Who is eligible

You may be eligible to receive the GST/HST credit and any related provincial and territorial credits, even if you have no income in the year.

If you are currently receiving the Canada child benefit (CCB) for a child, they are automatically considered when the Canada Revenue Agency (CRA) calculates your GST/HST credit amount.

Eligibility criteria

You are eligible for the GST/HST credit if you meet all of the following conditions:

You are a resident of Canada for tax purposes during both periods:
- In the month before the CRA makes a payment
- At the start of the month when a payment is made
Who is considered a resident of Canada

You are considered to be a resident if you normally live in Canada and have established significant residential ties, for example if you have:
- A home in Canada
- A spouse or common-law partner in Canada
- Dependants in Canada
If you are unsure about your residency status, refer to: Determining your residency status.
- You are at least 19 years old
  
  If you are turning 19 during the year
  
  If you have filed your tax return and meet all other eligibility criteria, the CRA will issue your first payment on the next payment date that comes after your 19th birthday.
- You are under 19 years old and meet at least one of the following conditions:
  - You have (or had) a spouse or common-law-partner
  - You are (or were) a parent and live (or lived) with your child

You need all of the above to be eligible

To be eligible for the GST/HST credit, you must meet all of the above criteria.

Income thresholds entitled to receive the credit

You may be entitled to receive the GST/HST credit if your adjusted family net income is less than the maximum income level thresholds listed below.

Check maximum income thresholds for:

Single individuals without children and single parent families

Your adjusted family net income must be less than the maximum income thresholds to be entitled to receive the GST/HST credit.

Maximum income level thresholds for single individuals without children and single parent families
Base Years	With no children	With one child	With 2 children	With 3 children	With 4 children
2024	$56,181	$63,161	$66,841	$70,521	$74,201
2023	$54,704	$61,504	$65,084	$68,664	$72,244
2022	$52,255	$58,755	$62,175	$65,595	$69,015
2021	$49,166	$55,286	$58,506	$61,726	$64,946

Married or common-law individuals with or without children

Your adjusted family net income must be less than the maximum income thresholds to be entitled to receive the GST/HST credit.

Maximum income thresholds for married or common law individuals with or without children
Base Years	With no children	With one child	With 2 children	With 3 children	With 4 children
2024	$59,481	$63,161	$66,841	$70,521	$74,201
2023	$57,924	$61,504	$65,084	$68,664	$72,244
2022	$55,335	$58,755	$62,175	$65,595	$69,015
2021	$52,066	$55,286	$58,506	$61,726	$64,946

If you have shared custody

Parents in a shared custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial and territorial credits.

If you are receiving the CCB for a child, that child is automatically included in your GST/HST credit calculation. If you become primarily responsible for the care and upbringing of a child, your GST/HST credit and related provincial or territorial amounts will increase based on your updated CCB information.

If a child is legally, physically, or financially under the responsibility of a child welfare agency, you are not generally eligible for the GST/HST credit for that child.

Determine if your situation qualifies as shared custody for the CCB

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Date modified:: 2026-03-02

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Who is eligible

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Eligibility criteria

You need all of the above to be eligible

You may not meet all of the criteria

You may be eligible for the credit

Income thresholds entitled to receive the credit

If you have shared custody

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