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GST/HST credits or payments are made four times per year in equal installments. Anyone who qualifies to receive these payments can expect to receive the GST/HST payments for 2023 on these dates.
The next GST/HST payment date occurs on January 5, 2023
Canada’s tax regime includes a series of tax credits. The GST/HST credit is one of the few that is actually paid out in installments and is not just included in the calculation of federal tax you owe or the refund you will receive. The goods and services tax or harmonized sales tax (GST/HST) is a tax-free quarterly payment designed to offset the amount of GST and HST that people of low and modest incomes must pay to purchase goods and services. Both individuals and families are eligible.
The GST/HST credit can also include payments from provincial and territorial tax credit programs. You are automatically assessed for the GST/HST credit when filing your taxes.
Individual GST/HST payments will depend on your family income and the number of children under the age of 19 currently living with you.
Depending on these circumstances, for 2023, you could receive:
To be eligible for the GST/HST credit, you must be a Canadian resident for income tax purposes the month before and the beginning of the month in which the CRA makes a payment.
You must also meet at least one of the following criteria:
If you have shared custody of a child, you could be eligible for half of the GST/HST credit, as well as any related provincial and territorial credits for that child.
You are ineligible to collect GST/HST credits if you are:
The Canadian Revenue Agency automatically calculates your GST/HST credits when you file your taxes. You do not need to apply every year. However, you must file your taxes, even if you have no income. If you have a spouse or common-law partner, they will also have to complete and file their taxes every year. You should keep all supporting documents if the CRA requests addi-tional information.
As part of the CRA’s standard validation process, you could also receive a written request asking you to validate your personal information. You must also keep your personal information up to date. For example, if you become the primary caregiver for a child, you should register them for the GST/HST credit and related provincial and territorial programs. Most children born in Canada are automatically registered if you select the automatic benefits application on the birth registration form.
Once you are registered, you should sign up for direct deposit with the CRA. You can also down-load the MyBenefits CRA mobile app or sign up for My Account on the CRA website to receive personalized benefit and payment update notifications.
The Canadian Revenue Agency bases the GST/HST credit you will receive on your income for the previous year. It is also determined by specific income thresholds. Here is a chart outlining the income thresholds for GST/HST credit payments from July 2022 through June 2023, based on your 2020 income taxes. The Canadian Revenue Agency (CRA) also has an online calculator you can use to determine the amount of GST/HST credit you may be entitled to.
| Adjusted Family income($) | 0 Children ($/year) | 1 Child ($/year) | 2 Children ($/year) | 3 Children ($/year) | 4 Children ($/year) |
|---|---|---|---|---|---|
| Under $9,686 | $299.00 | $755 | $912 | $1069 | $1,226 |
| $12,000 | $345.28 | $755 | $912 | $1069 | $1,226 |
| $15,000 | $405.28 | $755 | $912 | $1069 | $1,226 |
| $20,000 | $456.00 | $755 | $912 | $1069 | $1,226 |
| $25,000 | $456.00 | $755 | $912 | $1069 | $1,226 |
| $30,000 | $456.00 | $755 | $912 | $1069 | $1,226 |
| $35,000 | $456.05 | $755 | $912 | $1069 | $1,226 |
| $40,000 | $400.60 | $699.60 | $858.60 | $1,013.60 | $1,170.60 |
| $45,000 | $150.60 | $449.60 | $606.60 | $763.60 | $920.60 |
| $50,000 | $0.00 | $755 | $912 | $1,069 | $1226 |
| $50,000 | $0.00 | $199.60 | $356.60 | $513.60 | $670.60 |
| $55,000 | $0.00 | $0.00 | $106.60 | $263.60 | $420.60 |
| $60,000 | $0.00 | $0.00 | $0.00 | $13.60 | $170.60 |
| $65,000 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Adjusted Family income($) | 0 Children ($/year) | 1 Child ($/year) | 2 Children ($/year) | 3 Children ($/year) | 4 Children ($/year) |
| Under $38,892 | $598.00 | $755 | $912 | $1069 | $1,226 |
| $40,000 | $542.60 | $699.60 | $856.60 | $1,013.60 | $1,170.60 |
| $45,000 | $292.60 | $449.60 | $606.60 | $763.60 | $920.60 |
| $50,000 | $42.60 | $199.60 | $356.60 | $513.60 | $670.60 |
| $55,000 | $0.00 | $0.00 | $106.60 | $263.60 | $420.60 |
| $60,000 | $0.00 | $0.00 | $0.00 | %13.60 | $170.60 |
| $65,000 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
There are circumstances in which the Canadian Revenue Agency can recalculate your GST/HST credit. This could change the quarterly amount you receive.
Some of the circumstances that may lead to a recalculation of your benefit include:
The Canadian Revenue Agency calculates GST/HST credit payments using three basic calculations that begin with the base credit amount of $299 and then add supplements based on children and dependents and family net income. Finally, they will reduce these payments on a sliding scale once your net income exceeds $38,892. Here is a quick summary of the basic calculations:
Your GST/HST credit will decrease once your income exceeds $38,892. If you are single and without children and your income level exceeds $48,012, you will not receive the GST/HST credits. You can use the CRA’s GST/HST credit calculation sheets to calculate what you will receive in GST/HST credits. The CRA also provides an online calculator that can calculate your GST/HST credits and your Canada Child Benefits.
Most provinces and territories have additional tax rebate programs, which can increase the amount you receive. The CRA administers provincial tax credits and you will receive your pay-ment for these provincial and territorial programs alongside your GST payments.
Related provincial and territorial programs include:
You could also be eligible for other benefits in addition to GST//HST credits and provincial sales-related credits. Like the GST/HST, you must file your income taxes in the previous year to re-ceive the payments.
Canadians can also access these additional benefits:
The GST/HST credit is free money. Ensure you get your share by filing your taxes every year, even if you have no income. This is a credit often overlooked by students and others with lower or non-existent income, so encourage your children over the age of 19 to file as well, regard-less of their income status. Be sure to inform the CRA when your circumstances change, for ex-ample, if you no longer share custody of a child. And don’t forget if you have not filed your tax-es, you can still file within three years and qualify for retroactive payments of your GST/HST credit.