The Goods and Services Tax (GST) Credit is a tax-free quarterly payment administered by the Canada Revenue Agency (CRA) to help low- and modest-income families offset the GST/HST they pay. Eligible Canadians automatically receive these payments when they file their taxes, with no additional paperwork required. In 2025, the payment schedule, amounts, and eligibility criteria remain essential topics for beneficiaries.
GST Payment Dates 2025
| Feature | Details |
| GST Credit Payment Dates | March 3, April 4, July 4, October 3, 2025 |
| Annual Credit Amount | $519 (single), $680 (couples), $179 per child |
| Eligibility Age | 19+ years (or special conditions) |
| Income Threshold | $51,533 (single), $54,647 (couples) |
| Payment Method | Direct deposit or cheque |
| Official Website | https://www.canada.ca/en/revenue-agency.html |
Canada GST Payment Dates 2025
The CRA issues GST credit payments on a quarterly basis. Eligible recipients will receive payments on the following dates in 2025:
GST Payment Schedule for 2025
| Payment Date |
|---|
| March 3, 2025 |
| April 4, 2025 |
| July 4, 2025 |
| October 3, 2025 |
GST Credit Amount 2025
The GST credit amount depends on an individual’s adjusted family net income and the number of children under 19 years. For the 2025 base year, eligible individuals can expect the following payments:
| Beneficiary | Annual Amount (CAD) |
| Single Individual | $519 |
| Married Couples or Common-Law Partners | $680 |
| Per Child (under 19 years) | $179 |
| Married Couples with Two Children | $1,038 |
GST Rebate Dates 2025
GST rebates are provided on the same quarterly schedule each year. The key rebate dates for 2025 are March 3, 2025, and July 4, 2025.
Situations Where GST Rebates Can Be Claimed:
- If GST/HST was paid in error.
- If amounts were erroneously paid on property or housing.
- In cases of segregated funds and specific investment plans.
- If a non-resident exports commercial goods and services.
GST Cheque Payments 2025
Eligible taxpayers who do not receive their GST credit payments via direct deposit will receive their payment in cheque form. To ensure a smooth process:
- If you have already filed a tax return, you are automatically considered for GST credit payments.
- Individuals who turn 19 years old and file tax returns may experience delays in their first GST credit payment. It may take up to 10 business days to process their payments.
Eligibility Requirements for GST Credit 2025
To qualify for the GST credit in 2025, applicants must meet the following criteria:
-
Age Requirement
- The applicant must be at least 19 years old.
- If under 19, they must meet one of the following conditions:
- Have a qualifying spouse or common-law partner.
- Be a parent of a qualifying child.
- The qualifying child must live with the applicant.
-
Residency Status
- Must be a permanent resident or citizen of Canada.
-
Tax Filing Requirement
- Must file their 2025 income and benefit tax return.
-
Income Threshold
- Single individuals must have a net income below $51,533.
- Married couples must have a net income below $54,647.
Ineligibility for GST Credit
- Non-residents of Canada for tax purposes.
- Individuals incarcerated for 90 days or more.
- Officers or servants of another country who are exempt from Canadian tax obligations.
- Deceased individuals cannot claim GST credit payments.
How is GST Credit Calculated?
The GST credit is calculated based on the base year, which refers to the tax return year from which the CRA determines the credit amount. The payment period runs from July 1 of the year following the base year to June 30 of the next year.
Base Year and Payment Period
| Base Year | Payment Period |
| 2024 | July 2024 – June 2025 |
| 2023 | July 2023 – June 2024 |
| 2022 | July 2022 – June 2023 |
For example, GST credit payments calculated on the 2025 tax return will be issued starting in March 2025.
When is the GST Credit Recalculated?
The CRA may adjust the GST credit amount in the following situations:
- Marital status changes (marriage, divorce, common-law separation).
- Change in the number of eligible children.
- Death of a GST credit recipient.
- Reassessment of tax returns that affects net income.
Frequently Asked Questions (FAQs)
1. How do I apply for GST credit payments?
No application is required. Eligible Canadians automatically receive payments after filing their tax return.
2. What should I do if I do not receive my GST credit?
Wait 10 business days after the payment date. If still missing, contact the CRA.
3. Will my GST credit be taxed?
No, GST credit payments are tax-free.
4. Can I receive GST credit if I live outside Canada?
No, only permanent residents and citizens residing in Canada qualify.
5. How do I check my GST payment status?
Log in to your CRA account at https://www.canada.ca/en/revenue-agency.html or call the CRA helpline.
The CRA will continue issuing GST credit payments on July 4 and October 3, 2025. The GST credit is a non-taxable financial benefit provided four times a year to assist low- and modest-income individuals and families with offsetting the GST/HST they pay. Eligible individuals will automatically receive these payments upon filing their tax returns.
For more information, visit https://www.canada.ca/en/revenue-agency.html.
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