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Who is Eligible to Receive a Federal GST Credit (GSTC), and How Much is it?
Income Tax Act s. 122.5
Is the GST Credit Taxable Income?
Who is Eligible for the GST Credit?
How to Apply for the GST Credit
Automatic Credit Based on Tax Return
File an Income Tax Return at Age 18! - important!
View Your GST Credit Information
Immigrants to Canada and the GST Credit
Additional GST Payments in 2020 and 2022
Canada Revenue Agency (CRA) Resources
Is the GST Credit Taxable Income?
The GST credit, paid to individuals and families with low or modest income, is non-taxable.
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. You will get the GST credit for your spouse or common-law partner. The credit will be paid to the spouse or common-law partner whose tax return is filed first.
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 2023 to June 2024 if their 2022 adjusted family net income was $52,255 or less. A married/common-law couple with 2 children would receive the credit if their adjusted family net income was $62,175 or less. These thresholds are increased for inflation each year in the same manner as personal income tax brackets and credits.
Adjusted family net income is line 23600 minus Registered Disability Savings Plan (RDSP) income plus RDSP repayments. If you received split income, see the information sheet for Form T1206, Tax on Split Income (TOSI). Family net income does not include your child's net income.
See Family income level where the recipient will no longer receive the GST credit on the CRA website.
How Much is the GST Credit?
Based on the 2022 tax return, the payments for July 2023 to June 2024 are a maximum of:
 | $496 for a single person ($325 plus supplement of $171) ( $520 for Jul 2024 - Jun 2025) |
| $650 for a person with a spouse or common-law partner ($682 for Jul 2024 - Jun 2025) |
| $171 for each child under 19 years of age ( $179 for Jul 2024 - Jun 2025) |
The supplement for a single person is the lesser of $171 and 2% of the person's income in excess of the phase-in threshold of $10,544 ($11,511 for Jul 2024 - Jun 2025).
The maximum that can be received is reduced by 5% of net income in excess of the phase-out threshold of $42,335 ( $44,325 for Jul 2024 - Jun 2025).
The GST credit amounts and the income threshold are increased for inflation every year in the same manner as personal income tax brackets and credits. The July 2024 to June 2025 amounts are our calculations, and have not yet been confirmed to CRA amounts, which may differ by $1 (rounding).
The current credit amounts and thresholds are found on CRA's page GST/HST credit payment amounts base year 2022 (for July 2023 to June 2024).
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 GST 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 an Income 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 and the GST Credit
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.
Non-residents are not eligible for the GST credit.
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.
Additional GST Payments in 2020 and 2022
Six-Month Doubling Started November 4, 2022
| one-time payment doubles the GST credit for 6 months for those who receive it | ||||
| application not necessary | ||||
| calculated based on:
| ||||
| some 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.
File an income tax return even if you don't have taxable income.
File an income tax return at age 18!
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.
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
Revised: March 27, 2024