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Home  ->  GST/HST   ->  Filing Your Return -> GST Credit

Who is Eligible to Receive a Federal GST Credit (GSTC), and How Much is it?

Income Tax Act s. 122.5

Additional GST Payments

Six-Month Doubling Started November 4, 2022

bulletone-time payment doubles the GST credit for 6 months for those who receive it
bulletapplication not necessary
bulletcalculated based on:
bulletindividual's family situation in October 2022 and
bullettheir 2021 tax return
bulletsome individuals who receive their GST credit as a lump sum may receive the extra payment in January 2023.

See Six-month doubling of GST credit payment starts November 4, 2022.

April 2020 Special GST Credit Payment

A one-time special payment in April 2020 doubled the maximum annual payment amounts for the 2019-20 benefit year.  The additional payment was made in April to individuals eligible for the GSTC, as well as to some who were not eligible for the regular GSTC.  This was based on 2018 tax returns that have been filed.  See CRA's COVID-19 Increase to the GST/HST credit amount.

Is the GST Credit Taxable Income?

The GST credit is not considered taxable income.

Who is Eligible for the GST Credit?

Generally, Canadian residents age 19 or older are eligible to receive the federal GST credit, which is paid quarterly to eligible recipients.

Those under 19 may be eligible, if they have (or previously had) a spouse or common-law partner, or if they are a parent and they reside with their child.

A single person would receive the credit for July 2022 to June 2023 if their 2021 adjusted family net income was $49,166 or less. A married/common-law couple with 2 children would receive the credit if their adjusted family net income was $58,506 or less.

Adjusted family net income is line 23600 minus Universal child care benefit (UCCB) and Registered Disability Savings Plan (RDSP) income plus UCCB and RDSP repayment.

See Family income level where the recipient will no longer receive the GST credit on the CRA website.

How to Apply for the GST Credit

To apply for the GST credit, you must file a personal income tax return.  If you have a spouse, your tax return must provide information on your spouse's social insurance number, first name, and net income for tax purposes amount (even if it is zero).

Automatic Credit Based on Tax Return

For 2014 and later taxation years, Canada Revenue Agency (CRA) automatically determines if an individual is eligible to receive the GST credit.  A notice of determination is sent to each individual who is eligible for the credit.  In the case of eligible couples, the credit will be paid to the spouse or common-law partner whose tax return is assessed first.  A notice will not be sent to ineligible individuals, but these people will be able to obtain a notice upon request, which will preserve their right to object to the determination that they are ineligible.

File a Tax Return at Age 18!

If you are 18 years of age or older, you should file a tax return even if you have no income, in order to automatically receive the GST credit if you are eligible, based on your income.  You must be 19 to receive the credit, but you should file a tax return for the year that you turned 18, so that you will receive your first GST credit payment on the first payment date after you turn 19.  Some provinces have benefits similar to the GST credit.  By filing your tax return, you are applying for these benefits.

View Your GST Credit Information

Taxpayers can use CRA's My Account service or the MyCRA mobile app to view their own personal GST credit information.

Immigrants to Canada

New residents of Canada can apply for the GST credit in the year that they become a resident of Canada, using the CRA Form RC151 -  GST Credit Application for Individuals Who Become Residents of Canada

GST Credit Payment Schedule

The GST credit is paid quarterly in at the beginning of January, April, July, and October.  The amount of the credit for July 1 to June 30 of any year is based on the income of the taxpayer as reported on the tax return for the previous taxation year.

TaxTips.ca Resources

Provincial tax credits paid in combination with the GST credit.

Canada Revenue Agency (CRA) Resources

GST/HST credit page for more detailed information on the GST credit.

Benefit Payment Dates

Child and Family Benefits Online Calculator - also calculates the GST credit amount you would receive

RC4210 GST/HST Credit and Climate Action Incentive Payment

Tax credits and benefits for individuals

Getting benefits and credits when in an abusive or violent situation

Tax Tip:  File a tax return even if you don't have taxable income.

Revised: November 19, 2022

 

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