The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a tax-free quarterly payment provided by the Canada Revenue Agency (CRA) to assist low and modest-income households in offsetting the GST or HST they pay on goods and services.
In 2025, with the continued rise in living costs, this credit serves as a crucial support mechanism for many Canadians.
For the payment period from July 2024 to June 2025, the maximum annual GST/HST credit amounts are:
- $519 for single individuals
- $680 for married or common-law partners
- $179 for each child under 19 years of age
May 2025 GST/HST Credit Payment Schedule
While the CRA typically issues GST/HST credit payments quarterly in January, April, July, and October, some individuals may receive a special payment in May 2025 due to reassessments or retroactive eligibility changes.
Here’s the general payment timeline:
| Payment Period | Scheduled Date | Notes |
|---|---|---|
| Q1 (Jan–Mar) | January 3, 2025 | Based on 2023 income return |
| Q2 (Apr–Jun) | April 4, 2025 | Adjusted for updated filings |
| Special Cycle | May 15, 2025 | For reassessments, retroactive eligibility |
| Q3 (Jul–Sep) | July 4, 2025 | Full payment cycle continues |
| Q4 (Oct–Dec) | October 3, 2025 | Year-end installment |
Note: If eligible, you’ll receive the payment via direct deposit or by cheque, depending on your CRA payment preference settings.
Eligibility Criteria for the $179 GST/HST Credit in May 2025
To receive the GST/HST credit in May 2025, your eligibility is primarily based on your 2024 tax return. To qualify:
- You must be a Canadian resident for tax purposes.
- You must be at least 19 years old.
- Your total family net income must fall below the CRA’s defined thresholds (e.g., under $50,000 for a couple with children).
- You must have filed your income tax return by the CRA’s deadline (typically April 30).
Eligibility is automatically assessed when you file your taxes. You don’t need to apply separately unless your marital status or family situation has changed significantly.
How Families Can Maximize the GST/HST Credit in 2025
To ensure maximum benefit, families should:
- Keep tax returns updated: Filing on time is critical for accurate payment calculations.
- Report changes: Any updates to marital status, number of dependents, or address should be promptly reported to the CRA.
- Set up direct deposit: This ensures faster and more secure receipt of the credit.
For households with children, additional credits such as the Canada Child Benefit (CCB) may be combined with the GST/HST credit, offering a more robust support package. Together, these payments can provide over $500 quarterly for qualifying families.
The May 2025 GST/HST credit update brings welcome news to thousands of Canadian families navigating rising living costs.
With payments up to $179 and a flexible eligibility framework, it remains a critical part of Canada’s social support network. Staying informed and filing taxes on time are the best ways to ensure you don’t miss out.
FAQs
How do I apply for the GST/HST credit?
You don’t need to apply separately. When you file your income tax return, the CRA automatically assesses your eligibility for the GST/HST credit.
What should I do if my marital status changes?
Inform the CRA of any changes to your marital status as it can affect your eligibility and payment amount. You can update your information through your CRA My Account or by contacting them directly.
Can newcomers to Canada receive the GST/HST credit?
Yes, newcomers can receive the GST/HST credit by applying for a Social Insurance Number (SIN) and submitting the necessary forms (RC151 or RC66) to the CRA.