HST credit tax-free and does it affect other benefits?
Yes—it is completely tax‑free and does not reduce eligibility for other government benefits.
2. How do I ensure I receive my GST/HST credit?
File your 2024 tax return, set up direct deposit, and keep your personal information current with CRA.
3. What happens if my quarterly credit is less than $50?
If the quarterly amount is under $50, CRA consolidates all due amounts and issues it as a lump‑sum payment in July.