GST Payment Dates 2024: The complete Guide To Your Tax Credit GST And HST Credit Payment Dates

Want to find out when the GST and HST payment dates are in Canada? You’ve come to the right place.

You will receive payments every three months if you qualify for the GST/HST credit.

Here is the upcoming GST and HST credit payment dates for 2024:

GST payment dates are as follows:

2024 Payment Dates for GST

January 5, 2024

April 5, 2024

July 5, 2024

October 4, 2024

GST and HST Payment Dates In Canada (2024) Details

About 11.9 million Canadian households qualified for the GST/HST credit in 2020.

Depending on your province, you are charged the Goods and Service Tax (GST) or the Harmonized Sales Tax (HST) on most purchases you make.

If you are earning below a certain income, you might qualify for a GST or HST credit.

Note that:

• Sometimes the Canada Revenue Agency (CRA) is slow with the payments. Wait ten business days before contacting them.
• You can check the status of your GST/HST credit online by logging into your myCRA account.
• I recommend setting up a direct deposit to your bank, which can also be done in your myCRA account. That way, there’s no way you can miss any cheques in the mail if you change addresses.

What Is The GST Tax Credit?

Like most countries, the Canadian government taxes the sale of goods and services. This is known as the GST tax. The current GST tax rate is 5% and applies to all goods and services you pay for in the country, regardless of the province.

Technically speaking, businesses are responsible for paying GST tax to the CRA. However, licensed businesses are allowed to pass these taxes on to their customers (and 99% of them do). They collect the tax and pay it directly to the government.

The GST tax credit is an initiative the CRA offers to help lower-income families and individuals. As long as you meet the credit criteria (discussed below), then you’ll receive a quarter fixed-rate payment based on your annual income.

GST Tax vs. HST Tax: What’s The Difference?

In addition to the federal GST tax, which all Canadian businesses must pay, some provinces charge their own Provincial Sales Tax (PST) to support local initiatives, such as education, roads, etc.

In some provinces, PST and GST taxes are charged separately. If you look at your transaction receipts, you’ll see two tax amounts, one for the GST and one for the PST.

To simplify things, some provinces have combined the federal GST with their own provincial PST to create a unified Harmonized Sales Tax (HST). This makes it somewhat easier for businesses to pay their taxes and makes things easy for consumers to understand.

Provinces That Only Charge The Federal GST

At this time, there are four Canadian provinces and territories that don’t charge any provincial sales tax, which means there’s no need for a combined HST. Only the 5% federal GST tax is charged in the following regions:

• Alberta
• Yukon
• Nunavut
• Northwest Territories

Provinces That Charge Provincial Sales Tax (PST) Separately

In addition to the 5% federal GST, the following provinces charge their own provincial sales tax separately:

• British Columbia: 7% PST
• Quebec: 9.975% PST
• Manitoba: 7% PST
• Saskatchewan: 6% PST

Provinces With Harmonized Sales Tax (Includes GST)

The following provinces have elected to combine their provincial sales tax with the 5% federal GST to form a harmonized sales tax (HST):

• Ontario: 13%
• Nova Scotia: 15%
• Prince Edward Island: 15%
• Newfoundland and Labrador: 15%
• New Brunswick: 15%

To summarize, here’s a quick table outlining the territories and provinces, along with the GST, PST, and HST applicable in each:

Province or Territory	Federal GST Tax Rate	Provincial Sales Tax (PST) Rate, Charged Separately	Harmonized Sales Tax (HST) Rate, Includes 5% GST
Ontario	x	x	13%
Nova Scotia	x	x	15%
Prince Edward Island	x	x	15%
Newfoundland & Labrador	x	x	15%
New Brunswick	x	x	15%
British Columbia	5%	7%	x
Manitoba	5%	7%	x
Saskatchewan	5%	6%	x
Quebec	5%	9.975%	x
Alberta	5%	x	x
Nunavut	5%	x	x
Yukon	5%	x	x
Northwest Territories	5%	x	x

Who Is Eligible For The GST/HST Credit?

You are generally eligible for the GST/HST credit if you are a Canadian resident and pay income taxes. To qualify, you also need to meet any one of the following criteria:

• 19 years old or older
• Have (or had) a spouse or common-law partner
• Are (or were) a parent and live (lived) with your child

In addition to these criteria, your annual net income must be below a certain threshold. The income threshold to receive a GST/HST tax credit depends on your current living situation (which I’ve outlined below).

Shared Custody Of A Child & GST Tax Credit

Parents with shared custody may be eligible for half each of the GST/HST credit payments for each child.

If a child welfare agency is responsible for the child, you are generally not eligible for the credit anymore for that particular child.

Learn more at the CRA website here.

How Do I Know If I’m Eligible For A GST/HST Tax Credit?

If you are a new resident of Canada, then you’ll need to review the criteria for GST/HST tax credit eligibility. If you meet the criteria, then you can apply for this credit through the CRA.

If you’re already a Canadian resident and have filed your income taxes, then the CRA will notify you if your tax returns indicate that you’re eligible. They will either mail you a physical letter or send you a notice via your CRA MyAccount.

Canadian taxpayers no longer need to apply for this credit. If you’re eligible for the credit, it will be automatically applied, and you’ll begin receiving quarterly payments.

If you have not been notified by the CRA that you’re an eligible candidate for the GST/HST tax credit and believe this is an error, you can contact a CRA agent by calling 1-800-387-1193 to review your case.

How To Calculate Your Estimated GST/HST Tax Credit

The easiest way to determine the amount of your GST/HST tax credit payment is to use the CRA’s built-in benefits calculator. Just enter your information into the calculator, and you’ll receive a quote with your estimated benefits.

How Much GST/HST Credit Will I Receive?

Your GST/HST credit payments will vary based on two factors:

1. Your family (or single) net income
2. The number of children under 19 years old that you have registered for both the Canada child benefit and the GST/HST credit

What Is The Maximum GST/HST Credit You Can Receive?

Wondering about your GST/HST credit amount? It hinges on a few key details:

• Your individual net income (for the solo flyers) or the combined net income of your family (if you’re navigating life with a spouse or common-law partner)
• Whether you’re the parent of kids under 19, enjoying the benefits of the Canada Child Benefit (CCB)

To paint a picture, let’s dive into some scenarios for the maximum annual payment, based on the 2022 tax year and covering payments from July 2023 to June 2024:

• Flying solo without kiddos: $496 (for those earning between $20,000 and $40,000)
• Adding one child to the mix: $821
• And for families with 2 or more children: tack on an extra $171 for each one
• Partnered up with no children: $650 (for earnings below $42,335)
• Plus, for each child under 19: another $171 on top

For the nitty-gritty on payment amounts, take a peek at this handy payments chart. Or, for a personalized estimate, the CRA’s child and family benefits calculator is your go-to tool.

Good news: the GST/HST credit is tax-free, so no need to mention it on your tax return.

Knowing what’s coming your way can be a game-changer for your financial planning. Whether it’s beefing up your savings (hello, back-to-school season) or chipping away at credit card debt, you’re all set to make smart moves with your funds.

Example:

Jordan is single. In 2021, he earned $20,000 net income. For the 2023-2024 benefit year, Jordan received an annual base credit amount of $467 based on his 2021 net income (This is how much he would receive in a normal year).

His GST/HST credit entitlement of $467 is given in four quarterly payments of $116 on the payment dates.

Income Threshold For The GST/HST Tax Credit

Before you apply for any type of federal, provincial or territorial tax benefit, don’t forget to visit the Government of Canada website to make sure that you, your children and/or your spouse/common-law partner meet all the requirements. 

Here are the current individual and household net income limits to become eligible for the GST/HST tax credit:  

	Single	Married/Common Law
Have 0 children	$52,255	$55,335
Have 1 child	$58,755	$58,755
Have 2 children	$62,175	$62,175
Have 3 children	$65,595	$65,595
Have 4 children	$69,015	$69,015

Source: Canada.ca

Things That Can Affect Your GST/HST Credit Amount

Your GST/HST credit payments could be affected if:

• Your family’s net income changes
• Your eligible child turns 19 years old
• The number of eligible children in your care changes
• You get married, divorced, or separated from your common-law partner.
• There is a death of a recipient
• You start or stop sharing custody of a child with your partner

Provincial Tax Credits That Are Combined With Your GST/HST Credit

Curious if you’re in line for any Provincial Tax Credits? Here’s the lowdown on Provincial GST/HST Credits and the Annual Maximum Amounts for Singles, Married, or Common-Law Partners:

B.C. Climate Action Tax Credit

• Up to $447 for individuals
• $223.50 for a spouse or common-law partner
• $111.50 per child under 19
• $223.50 for the first child in a single-parent family

Ontario Sales Tax Credit

• $345 for each adult and child under 19

Nova Scotia Affordable Living Tax Credit

• $255 for individuals and couples
• Plus $60 for every child under 19

New Brunswick Harmonized Sales Tax Credit

• $300 for individuals or your other half
• $100 per child ($300 for the first child if you’re a single parent)

Newfoundland and Labrador Income Supplement

• $520 for singles
• $589 for couples
• $231 per child under 19

Newfoundland and Labrador Seniors Benefit

• $1,516 for single or coupled seniors

Saskatchewan Low-Income Tax Credit

• $380 per adult
• $150 per child (up to 2)
• $1,060 per family]

Prince Edward Island Sales Tax Credit

• $110 per individual
• $55 per spouse, common-law partner, or qualified dependent

Deep Dive into Specific Credits:

• BC Climate Action Tax Credit: Quarterly payments to help B.C. residents with carbon taxes. Up to $447 for individuals, and additional amounts for families.
• Ontario Sales Tax Credit: A $345 credit per family member, optimized for those with an income under $26,535, as part of the Ontario Trillium Benefit.
• Nova Scotia Affordable Living Tax Credit: Offers up to $255 for low-income individuals and families, with a slight reduction for incomes over $30,000.
• New Brunswick Harmonized Sales Tax Credit: Yearly credit of up to $300 for adults, with extra for children, tapering off for incomes above $35,000.
• Newfoundland and Labrador Income Supplement: A boost for low-income individuals and families, including those eligible for federal GST/HST credits.
• Saskatchewan Low-Income Tax Credit: Offers up to $380 for individuals, with benefits for families, starting to reduce at incomes over $35,902.
• Prince Edward Island Sales Tax Credit: Yearly credit of $110 per person, with adjustments for family net income over $30,000.

For more info on other provincial assistance programs, check out links to Quebec Social Assistance, Ontario Works, and more, to get the full scoop on available support.

How To Apply For The GST/HST Credit

For most people, all you have to do is file your taxes every year to get your GST/HST credit. There are some special circumstances, though, outlined here:

Applying As A New Resident Of Canada

If you’ve recently moved to Canada and have started paying taxes, you’ll need to fill out some forms to apply for the GST/HST tax credit. To get the GST/HST credit, you have to do the following:

New resident with children: Fill out the Canada Child Benefits Application Form RC66

New resident with no children: Fill out the GST/HST Credit application for Individuals Who Become Residents of Canada Form.

Mail the signed forms to your provincial tax center: List is found here

Getting The GST/HST Credit For Your Child

If you didn’t apply for the Canada Child Benefit (CCB) or have another child that you are caring for, you might need to manually register the child in order to get the GST/HST credit for them. Register the child using your myCRA online account, or call the CRA for more details.

Applying For Retroactive GST/HST Tax Credit

If you have not filed income taxes with the CRA, then they won’t have sufficient data to determine your eligibility for the GST tax credit. This means that you won’t receive any payment, even if you meet the criteria.

If you believe that you were eligible for the GST/HST tax credit, you can apply for it retroactively, though. First, you’ll need to file your missing income tax returns, though.

The CRA allows you to retroactively claim GST/HST credit and receive payments for up to three years prior to the date of filing.

When will your GST/HST be recalculated? 

Life changes can have an impact on your GST and HST credit payments. Here are some examples of life changes that can affect your payments:

Change in marital status

If you get married or divorced, your GST and HST credit payments may be affected. If you get married, your payments will be based on your combined family income. If you get divorced, your payments will be based on your individual income.

Change in family size

If you have a child or if your child turns 19, your GST and HST credit payments may change. You may be eligible for additional payments if you have a child under the age of 19. If your child turns 19, your payments may decrease or stop depending on your income.

Change in income

If your income changes, your GST and HST credit payments may also change. Your payments are based on your income from the previous year, so if your income increases or decreases, your payments will be adjusted accordingly.

Change in address

If you move, you need to update your address with the Canada Revenue Agency (CRA) to ensure that your GST and HST credit payments are not interrupted. You can update your address online through the CRA’s My Account service or by calling the CRA.

Review and Adjustments of GST and HST Credit

The CRA reviews your eligibility for the GST/HST credit every year based on your income tax and benefit return. If you are no longer eligible, the CRA will notify you and stop your payments. Similarly, if you become eligible, the CRA will automatically start your payments.

In addition to eligibility reviews, the CRA may also adjust your payment amount if there are changes to your family situation or income.

For example, if you have a child who turns 19 years old before April 2024, your payment amount may decrease. On the other hand, if you have a new child or your income decreases, your payment amount may increase.

If you believe that the CRA has made an error in your GST/HST credit payment, you can request a review of your file. This can be done by contacting the CRA directly or through your My Account online portal.

It is important to note that any adjustments to your payment will only be made if there was an error or change in your eligibility or payment amount.

Resolving Issues Related to GST and HST Credit

If you encounter any issues regarding your GST/HST credit payment, the Canada Revenue Agency (CRA) has several options to help you resolve them. Here are some steps you can take:

1. Check your eligibility

First, ensure that you are eligible to receive the GST/HST credit by reviewing the eligibility requirements outlined on the CRA website. If you are unsure whether you qualify, you can use the child and family benefits calculator to estimate your payment amount.

2. Verify your payment information

If you believe that there is an error in your payment information, such as your name, address, or banking information, you can update it using the My Account service on the CRA website. It is important to keep your information up-to-date to avoid delays or missed payments.

3. Contact the CRA

If you have reviewed your eligibility and payment information and still have not received your GST/HST credit payment, you can contact the CRA. You can reach them by phone at 1-800-959-8281 or by using the secure online messaging service on the CRA website.

When contacting the CRA, be prepared to provide your social insurance number and other personal information to verify your identity. They may also ask you questions about your eligibility and payment information to help resolve the issue.

4. Appeal a decision

If you disagree with a decision made by the CRA regarding your eligibility or payment amount, you have the right to appeal. You can submit an appeal using the My Account service on the CRA website or by mail. Be sure to include any supporting documents or evidence to support your appeal.

GST/HST FAQs

In addition to the general information I provided above, here are some quick answers to some of the most commonly asked questions I get about the GST/HST tax credit.

Is the GST/HST credit taxable income?

No, it is not. It’s similar to the annual tax refund issued by the CRA. The GST/HST payment you receive is the result of taxes that you already paid during the previous tax year. The government is essentially cutting eligible individuals a break and saying, “You don’t have to pay us these taxes, so we’re giving your tax money back to you”

Is The GST Credit Based On Income?

Yes, the GST/HST credit is dependent upon your income, along with your age and living status. See the chart above to determine if you’re eligible for this tax credit based on your current annual income.

When will the GST credit be deposited?

The GST/HST tax credit is issued on a quarterly basis (every three months) during the first week of January, April, July, and October.

What happens to my GST/HST credit if I move?

Let the CRA know your new address right away. Even if you have signed up for direct deposit, you might still not get your credit if you don’t inform them of your new address.

Can I Be Overpaid A GST/HST Credit?

In some rare cases, the CRA tax system may make an error and overpay you. In such cases, you’ll receive a mailed letter or notice through your CRA MyAccount with a remittance form.

They will deduct the overage amount from your next income tax return or future GST payments.

What are the Ontario GST dates?

Every province, including Ontario, will have the same dates that the GST/HST credit is deposited. The credit is issued at a federal level, not provincial.

Why are there so many names for the GST/HST credit payment date? It gets confusing.

The GST/HST credit is commonly called many things by Canadians. It can go by GST cheque dates, GST rebate dates, Canada GST Dates, GST check dates, GST return dates, GST refund dates, and GST Pay Dates.

Just know that they are all referring to the same thing – the GST/HST credit payment outlined in this article.

CRA Contact For GST/HST Questions

If you still have questions about your taxes and the credits you’re eligible for, CRA agents are more than happy to answer your questions.

The two main ways you can contact the CRA for your GST/HST questions are:

1. Online using your myCRA account
2. By phone at 1-800-387-1193

Conclusion

The GST/HST credit is important for many Canadian families and can provide much-needed relief during tough times.

Make sure you are getting the proper amount and filing your taxes so you can receive it.

If you’d like to learn other ways to manage your money as a Canadian, check out this TFSA vs RRSP article.