GST/HST credits or payments are made four times per year in equal installments. Anyone who qualifies to receive these payments can expect to receive the GST/HST payments for 2023 on these dates.
GST payment dates for 2024 and GST/HST explained
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The next GST/HST credit payment dates for 2024 are:
- January 5 (Not yet announced)
- April 5 (Not yet announced)
- July 5
- October 5 (Not yet announced)
The Canada Revenue Agency (CRA) typically issues GST/HST credit payments on the fifth day of July, October, January and April. However, they don’t announce the dates in advance for July and October until closer to the time.
What is a GST/HST credit?
Canada’s tax regime includes a series of tax credits. The GST/HST credit is one of the few that is actually paid out in instalments and is not just included in the calculation of federal tax you owe or the refund you will receive. The goods and services tax or harmonized sales tax (GST/HST) is a tax-free quarterly payment designed to offset the amount of GST and HST that people of low and modest incomes must pay to purchase goods and services. Both individuals and families are eligible.
The GST/HST credit can also include payments from provincial and territorial tax credit programs. You are automatically assessed for the GST/HST credit when filing your taxes.
Individual GST/HST payments will depend on your family income and the number of children under the age of 19 currently living with you.
Depending on these circumstances, for 2023, you could receive:
- $467 if you are single
- $612 if you are married or have a common-law partner
- $161 for each child under the age of 19
Eligibility for GST/HST credit
To be eligible for the GST/HST credit, you must be a Canadian resident for income tax purposes the month before and the beginning of the month in which the CRA makes a payment.
You must also meet at least one of the following criteria:
- Be at least 19 years old
- Have (or had) a spouse or common-law partner
- Are (or were) a parent and live (or lived) with your child
If you have shared custody of a child, you could be eligible for half of the GST/HST credit, as well as any related provincial and territorial credits for that child.
You are ineligible to collect GST/HST credits if you are:
- A non-resident of Canada for tax purposes
- A foreign officer or servant who does not pay taxes in Canada
- Confined to a prison or other correctional institution for 90 consecutive days or more
How to apply for GST/HST credit
The Canadian Revenue Agency automatically calculates your GST/HST credits when you file your taxes. You do not need to apply every year. However, you must file your taxes, even if you have no income. If you have a spouse or common-law partner, they will also have to complete and file their taxes every year. You should keep all supporting documents if the CRA requests additional information.
As part of the CRA’s standard validation process, you could also receive a written request asking you to validate your personal information. You must also keep your personal information up to date. For example, if you become the primary caregiver for a child, you should register them for the GST/HST credit and related provincial and territorial programs. Most children born in Canada are automatically registered if you select the automatic benefits application on the birth registration form.
Once you are registered, you should sign up for direct deposit with the CRA. You can also download the MyBenefits CRA mobile app or sign up for My Account on the CRA website to receive personalized benefit and payment update notifications.
How much GST/HST credit will you receive?
The Canadian Revenue Agency bases the GST/HST credit you will receive on your income for the previous year. It is also determined by specific income thresholds. Here is a chart outlining the income thresholds for GST/HST credit payments from July 2022 through June 2023, based on your 2020 income taxes.
Single families:
| Adjusted Family Income($) | 0 Children ($/year) | 1 Child ($/year) | 2 Children ($/year) | 3 Children ($/year) | 4 Children ($/year) |
|---|---|---|---|---|---|
| Under $9,686 | $299.00 | $755 | $912 | $1069 | $1,226 |
| $12,000 | $345.28 | $755 | $912 | $1069 | $1,226 |
| $15,000 | $405.28 | $755 | $912 | $1069 | $1,226 |
| $20,000 | $456.00 | $755 | $912 | $1069 | $1,226 |
| $25,000 | $456.00 | $755 | $912 | $1069 | $1,226 |
| $30,000 | $456.00 | $755 | $912 | $1069 | $1,226 |
| $35,000 | $456.05 | $755 | $912 | $1069 | $1,226 |
| $40,000 | $400.60 | $699.60 | $858.60 | $1,013.60 | $1,170.60 |
| $45,000 | $150.60 | $449.60 | $606.60 | $763.60 | $920.60 |
| $50,000 | $0.00 | $755 | $912 | $1,069 | $1226 |
| $50,000 | $0.00 | $199.60 | $356.60 | $513.60 | $670.60 |
| $55,000 | $0.00 | $0.00 | $106.60 | $263.60 | $420.60 |
| $60,000 | $0.00 | $0.00 | $0.00 | $13.60 | $170.60 |
| $65,000 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Married or common law:
| Adjusted Family Income($) | 0 Children ($/year) | 1 Child ($/year) | 2 Children ($/year) | 3 Children ($/year) | 4 Children ($/year) |
| Under $38,892 | $598.00 | $755 | $912 | $1069 | $1,226 |
| $40,000 | $542.60 | $699.60 | $856.60 | $1,013.60 | $1,170.60 |
| $45,000 | $292.60 | $449.60 | $606.60 | $763.60 | $920.60 |
| $50,000 | $42.60 | $199.60 | $356.60 | $513.60 | $670.60 |
| $55,000 | $0.00 | $0.00 | $106.60 | $263.60 | $420.60 |
| $60,000 | $0.00 | $0.00 | $0.00 | %13.60 | $170.60 |
| $65,000 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
There are circumstances in which the Canadian Revenue Agency can recalculate your GST/HST credit. This could change the quarterly amount you receive.
Some of the circumstances that may lead to a recalculation of your benefit include:
- A reassessment of either your or your spouse or common-law partner’s tax return results in a change to your net family income
- 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
How GST/HST credit is calculated
The Canadian Revenue Agency calculates GST/HST credit payments using three basic calculations that begin with the base credit amount of $299 and then add supplements based on children and dependents and family net income. Finally, they will reduce these payments on a sliding scale once your net income exceeds $38,892. Here is a quick summary of the basic calculations:
- Base credit of $299
- PLUS +spouse or common-law partner credit of $299
- PLUS + $157 per child
- PLUS + up to $157 in additional credit if family income is above $9686
- MINUS – Your GST/HST credit will be reduced by 5% if your net income exceeds $38,892
Your GST/HST credit will decrease once your income exceeds $38,892. If you are single and without children and your income level exceeds $48,012, you will not receive the GST/HST credits. You can use the CRA’s GST/HST credit calculation sheets to calculate what you will receive in GST/HST credits.
The CRA also provides an online calculator that can calculate your GST/HST credits and your Canada Child Benefits and a Child Benefit Application Form.
Provincial programmes and GST/HST credit
Most provinces and territories have additional tax rebate programs, which can increase the amount you receive. The CRA administers provincial tax credits and you will receive your pay-ment for these provincial and territorial programs alongside your GST payments.
Related provincial and territorial programs include:
- BC climate action tax credit
- New Brunswick harmonized sales tax credit
- Newfoundland and Labrador income supplement
- Newfoundland and Labrador senior’s benefit
- Northwest Territories cost of living offset
- Nova Scotia affordable living tax credit
- Ontario sales tax credit
- Prince Edward Island sales tax credit
- Saskatchewan low-income tax credit
- Yukon government carbon price rebate for individuals
Other government benefits
You could also be eligible for other benefits in addition to GST//HST credits and provincial sales-related credits. Like the GST/HST, you must file your income taxes in the previous year to re-ceive the payments.
Canadians can also access these additional benefits:
- The Canada Child Benefit provides up to $6,833/year for each child under the age of 6 and up to $5,765/year for each child aged 6 to 17
- The Child Disability Benefit is a tax-free benefit targeted to families who care for a child under 18 who is eligible for the disability tax credit
- The Canada Worker’s Benefit is another refundable tax credit for eligible low-income working individuals and families.
The bottom line
The GST/HST credit is free money. Ensure you get your share by filing your taxes every year, even if you have no income. This is a credit often overlooked by students and others with lower or non-existent income, so encourage your children over the age of 19 to file as well, regardless of their income status. Be sure to inform the CRA when your circumstances change, for example, if you no longer share custody of a child. And don’t forget if you have not filed your taxes, you can still file within three years and qualify for retroactive payments of your GST/HST credit.
Frequently asked questions
New residents of Canada are also eligible for the GST/HST credit. However, they must complete and file a form with the Canada Revenue Agency to qualify. If you have children, you must fill out and sign Form RC66, the Canada Child Benefits Application. This form allows you to apply for all child and family benefits, including the GST/HST credit.
If you do not have children, fill out and sign Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada. Once you complete the appropriate form, mail it to the relevant tax centre.
Yes, you can. You can retrieve up to three years to request a retroactive payment from the Canadian Revenue Agency under a program known as the taxpayer relief provision. For example, if you have not filed your 2018 or 2019 tax returns within a three year period, you can file the written request for retroactive payments with the CRA. However, you must file your taxes for the previous year to qualify. For example, if you did not complete your 2019 taxes, you must file those to claim retroactive payments for 2020. And keep in mind that you only have three years from either end of the tax year to file an income tax return to claim a tax refund or the date of the original notice of assessment to request an adjustment to an assessment issued for a previous tax year.
There is a way to estimate your GST/HST credit. The Canadian Revenue Agency has a printable and online worksheet that you can use to calculate your credit. You can also access the online GST/HST credit calculator, which will calculate your GST/HST credit, and any additional family or child benefits you may be entitled to. To complete these forms, you will need to know your net family income, which you can retrieve from your 2021 income tax notice of assessment.
The double GST payment was a one-thing GST credit made in November 2022. Currently, there are no double GST payments scheduled for 2023.
Depending on these circumstances, for 2023, you could receive:
- $467 if you are single
- $612 if you are married or have a common-law partner
- $161 for each child under the age of 19
The GST payments for 2023 are:
- January 5th 2023
- April 5, 2023
- July 5, 2023 (Not officially announced)
- October 5, 2023 (Not officially announced)
