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.
On this page
Eligibility criteria
You are eligible for the GST/HST credit if you meet all of the following conditions:
- 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 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 levels not entitled to receive the credit
If your adjusted family net income is equal to or greater than the income levels below, you are not entitled to receive the GST/HST credit.
Check income levels for single, married or common-law individuals (with or without children)
Income levels for single individuals without children and single parent families
| Base Years | Single individual without children | Single parent family with one child | Single parent family with two children | Single parent family with three children | Single parent family with four 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 |
Income levels for married or common-law individuals with or without children
| Base Years | Married/ common-law with no children | Married/ common-law with one child | Married/ common-law with two children | Married/ common-law with three children | Married/ common-law with four 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