GST/HST Credit Statistics – 2023-2024 Benefit Year

The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit statistics present data based on the information that the Canada Revenue Agency (CRA) collected and processed as of 30 June, 2025 for all individual recipients for the 2023-2024 benefit year, which covers the period from July, 2023 to June, 2024. Please note that the Grocery Rebate, which was issued alongside the GST/HST credit, is not included in this publication.

The assessed amounts reported here use a different data source than those used to report for the Public Accounts of Canada and the Canada Revenue Agency Audited Financial Statements - Administered Activities. As such, the assessed amounts reported here may not align with those publications.

Explanatory notes

Confidentiality procedures

To ensure the protection of the tax filer information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. A zero (0) indicates that the information has been suppressed for confidentiality purposes. Suppressed information also includes valid zeroes

Data source

Income data were taken from the T1 General Income Tax and Benefit Returns and related schedules filed by individuals for the 2022 tax year. Tax filers used the following types of returns for the 2022 tax year:

T1 Income Tax and Benefit Return; and
T1S-D, Credit and Benefit Return.

Description of GST/HST credit items

Benefit year: This refers to the year for which the credit is issued. The benefit year runs from July to June, spanning two calendar years.

Tax year: This refers to the base tax year with which the credits are calculated. The base year for a particular benefit year is the preceding tax year.

GST/HST credit recipients: This refers to the number of recipients who received at least one GST/HST credit payment in the benefit year.

GST/HST credit payment amounts: This refers to the net GST/HST credit issued to a recipient.

Eligible recipient: The recipient is a resident of Canada for income tax purposes in the month prior to and at the beginning of the month in which the GST/HST credit is issued, and meets at least one of the following eligibility criteria:

19 years of age or older before the month in which the CRA issues a quarterly payment;
Have (or previously had) a spouse or common-law partner; or
Are (or previously was) a parent and live (or previously lived) with their child.

Major classification variables

The following variables are used in one or more of the tables in this publication:

province or territory of residence;
net family income;
marital status;
number of dependent children;
gender; and
forward sortation area.

Province or territory of residence

Province or territory of residence - used in all tables - refers to the province or territory in which the recipient lived as of the last issuance of the benefit year. The category “Outside Canada” includes recipients living outside Canada.

Net family income

Net family income – used in table 1 – is calculated based on the recipient's marital status.

For recipients who are not married (see Marital status below), the net family income refers to the net income reported on line 23600 of their T1 Income Tax and Benefit Return for the 2022 tax year. For those who are married (see Marital status below), the two net incomes are combined to form the net family income.

Universal Child Care Benefit (UCCB) and Registered Disability Savings Plan (RDSP) payments are not included in the adjusted net family income for calculating a recipient's GST/HST credit.

Marital status

Marital status – used in table 2 – refers to the marital status of the recipient as of the last issuance of the benefit year. Not married includes all single, separated, divorced, and widowed recipients. Married includes all married and common-law recipients.

Number of dependent children

Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. Family sizes are determined as of the last issuance of the benefit year. The children must be under 18 on that date to be considered dependent.

Shared custody situations can result in two recipients claiming entitlement for the same child, and being counted separately in the tables. For further details on shared custody situations, please refer to: Shared custody.

Gender

Gender – used in table 4 – refers to the gender of the recipient. The gender of the recipient is gathered from information on file with the CRA. Gender is defined to be female, male, gender diverse, or unknown. Individuals whose gender is non-binary are represented in the gender diverse category. Tax filers for whom no gender code is available, for example, non-residents who applied for an Individual Tax Number, are counted in the “unknown” category.

Forward sortation area

Canada Post defines a forward sortation area (FSA) – used in table 5 - as the first three characters of a postal code representing a set of well-defined specific areas within a major geographic region, province or territory. The first character identifies the province or territory; the second character identifies whether the area is urban or rural; and the third character, in combination with the first two characters, identifies a more precise geographic district - a specific rural region, an entire medium-sized city or a section of a major metropolitan area.

Description of GST/HST credit tables

Each table contains the number of recipients and their respective payment amounts. In some cases, the sum of the data may not add to the total due to rounding or suppression.

Tables 1, 2, 3, 4, and 5:

All five tables present information according to the province or territory of residence as of the last issuance of the benefit year. For details on the province of residence classification, please refer to: Province or territory of residence.

It should be noted that eligible recipients are required to file a T1 General Income Tax and Benefit Return or a T1S-D Credit and Benefit Return to receive a GST/HST credit payment.

Table 1:

This table presents information based on net family income. The income groupings give figures for various income levels.

Certain types of income are not included in net family income because they are non-taxable. As a result, true economic income may be understated. For details on the net family income classification, please refer to: Net family income.

Table 2:

This table presents information based on marital status. For the purpose of this credit, marital statuses are grouped under three classifications: not married, married, and unknown. For each married couple, only one individual is counted. For details on the marital status classification, please refer to: Marital status.

Table 3:

This table presents information based on the number of dependent children. Four different groupings give figures for various family sizes. For details on the number of dependent children classification, please refer to: Number of dependent children.

Table 4:

This table presents information based on gender. There are four different categories of gender in this table: female, male, gender diverse, and unknown. For details on the gender classification, please refer to: Gender.

Table 5:

This table presents information based on forward sortation area. For details on the forward sortation area, please refer to: Forward sortation area.

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Date modified:: 2025-08-19

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