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What is the GST/HST credit?
Administered by the Canada Revenue Agency (CRA), the goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free amount paid four times every year. It helps low- to modest-income individuals and families offset all or part of the GST or HST they pay.
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Who is eligible for the 2024 GST/HST credit?
To qualify for the GST/HST credit, you must be a Canadian resident for income tax purposes in the month prior and at the start of the month in which the CRA makes a payment.
You also need to meet one of the following criteria:
- You are 19 years of age or older
- You have (or had) a spouse or common-law partner
- You are (or were) a parent and live (or lived) with your child
The credit is designed to assist Canadians with low-to-moderate incomes. Single individuals making $52,255 or more (before tax) are not entitled to the credit. A married couple with four children cannot exceed an annual net income of $69,015. See the Government of Canada’s website to learn more about income levels.
How much can you get from the GST/HST credit in 2024?
The maximum you can receive from the GST/HST credit until the end of the payment period is:
- $519 if you’re single
- $680 if you’re married or have a common-law partner
- $179 for each child under the age of 19
How is the GST/HST credit calculated?
GST/HST credit payments are calculated using your tax return from the previous year. For example, if you become eligible for the credit based on your 2023 tax return, you will receive your first payment in July 2024, the start of the 2024 payment period.
Your family net income and the number of children you have registered for the credit are used to determine the amount of your GST/HST credit payments. Check out the child and family benefits calculator to get an estimate of how much you could be entitled to.
Sometimes, the CRA will recalculate your GST/HST credit payment.
Situations that may trigger a recalculation include:
- your family’s net income changes due to a reassessment
- your eligible child turns 19 years of age
- your marital status changes
- the number of eligible children in your care changes
- a recipient dies
- you start or stop sharing custody of a child
You should notify the CRA about certain life changes immediately (i.e. your child is born or your marital status has changed). Doing so will ensure you’re getting the right payment amounts.
GST/HST Payment Dates for 2024
The GST/HST credit is paid four times per year by cheque or direct deposit.
Payments are sent on the following dates:
- January 5, 2024
- April 5, 2024
- July 5, 2024
- October 4, 2024
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How do provincial & territorial programs work with the GST/HST credit?
Some provinces and territories have programs related to the GST/HST credit. You don’t need to apply for these benefits because you’ll automatically get them if you’re eligible for the GST/HST credit. Provincial and territorial credit payments are included in your GST/HST credit payments. The only program that is issued separately is the Ontario sales tax credit.
Here’s how much you could get from each provincial and territorial program:
| Program | Annual Maximum Amount |
| BC climate action tax credit → | Individual: $504.00 Spouse or common-law partner: $252.00 Per child: $126 ($252.00 for the first child in a single-parent family) |
| New Brunswick harmonized sales tax credit → | Individual: $300 Spouse or common-law partner: $300Per child: $100($300 for the first child in a single-parent family) |
| Newfoundland and Labrador income supplement → | Individual: $520 Married or common-law couple: $589 Per child: $231 |
| Newfoundland and Labrador seniors' benefit → | Single senior: $1,516 Married or common-law couple: $1,516 |
| Northwest Territories cost of living offset → | Zone A: Adult, $441 Child, $505 Zone B: Adult, $451 Child, $515 Zone C : Adult, $470 Child, $534 |
| Nova Scotia affordable living tax credit → | Individual: $255 Married or common-law couple: $255 Per child: $60 |
| Ontario sales tax credit → | Up to $360 for each adult and each child in a family |
| Prince Edward Island sales tax credit → | Individual: $110 Spouse, common-law partner or eligible dependant: $55 |
| Saskatchewan low-income tax credit → | Individual: $398 Spouse, common-law partner or eligible dependant: $398 Per child (maximum two children): $157 Family: $1,110 |
| Yukon government carbon price rebate (individuals) → | Individual: $310 Spouse or common-law partner: $310 Per child: $310 |
How do I apply for the GST/HST credit?
There is no formal application for the GST/HST credit. All you need to do is file your taxes every year (even if you have no income to report) and the CRA will automatically determine if you’re eligible or not. If you’re a new resident, you’ll need to apply for the credit by submitting Form RC66 if you have children or Form RC151 if you’re a single individual.
