How much you can get

The GST/HST credit payments are not taxable and credit amounts will vary based on your situation. You do not have to report the GST/HST payments you receive on your tax return.

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How your GST/HST credit is calculated

Your GST/HST credit payments are based on the following:

• Your adjusted family net income
• Your marital status
• The number of eligible children under 19 years old that you have registered for the Canada child benefit, GST/HST credit, or both

For details: GST/HST credit calculation sheets

Payment amounts are recalculated every July

Your GST/HST credit amount is recalculated every July based on the information from your previous year's tax return. Each GST/HST credit payment period starts in July and ends in June of the following year.

For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to:

• $533 if you are a single individual
• $698 if you are married or have a common-law partner
• $184 for each child under the age of 19

For details: GST/HST credit payment amounts

An increase of your 2024 adjusted family net income could affect your payments starting in July 2025.

Find out the GST/HST credit amount you may be entitled to: GST/HST credit payments chart

What affects your payment calculation

The Canada Revenue Agency recalculates your GST/HST credit payment when:

• A reassessment of either your or your spouse or common-law partner's tax return results in a change to your adjusted family net 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

Be sure to keep your personal information up to date to avoid any disruption to your payments.

Estimate your credit amount

You can use the child and family benefits calculator to find out how much your GST/HST credit payments may be, and which other benefits and credits you can get.

  Child and family benefits calculator

Where to find your credit amount

If you are entitled to the credit, the CRA will send you a GST/HST credit notice based on the information from your assessed tax return. The notice provides your annual entitlement along with the payment schedule for your quarterly payments.

If your adjusted family net income is too high, the CRA will not send you a notice since you are not entitled to receive the credit.

If you do not have a CRA account, the CRA will send your notice by mail.