Canada’s GST/HST Credit Full Schedule 2025: Who Gets Paid and When

Canada’s GST/HST Credit Full Schedule 2025: In Canada, various tax reliefs and credits are given to citizens every year to help low and middle-income families stay financially balanced. The most prominent among these schemes is the GST/HST Credit. It is a non-taxable payment, which is given directly to eligible citizens four times a year. The purpose of this credit is to reduce the tax burden that people pay in the form of Goods and Services Tax (GST) and Harmonized Sales Tax (HST) on their everyday purchases of goods and services.

In the case of 2025-2026, this credit is not only covered by the GST/HST, but also a number of provincial and territorial programs. This article will help us know very well what this credit is, who is eligible, how to apply and how the province-specific benefit plans operate.

What is the GST/HST Credit?

Source: GST/HST Credit?

GST/HST Credit is some form of financial support that is offered by the Canada Revenue Agency (CRA). It is a hundred percent non-taxable, i.e. the recipient is not required to pay any tax on it. It is billed quarterly in July, October, January and April. When the credit of a person is lower than the amount of $50 per quarter, then a whole year of payment is given in a lump sum in July.

The primary objective of this credit is to make sure that families of the low and middle incomes can afford the extra tax load and feel the need to meet their needs.

Eligibility Who can get the benefit?

There are certain conditions to get this credit.

• The person must be a Canadian tax resident.
• The person must be at least 19 years of age before and at the time of payment.
• If the age is less than 19 years, this benefit can also be availed provided:
  • The applicant has a spouse or common-law partner.
  • Or He is a parent and lives with his child.

In addition, the person is not eligible for this credit in some situations:

• If he is not a Canadian tax resident.
• If he is an official/diplomat of another country.
• If the person has been in prison for more than 90 consecutive days.
• If the beneficiary has died.

Importance of family and marital status

Family composition and marital status matter a lot while determining the GST/HST credit.

• Single: If the person is single, he can get a maximum of $533 in the 2025-26 period.
• Married or common-law partner: In this case the amount can be up to $698.
• Children: For each child under the age of 19, an additional $184 is received.

For example, if a couple has two young children, the total payment will be:

698 + (184 × 2) = $1,066 per year.

How to apply?

There is no need to fill any special form to receive the GST/HST credit. The applicant simply has to file his income tax return, even if he has no income.

• Newcomers: Newcomers to Canada have to fill and send Form RC151.
• Registration of children: If you are receiving Canada Child Benefit, your children are automatically registered for GST/HST credit.

You must have a Social Insurance Number (SIN). Without a SIN, you cannot apply. If a SIN is not available, a copy of your passport, birth certificate or immigration document must be provided along with a reason.

Calculation of payments

Payments are calculated based on two main factors:

• Base Year – the year in which the tax return is filed.
• Payment Period – starts in July and runs through June of the following year.

Example: A 2024 tax return would be used for the payment period from July 2025 to June 2026.

When is payment due?

Source: payment due?

The payment dates for 2025-26 are as follows:

• July 5, 2025
• October 5, 2025
• January 5, 2026
• April 5, 2026

If the 5th falls on a weekend or federal holiday, payment is made on the preceding business day.

Provincial and territorial programs

In addition to the GST/HST credit, some provinces also offer additional benefits to their citizens. All of these schemes are administered by the CRA and are paid automatically to eligible individuals.

1. New Brunswick (New Brunswick HST Credit)

• Single person: $300
• Spouse or partner: $300
• Each child: $100 ($300 for first child of single parent)

2. Newfoundland and Labrador (Income Supplement & Seniors Benefit)

• Income Supplement: Single $520, Couple $589, Each child $231
• Seniors (65+): Up to $1,551 annually

3. Nova Scotia (Affordable Living Tax Credit)

• Individual or couple: $255
• Each child: $60

4. Ontario (Ontario Sales Tax Credit)

• Each adult or child: $371
• The payment is part of the Ontario Trillium Benefit.

5. Prince Edward Island (PEI Sales Tax Credit)

• Individual: $110
• Spouse or dependent: $55

6. Saskatchewan (Low-Income Tax Credit)

• Individual: $429
• Spouse/dependent: $429
• Each child: $169 (maximum 2 children)

Under what circumstances does recalculation occur?

The CRA can recalculate the amount of payment every time there is a change. For example:

• If your marital status changes.
• If the number of children changes.
• If there is a big difference in income.
• If the beneficiary dies.

Why is this credit important?

Even in a developed country like Canada, the pressure of inflation and tax takes a toll on the common citizens. The GST/HST credit is a scheme that not only provides relief to the people, but also ensures that every section has enough resources to meet the basic needs.

This is especially important for low-income families, seniors and families with children.

Conclusion

The GST/HST Credit 2025-26 is a new initiative by the Government of Canada This is an important financial support provided by the CRA. The eligibility criteria and payment process are simple, provided the individual files his tax returns on time and keeps his personal information updated with the CRA.

This credit not only helps citizens at the federal level but also at the provincial level. So if you live in Canada, make sure you file your tax returns and don’t miss out on this benefit.

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