Canadians eligible for GST/HST credit to receive payments today

Eligible Canadians should expect the payment by direct deposit, the Canada Revenue Agency said

Published Jan 03, 2025  •  3 minute read

The Canada Revenue Agency headquarters' Connaught Building in Ottawa. Photo by SEAN KILPATRICK/THE CANADIAN PRESS FILES

The government is providing tax-free quarterly payments to help individuals and families with low and modest incomes — and the first payment of 2025 is being made on Friday.

The goods and services tax and harmonized sales tax (GST/HST) credit is intended to offset GST or HST for certain Canadians, the federal government says online.

“It may also include payments from provincial and territorial programs. You are automatically considered for the GST/HST credit when you file your taxes,” according to the government.

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Eligible Canadians should expect the payment by direct deposit, the Canada Revenue Agency said in a post on X, adding that it could take up to 10 business days to arrive.

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The rest of the 2025 payments are expected to be made the first week of April, July and October respectively.

Who is eligible for GST/HST credit payments in Canada?

Those who are generally eligible for the credit are Canadians who are at least 19 years old and are residents of the country for tax purposes the month before the CRA makes a payment and the beginning of the month the payment is made.

There are other ways Canadians under the age of 19 can be eligible: if they have a spouse or common-law partner (or previously had one), or are a parent who lived with their child (or used to live with their child).

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“Parents in a shared custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial and territorial credit,” per the federal government.

In order to receive the GST/HST credit, Canadians simply have to file their taxes, even if they do not have any income to report. However, new residents still have to apply. For Canadians who are turning 19, the government said, the CRA will issue the first payment on the payment date that comes after the person’s birthday.

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How much can Canadians receive in GST/HST credit?

The GST/HST credit payments are based on adjusted family net income and the number of children under 19 years old that you have registered for the Canada child benefit and the GST/HST credit, according to the government.

The current payment is being made for the 2023 base year as the payment period is between July 2024 to June 2025.

Single Canadians could receive up to $519. Married Canadians or those with a common-law partner could receive up to $680. Canadians can get $179 for each child under the age of 19.

Personal information should be updated “to avoid underpayments or overpayments,” the government said. The CRA may recalculate the credit payment if there is a change to a family’s net income, changes to a marital status, changes to the number of eligible children in a person’s care or changes to the custody of a child. Payment can also be recalculated if an eligible child turns 19 or a recipient dies.

Is GST/HST credit the same as the holiday tax break?

The GST/HST credit is not the same as the holiday tax break. The two are separate initiatives that currently overlap.

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In November 2024, the federal government announced that there would be a holiday tax break starting on Dec. 14, 2024. It is expected to last until Feb. 15, 2025, according to a news release from the office of Prime Minister Justin Trudeau.

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“With a GST/HST exemption across the country, Canadians will be able to buy essentials like groceries, snacks, and kids clothing – all tax-free,” per the release.

The tax break applies to food-related items (prepared foods, restaurant meals, snacks), beverages including beer, wine and cider, as well as child-related items (clothing, diapers, car seats), books, print newspapers and even Christmas trees.

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