CRA Releases December 2025 GST HST Credit – As of December 2025, eligible Canadians are set to receive a $460 GST/HST credit payment from the Canada Revenue Agency (CRA). This credit aims to support low‑ and modest‑income households by helping offset the Goods and Services Tax/Harmonized Sales Tax (GST/HST) they pay. In this article, we explain who qualifies, how much they might get, and when the December 2025 payment is scheduled — making it easier for everyone in Canada to understand what to expect.
GST/HST Credit for Residents of Canada
The GST/HST credit is a tax‑free quarterly payment provided by CRA to help eligible Canadians with low to moderate incomes. To claim the benefit, you must be a resident of Canada for income tax purposes at the end of the month before payment and at the beginning of the payment month. :contentReference[oaicite:1]{index=1} The credit amount depends on your adjusted family net income (AFNI), marital status, and number of dependent children under 19. :contentReference[oaicite:2]{index=2} For the 2024 tax return (i.e., the 2025–2026 payment cycle), single individuals may receive up to $533 annually, couples up to $698, plus $184 for each child under 19. :contentReference[oaicite:3]{index=3}
Updated Credit Amounts for Canadian Households
Under the most recent adjustment effective July 2025, the GST/HST credit amounts have been updated. Eligible Canadian individuals with low or modest income may now see higher quarterly payments compared to previous years. :contentReference[oaicite:4]{index=4} The recalculation uses your 2024 tax return to determine eligibility and the exact benefit amount. :contentReference[oaicite:5]{index=5} This makes the December payment — part of the 2025–26 benefit cycle — potentially more meaningful for families managing household budgets in 2025.
| Household Type | Maximum Annual Credit (2025–26) |
|---|---|
| Single individual (no children) | $533 |
| Married or common‑law couple (no children) | $698 |
| Each child under 19 (per eligible child) | $184 |
| Single parent (with one child) | $533 + $184 = $717 |
| Couple with two children | $698 + (2 × $184) = $1,066 |
December 2025 GST/HST Credit Payment in Canada
For the benefit period running July 2025 to June 2026, the quarterly payments are scheduled in July, October, January and April. :contentReference[oaicite:6]{index=6} However, recent information indicates a payment may also arrive in December 2025 for some recipients — possibly reflecting retroactive adjustments or lump‑sum credits under special conditions. :contentReference[oaicite:7]{index=7} If you’re eligible and have direct deposit set up with CRA, expect your payment around early December (or as indicated in your CRA My Account notification).
How Payment Eligibility is Determined by CRA
CRA evaluates eligibility for the GST/HST credit based on the previous year’s tax return — in this case, the 2024 return determines the amount for July 2025–June 2026. :contentReference[oaicite:8]{index=8} Several factors influence the final amount: your adjusted family net income (AFNI), marital status, number of eligible children under 19, and any changes in family structure. :contentReference[oaicite:9]{index=9} To ensure timely payments, keep your personal and family information updated with CRA — especially after marital status or dependent changes.
Frequently Asked Questions (FAQs)
1. Who qualifies for the GST/HST credit?
Residents of Canada aged 19 or older (or younger but with children or a spouse) with low to modest adjusted family net income are eligible, based on their filed tax return.
2. How much can I receive from the GST/HST credit?
For 2025–26, a single person can get up to $533 annually; couples up to $698 annually; plus $184 per eligible child under 19.
3. When will the December 2025 GST/HST credit be paid?
Eligible recipients with direct deposit may receive the payment in early December 2025, or per the schedule shown in their CRA My Account.
4. Do I need to apply separately to receive this credit?
No — the credit is automatically considered when you file your annual tax return with CRA.
