Eligible Canadians can expect an extra GST payment in 2024 of up to $519 from the Canada Revenue Agency (CRA).
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is paid out to eligible Canadians to help offset the taxes they pay.
In this guide, I cover GST credit, the eligibility requirements, how to apply for the benefit, the payment amounts and dates, and other benefits combined with the GST/HST credit.
GST Credit Increase in 2024
If you are eligible for the GST credit increase, you will receive up to $519 (if you are single) in your bank account on July 5 (Friday).
For the base year 2023 (or the payment period of July 2024-June 2025), an eligible adult can get $340, while each qualified child under 19 can get $179.
Single adults get an additional supplement of $179, for a total of $519.
Overview of the GST Credit
The GST credit is the other half of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit.
It is a tax-free quarterly payment that helps eligible individuals and families with low or modest incomes offset the GST or HST they pay.
Your GST/HST credit payments are based on your adjusted family net income and the number of children under 18 you registered in the Canada Child Benefit and the GST/HST credit.
Eligibility Requirements
To be eligible for the GST/HST credit payment, you must meet the following:
- At least 19 years old
- A Canadian resident for income tax purposes during:
- The month before the CRA sends out a payment
- At the start of the month the CRA issues a payment
The CRA typically issues GST/CST credit payments in July, October, January, and April.
When applying for the GST/HST credit, you will also be required to provide proof of birth for your children.
How to Apply for GST Credit
To receive your GST/HST credit, you must file your taxes each year whether or not you have no income to report. When you file your taxes, the CRA will automatically consider you for the GST credit, so you do not need to apply for it.
If you are a new resident of Canada, follow these steps to receive your credit payment:
- Fill out the Form RC151 GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada.
- Send the completed form by mail to your tax centre.
There is no need to file your first tax return to receive your GST/HST credit, provided you follow the steps above. Also, you must update your personal information to avoid overpayments and underpayments.
GST/HST Credit Payment Amounts
For the payment period from July 2024 to June 2025 (2023 base year), you can receive up to:
- $519 for a single individual
- $680 for a person who is married or has a common-law partner
- $179 for a child under the age of 19
To get an estimate of what you may be able to get and how much your payment amounts will be, use the Child and Family Benefits calculator.
The tables below show the credit payment amounts and the credit payments chart for the 2023 base year.
| GST/HST Credit Payment Amounts | |
| Item | 2023 Base Year (July 2024-June 2025) |
| For an eligible adult | $340 |
| For each qualified child under 19 | $179 |
| Equivalent to spouse amount for single parents | $340 |
| Supplement for single adults | $179 |
| Phase-in threshold for supplement for single adults without children | $11,039 |
| Phase-out threshold | $44,324 |
GST/HST Credit Payments Chart (Effective July 2024 – June 2025 – Singles)
| Adjusted family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| Under $11,039 | $340.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $12,000 | $359.22 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $15,000 | $419.22 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $20,000 | $519.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $25,000 | $519.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $30,000 | $519.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $35,000 | $519.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $40,000 | $519.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $45,000 | $485.20 | $825.20 | $1,004.20 | $1,183.20 | $1,362.20 |
| $50,000 | $235.20 | $575.20 | $754.20 | $933.20 | $1,112.20 |
| $55,000 | $0.00 | $325.20 | $504.20 | $683.20 | $862.20 |
| $60,000 | $0.00 | $75.20 | $254.20 | $433.20 | $588.20 |
| $65,000 | $0.00 | $0.00 | $4.20 | $183.20 | $362.20 |
| $70,000 | $0.00 | $0.00 | $0.00 | $0.00 | $112.20 |
GST/HST Credit Payments Chart (Effective July 2024 – June 2025 – Married)
| Adjusted family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| Under $44,324 | $680.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $44,324 | $680.00 | $859.00 | $1,038.00 | $1,217.00 | $1,396.00 |
| $45,000 | $646.20 | $825.20 | $1,004.20 | $1,183.20 | $1,362.20 |
| $50,000 | $396.20 | $575.20 | $754.20 | $933.20 | $1,112.20 |
| $55,000 | $146.20 | $325.20 | $504.20 | $683.20 | $862.20 |
| $60,000 | $0.00 | $75.20 | $254.20 | $433.20 | $612.20 |
| $65,000 | $0.00 | $0.00 | $4.20 | $183.20 | $362.20 |
| $70,000 | $0.00 | $0.00 | $0.00 | $0.00 | $112.20 |
GST Credit Payment Dates for 2024
The GST/HST payment dates for 2024 are as follows:
- January 5, 2024
- April 5, 2024
- July 5, 2024
- October 4, 2024
If you are 18 years old, have filed your tax return and are considered eligible by the CRA, you will get your first credit payment on the payment date that comes after your 19th birthday.
Go to your CRA personal account and sign up to receive benefit and credit payment reminders one week before the CRA issues the payments.
Reasons for Recalculation of GST/HST Credit
The CRA may recalculate your GST/HST credit payments during the following instances:
- Changes to the following:
- Your marital status
- The number of children in your care
- Your family net income
- Shared custody of a child
- When your eligible child turns 19 years old
- When a recipient passes away
Other Benefits Combined with GST/HST Credit
In addition to the GST/HST credit, the following provincial programs are also administered by the CRA.
These provincial government benefits help eligible low- to modest-income individuals and families to either offset the taxes they pay or serve as supplement income.
| Provincial Benefit | Maximum AnnualPayment Amount(For a single individual) |
| BC Climate Action Tax Credit | $504 |
| New Brunswick Harmonized Sales Tax Credit | $300 |
| Newfoundland and Labrador Income Supplement | $520 |
| Newfoundland and Labrador Senior’s Benefit | $1,516 for a single or married senior |
| Nova Scotia Affordable Living Tax Credit | $255.00 for a single individual or couple |
| Ontario Sales Tax Credit | $360 for each adult and each child |
| Prince Edward Island Sales Tax Credit | $110 |
| Saskatchewan Low-Income Tax Credit | $398 |
