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GST payment dates for 2023 and GST/HST explained

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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 dates for 2023 are:

  • January 5, 2023
  • April 5, 2023
  • July 5, 2023 (Not officially announced)
  • October 5, 2023 (Not officially announced)

What is a GST/HST credit?

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 instalments 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:

  • $467 if you are single
  • $612 if you are married or have a common-law partner
  • $161 for each child under the age of 19

Eligibility for GST/HST credit

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:

  • Be at least 19 years old
  • Have (or had) a spouse or common-law partner
  • Are (or were) a parent and live (or lived) with your child

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:

  • A non-resident of Canada for tax purposes
  • A foreign officer or servant who does not pay taxes in Canada
  • Confined to a prison or other correctional institution for 90 consecutive days or more

How to apply for GST/HST credit

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 additional 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 download the MyBenefits CRA mobile app or sign up for My Account on the CRA website to receive personalized benefit and payment update notifications.

How much GST/HST credit will you receive?

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.

Single families:

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

Married or common law:

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:

  • A reassessment of either your or your spouse or common-law partner’s tax return results in a change to your net family income
  • Your eligible child turns 19 years of age
  • Your marital status changes
  • The number of eligible children in your care changes
  • A recipient dies
  • You start or stop, sharing custody of a child

How GST/HST credit is calculated

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:

  • Base credit of $299
  • PLUS +spouse or common-law partner credit of $299
  • PLUS + $157 per child
  • PLUS + up to $157 in additional credit if family income is above $9686
  • MINUS – Your GST/HST credit will be reduced by 5% if your net income exceeds $38,892

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 and a Child Benefit Application Form.

Provincial programmes and GST/HST credit

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:

  • BC climate action tax credit
  • New Brunswick harmonized sales tax credit
  • Newfoundland and Labrador income supplement
  • Newfoundland and Labrador senior’s benefit
  • Northwest Territories cost of living offset
  • Nova Scotia affordable living tax credit
  • Ontario sales tax credit
  • Prince Edward Island sales tax credit
  • Saskatchewan low-income tax credit
  • Yukon government carbon price rebate for individuals

Other government benefits

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 Canada Child Benefit provides up to $6,833/year for each child under the age of 6 and up to $5,765/year for each child aged 6 to 17
  • The Child Disability Benefit is a tax-free benefit targeted to families who care for a child under 18 who is eligible for the disability tax credit
  • The Canada Worker’s Benefit is another refundable tax credit for eligible low-income working individuals and families.

The bottom line

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, regardless of their income status. Be sure to inform the CRA when your circumstances change, for example, if you no longer share custody of a child. And don’t forget if you have not filed your taxes, you can still file within three years and qualify for retroactive payments of your GST/HST credit.

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