Every Canadian receives significant financial assistance via the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credit. Payments scheduled for 2025 will enable low- and modest-income Canadians to receive quarterly payments which aim to balance the GST/HST paid throughout the year. Awareness of the eligibility criteria will enable recipients to take advantage of the tax-free payment.
GST/HST Payment Schedule for 2025
Payments are scheduled for March 5, June 5, September 5, and December 5.
GST and HST credits are paid out by the CRA quarterly and for 2025 the dates listed above will be utilized. These credits are adjusted based on the previous year’s tax returns. As such, the 2025 payments will be based on the 2024 returns. As is the custom, eligibility will be assessed automatically upon filing the return.
Who Qualifies and How Are Payments Calculated?
Eligibility for the GST/HST credit is primarily determined by Canadian residency, age, and income level. Canadian residents who are at least 19 years of age, or younger if married or a parent, qualify. New residents may need to fill out some paperwork to access the credit.
The payment amounts differ based on family net income as well as the number of eligible children. Singles are eligible for a maximum of $533, and couples for $698. There is an additional amount for each child under 18. The CRA adjusts the credit amount as necessary based on re-assessments, or life events such as marriage or childbirth, or changes in dependents.
What’s New for 2025? Increased Payments and Enhanced Support
For 2025, the CRA plans to increase the GST/HST payments as a response to the increased cost of living. The increase represents the government’s response to low-income and vulnerable Canadians, including newcomers and temporary residents.
The CRA has also improved some processes that grant access to new immigrants, thereby improving the promptness and accuracy of payment distribution. It is best to keep personal data current with the CRA to prevent delays in payment.