Canada GST/HST Credit for Families: What You Need to Know

 The GST/HST credit is a tax-free quarterly payment that helps low- and modest-income individuals and families in Canada offset the GST or HST they pay, and it may also include related provincial and territorial payments administered alongside it.

Eligibility is based on residency for tax purposes and basic age and family criteria. In general, a person must be a resident of Canada for tax purposes in the month before a payment is made and at the start of the month the payment is issued. Most recipients are 19 or older, though people under 19 may qualify if they have (or had) a spouse or common-law partner, or if they are (or were) a parent living with their child.

For most people, there is no separate application. You are automatically considered when you file your taxes, and the credit can still apply even if you had no income in the year, as long as you file. The Canada Revenue Agency notes that filing by April 30 each year helps avoid disruptions, because if taxes are filed late, payments may stop temporarily and then be issued retroactively after the return is assessed. The credit is recalculated every July based on adjusted family net income from the previous year.

New residents can apply for the first year they become a resident for income tax purposes before filing their first return. Only one application per household is required. Applicants without children can use the online RC151 form, while families with children under 19 generally submit RC151 and may also submit the Canada Child Benefit application (RC66), include children in their care, and provide proof of birth, as instructed by the CRA.

The CRA lists four GST/HST credit payment dates in 2026: January 5, April 2, July 3, and October 5.

For the 2024 base year, which covers payments from July 2025 to June 2026, the CRA says the maximum annual amount can be up to $533 for a single individual, $698 for a married or common-law couple, and $184 for each child under 19, with the actual amount depending on adjusted family net income and family situation.

The agency also publishes income levels at which you are not entitled to receive the credit. For the 2024 base year, the posted “not entitled” thresholds include $56,181 for single individuals without children and $59,481 for married or common-law couples with no children, with higher thresholds for families with children.

For families in shared custody situations, the CRA says parents may be eligible for half of the credit for that child, and children receiving child benefit support are automatically included in the credit calculation.

In Ontario, it is also important to distinguish between the GST/HST credit and the Ontario sales tax credit, which is delivered through the Ontario Trillium Benefit and is generally paid monthly, separate from the GST/HST credit schedule.

Separately, the government has announced proposed changes that have not yet received Royal Assent. These proposals would rebrand the program as the Canada Groceries and Essentials Benefit, increase the benefit by 25% for five years starting in July 2026, and provide a one-time top-up equal to 50% of the 2025-26 value, intended to be paid in spring 2026 and no later than June 2026, subject to Parliamentary approval. The proposal is described by Department of Finance Canada and referenced by Mark Carney in a related release.