As fall approaches, many Canadians are looking forward to a little extra financial help from the government. The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a welcome relief for many individuals and families with low to modest incomes. This non-taxable payment is distributed quarterly to help offset the taxes they pay on goods and services. If you’re wondering when the next payment is coming and whether you qualify, you’re in the right place. This article breaks down everything you need to know about the upcoming GST/HST credit payment in October 2025.
Understanding the requirements for the GST/HST credit is the first step to ensuring you receive this benefit. The Canada Revenue Agency (CRA) has specific criteria based on your residency status, age, and tax filing history. Qualification is primarily determined automatically when you file your annual income tax return. This system is designed to be seamless for most Canadians, meaning you don’t typically need to submit a separate application to receive the credit if you’re already filing your taxes each year.
GST/HST Credit
| Aspect | Details |
|---|---|
| Credit Name | Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit |
| Administering Body | Canada Revenue Agency (CRA) |
| Next Payment Date | October 3, 2025 |
| Payment Frequency | Quarterly (January, April, July, October) |
| Purpose | To help low- and modest-income individuals and families offset the GST/HST they pay. |
| Eligibility Base Year | 2024 tax return |
When is the Next GST/HST Credit Payment?
- The Canada Revenue Agency distributes GST/HST credit payments four times a year: in July, October, January, and April. The payments are typically issued on the fifth day of these months. However, if the fifth day falls on a weekend or a holiday, the payment is sent out on the last business day before the 5th.
- For the upcoming payment cycle, the next GST/HST credit will be issued on Friday, October 3, 2025. The previous payment for this period was on July 4, 2025. The dates for 2026 have not yet been finalized.
- If you are signed up for direct deposit, you can expect the funds to appear in your bank account on that date. If you receive your payments by cheque, you should allow for a few extra days for mail delivery. The CRA advises waiting 10 working days before contacting them if you haven’t received your payment.
How to Qualify for the GST/HST Credit
To receive the GST/HST credit, you must meet specific eligibility requirements set by the CRA. The primary condition is that you must be a resident of Canada for income tax purposes.
Here are the main criteria you need to satisfy:
- Residency: You must be a Canadian resident for tax purposes at the beginning of the month in which the CRA makes a payment.
- Age: You must be at least 19 years old. If you are under 19, you may still qualify if you have a spouse or common-law partner, or if you are a parent and live with your child. Your first payment will typically be issued in the payment quarter after you turn 19.
- Tax Filing: You must have filed an income tax return for the relevant year, even if you had no income to report. For the payment period from July 2025 to June 2026, your eligibility and amount are based on your 2024 tax return.
For most people, there is no need to apply for the GST/HST credit separately. When you file your taxes, the CRA will automatically determine your eligibility. If you are a new resident of Canada, you will need to complete Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada. You and your spouse or common-law partner (if applicable) will also need a Social Insurance Number (SIN) to receive the credit.
How Payments Are Calculated
The CRA calculates your GST/HST credit amount based on information from your previous year’s tax return. This is known as the “base year”. The “payment period” runs from July 1 of the year after the base year to June 30 of the following year.
For the payment period of July 2025 to June 2026, the CRA uses your 2024 tax return to determine your payment amount. The calculation is based on:
- Your adjusted family net income.
- Your marital status.
- The number of eligible children you have under the age of 19.
You will receive a GST/HST credit notice from the CRA, usually in July, which details how much you will receive and how your payment was calculated. Your benefit amount may be recalculated if your situation changes, such as a change in marital status, the birth of a child, or a reassessment of your income. It is important to keep your information with the CRA updated to ensure you receive the correct amount.
How Much Can You Expect to Receive?
The amount you receive for the GST/HST credit depends on your individual circumstances. The payment amounts are for the entire benefit year (July to June) and are typically divided into four quarterly payments.
For the period from July 2025 to June 2026, the maximum annual payment amounts are:
- $533 if you are single.
- $698 if you are married or have a common-law partner.
- $184 for each child under the age of 19.
These amounts are the maximums, and your actual payment may be lower depending on your adjusted family net income. The credit is gradually reduced as income increases. You can use the Child and family benefits calculator on the Government of Canada’s website to get an estimate of what you might receive.
Canada Grocery Rebate October 2025 – Check Payment Amount & Eligibility
FAQs on GST/HST Credit
1. Do I need to apply for the GST/HST credit every year?
No, you do not need to apply for the GST/HST credit each year. The Canada Revenue Agency (CRA) will automatically determine your eligibility when you file your annual income tax return. If you are eligible, you will start receiving payments for the benefit year, which runs from July to June
2. What happens if I miss a payment?
If you are expecting a payment by direct deposit or cheque and do not receive it on the scheduled payment date, the CRA recommends waiting 10 working days before contacting them. You can check your payment dates and amounts through your CRA My Account online portal
3. Will my GST/HST credit amount change?
Yes, your credit amount can change. The CRA calculates your payments based on your adjusted family net income, marital status, and the number of eligible children in your care. If any of these circumstances change—for example, if your income is reassessed, your marital status changes, or a child is born—your payment amount may be recalculated. It’s important to keep your personal information with the CRA updated
4. Can I receive the GST/HST credit if I am under 19?
Generally, you must be 19 years of age to be eligible. However, you can qualify if you are under 19 and have a spouse or common-law partner, or if you are a parent and live with your child. Your payments will typically start in the quarter following your 19th birthday
5. Is the GST/HST credit the same as the Grocery Rebate?
No, they are different benefits. The GST/HST credit is an ongoing quarterly payment to help offset the sales tax paid by low- and modest-income individuals and families. The Grocery Rebate was a one-time payment issued in 2023 to provide additional support with the rising cost of food. While eligibility for the Grocery Rebate was tied to being eligible for the GST/HST credit, they are separate programs.
