Understanding Canada’s GST/HST Credit in 2025: How Much Can You Get and How Is It Calculated?

If you’re a Canadian resident wondering how to ease the burden of taxes on everyday purchases, the GST/HST credit is a fantastic resource. This tax-free quarterly payment helps low- and modest-income individuals and families offset the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay. In 2025, there’s also a temporary GST/HST holiday and a one-time $250 rebate to provide extra relief. Here’s a simple guide to how much you could receive and how the CRA calculates it, based on the latest 2025 information from Canada.ca.

What Is the GST/HST Credit?

The GST/HST credit is a non-taxable payment issued every three months (January, April, July, October) to help Canadians with low to modest incomes cover sales taxes. For 2025, payments are based on your 2023 tax return, and the CRA automatically assesses eligibility when you file your taxes—no separate application needed for most residents! Newcomers to Canada may need to submit specific forms (RC66 for those with children, RC151 for those without).

Additionally, from December 14, 2024, to February 15, 2025, a GST/HST holiday exempts certain goods like groceries, restaurant meals, children’s clothing, and toys from GST/HST, saving you money at the checkout. A one-time $250 rebate is also planned for spring 2025 for eligible working Canadians with a 2023 net income below $150,000.

How Much Can You Get?

The amount you receive depends on your marital status, number of children under 19, and adjusted family net income (AFNI). For the payment period from July 2024 to June 2025 (based on your 2023 tax return), here are the maximum annual amounts:

• Single, no children: Up to $519 ($129.75 per quarter).
• Married/common-law, no children: Up to $680 ($170 per quarter).
• Per child under 19: Up to $184 annually ($46 per quarter).
• Single supplement: Up to $184 annually for low-income singles (AFNI below $11,337).

For example, a married couple with two children could receive up to $1,048 annually ($680 + $184 × 2 = $262 per quarter). If your AFNI exceeds $45,521, the credit gradually phases out. Use the CRA’s Child and Family Benefits Calculator to estimate your exact amount.

In March 2025, eligible Canadians who claimed tax credits for Canada Pension Plan (CPP), Employment Insurance (EI), or Quebec Parental Insurance Plan (QPIP) premiums, or reported EI/QPIP income in 2023 (with net income under $150,000), will receive a one-time $250 rebate. This is automatically issued if you’re set up for direct deposit or mailed as a cheque.

How Is the Credit Calculated?

The CRA calculates your GST/HST credit based on:

1. Adjusted Family Net Income (AFNI): This is your net income (line 23600 of your 2023 tax return) plus your spouse/common-law partner’s, adjusted for certain deductions. Lower AFNI means a higher credit, with phase-out thresholds starting at $45,521.
2. Family Structure: The CRA considers whether you’re single, married/common-law, or have children under 19 registered for the Canada Child Benefit or GST/HST credit.
3. Provincial/Territorial Programs: Some provinces add credits (e.g., Ontario Trillium Benefit, B.C. Climate Action Tax Credit, though the latter ends in April 2025), bundled with GST/HST payments.

For 2025, the CRA will increase payments by 2.7% starting July, reflecting inflation adjustments. You’ll receive a notice in July 2024 detailing your quarterly amounts based on your 2023 return. Keep your personal details (e.g., marital status, number of children, address) updated with the CRA to avoid over- or underpayments.

Eligibility Requirements

To qualify for the GST/HST credit, you must:

• Be a Canadian resident for income tax purposes in the month before and at the start of the payment month.
• Be at least 19 years old, or if under 19, have a spouse/common-law partner or live with your child.
• Have an AFNI below the phase-out threshold (e.g., $52,255 for singles, $69,015 for a family of four).
• File your 2023 tax return (even if you had no income).

For the $250 rebate, you must have claimed CPP/EI/QPIP credits or reported EI/QPIP income in 2023, with a net income under $150,000.

How to Claim Your Credit

• File Your Taxes: Submit your 2023 tax return by April 30, 2025, to ensure timely payments. Even $0 income filers qualify!
• New Residents: Complete Form RC66 (with children) or RC151 (without children) and mail it to your local tax centre.
• Update Info: Report changes in marital status, children, or address via your CRA My Account or by calling 1-800-387-1193.
• Set Up Direct Deposit: Payments arrive faster (within 10 business days) and appear as “GST/HST tax credit” or “Canada FPT” in your bank account.

For the GST/HST holiday, no action is needed—retailers should automatically remove GST/HST on eligible goods. If charged in error, you can apply for a rebate using Form GST189, as outlined in the CRA’s General Application for GST/HST Rebates.

2025 Payment Dates

Mark your calendars for these GST/HST credit payment dates:

• January 3, 2025 (adjusted due to weekend).
• April 4, 2025.
• July 4, 2025.
• October 3, 2025.

The $250 rebate is expected in March 2025, with exact dates to be confirmed. Check your CRA My Account for updates.

Tips to Maximize Your Credit

• File your taxes on time, even if you earned no income, to trigger automatic eligibility.
• Update your CRA account with any life changes (e.g., marriage, new child) to ensure accurate calculations.
• Set up direct deposit for faster payments.
• During the GST/HST holiday (December 14, 2024–February 15, 2025), shop for essentials like groceries and kids’ clothing to save on taxes.
• If you don’t receive a payment by the 15th of the payment month, verify your eligibility and contact the CRA at 1-800-387-1193.

Final Thoughts

The GST/HST credit, combined with the 2025 GST/HST holiday and $250 rebate, offers meaningful relief for low- and modest-income Canadians. By filing your taxes and keeping your CRA information updated, you can ensure you receive the maximum credit you’re entitled to. Visit Canada.ca for detailed eligibility criteria and use the CRA’s calculator to estimate your payments. Make the most of these benefits to ease your financial load in 2025!

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Disclaimer: Information based on 2025 CRA data. Verify details at Canada.ca. For personalized advice, consult a tax professional.