Every time you buy something in Canada, you pay the Goods and Services Tax (GST), or the Harmonized Sales Tax (HST) in provinces like Ontario. The federal government gives some of that money back to lower-income Canadians through the GST/HST Credit. It's automatic, tax-free, and paid four times a year.
What Is the GST/HST Credit?
It's a quarterly payment from the CRA to individuals and families with modest incomes. The intent is to offset the disproportionate impact of consumption taxes on lower-income households. Unlike many credits, you don't apply for it separately. You just file your tax return and the CRA determines if you qualify.
How Much Is It?
For the 2025–2026 benefit year, the maximum annual GST/HST credit is approximately:
- $519 for a single individual
- $680 for a couple
- $179 per child under 19
These amounts phase out as income rises. Payments go out in January, April, July, and October. At the lower end of the income scale, a family of four might receive around $1,000 per year.
Who Qualifies?
To receive the credit, you must:
- Be a Canadian resident for tax purposes
- Be 19 years of age or older (or have/have had a spouse, or be/have been a parent)
- File a tax return for the previous year
- Have income below the threshold (roughly $54,000 for a single person in 2025)
Newcomers qualify from the day they become Canadian tax residents. If you arrive in Canada and file a tax return for your partial year, you'll be assessed for the credit starting the following July.
How to Apply
You don't need a separate application. When you file your income tax return, check the box indicating that you want to be considered for the GST/HST credit. Tax software handles this automatically. The CRA calculates your eligibility and notifies you by letter.
If you're a newcomer filing for the first time with no previous return, complete Form RC151 (GST/HST Credit and Climate Action Incentive Payment Application for Individuals Who Become Residents of Canada) and send it to the CRA.
Ontario-Specific: Trillium Benefit
Ontario residents also receive the Ontario Trillium Benefit (OTB), which combines three provincial credits: the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit, and the Ontario Sales Tax Credit. The OTB is applied for on your Ontario tax return (Schedule ON-BEN) and paid monthly. For a lower-income Ottawa renter, this can add another $500–$1,200 per year.
Ottawa Newcomer Tip
If you arrived in Canada mid-year and your annual income appears low on paper (because you only worked part of the year), you may qualify for a larger credit than you expect. Make sure you file a return for that partial year, even if your income seems too low to matter, because it triggers the credit assessment.
GST/HST credit payments land quietly in your bank account four times a year. Set up direct deposit through CRA My Account so you don't miss them.
