GST/HST Credit

A quarterly cash payment that offsets the sales tax you pay.

The GST/HST Credit is a tax-free quarterly payment for low- and modest-income individuals and families. Many newcomers qualify the moment they arrive.

What it is

The CRA pays the GST/HST Credit four times a year to help cover the sales tax built into everyday purchases. The amount depends on your family situation and net income.

Typical amount: Up to ~$519/year for a single adult, ~$680 for a couple, plus ~$179 per child under 19 (2024–25 base year).

Who can claim it

  • You're 19 or older (or have a spouse/partner, or are a parent living with your child)
  • You're a Canadian resident for tax purposes
  • Your family net income is under the CRA threshold for your household size

How to apply

  1. 1Get a SIN before applying
  2. 2If you're a newcomer in your first year, file Form RC151 to apply before your first tax return
  3. 3After your first year, just file your tax return — the CRA enrolls you automatically

Common questions

Do I need income to get the GST/HST Credit?

No. In fact, lower income usually means a larger credit. You just need to file a tax return (or RC151 in your first year).

When are the payments made?

Quarterly — usually in January, April, July, and October.

Not sure if you qualify?

Take the 1-minute questionnaire — we'll tell you exactly what to file.

Check my eligibility