The GST/HST Credit is one of Canada’s most important tax-free benefits, designed to help low- and middle-income Canadians offset the impact of sales taxes on everyday purchases. In December 2025, eligible recipients will receive up to $232 directly in their bank accounts.
This article explains who qualifies for the December 2025 GST/HST Credit, how much you can expect to receive, the income limits, and the payment dates.
What Is the GST/HST Credit?
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit is a federal government program that provides quarterly tax-free payments to Canadians with lower or moderate incomes. The credit is meant to offset the cost of paying GST and HST on goods and services.
Unlike tax refunds, the GST/HST Credit is not tied to how much you pay in sales tax. Instead, it is based on:
- Your income (from your latest tax return)
- Your marital status
- Number of children under 19 in your household
For many Canadians, this credit is a crucial financial lifeline, especially during times of high inflation and rising costs of living.
December 2025 GST/HST Payment Amounts
In December 2025, the GST/HST Credit payment will provide up to $232 for eligible individuals. The exact amount you receive depends on your family size and income.
Here’s a breakdown of the annual maximum credit amounts for 2025:
- $325 for a single individual
- $650 for a married or common-law couple
- $171 for each child under 19
Since payments are issued quarterly, the December installment equals one-quarter of the annual entitlement. For many individuals, this comes to $232 or less, depending on eligibility.
Who Is Eligible for the December 2025 GST/HST Credit?
To qualify for the GST/HST Credit in December 2025, you must meet all of the following criteria:
- Be a Canadian resident for income tax purposes at the start of the month in which the CRA makes the payment.
- Be at least 19 years old, OR have (or had) a spouse/common-law partner, OR be a parent living with your child.
- Have filed your 2024 income tax return — filing taxes is required even if you earned no income.
Income Limits for the GST/HST Credit
The credit is income-tested, which means your household net income determines whether you qualify and how much you’ll receive.
For the July 2025 – June 2026 payment cycle, the CRA bases eligibility on your 2024 tax return. While the exact cut-off varies depending on family size, here are approximate thresholds:
- Single individuals: Net income under $52,000 may qualify.
- Couples with no children: Net family income under $55,000 may qualify.
- Families with children: Net family income under $65,000–$70,000 may qualify.
If your income is higher, the payment gradually reduces until it reaches zero.
When Will the December 2025 GST/HST Credit Be Paid?
The Canada Revenue Agency (CRA) issues GST/HST Credit payments on a quarterly basis. The payment dates for 2025 are:
- January 3, 2025
- April 4, 2025
- July 4, 2025
- October 3, 2025
- December 5, 2025 (Special 5th payment cycle for 2025)
For December 2025, recipients will receive their payment on Friday, December 5, 2025.
Payments are usually made by direct deposit. If you haven’t signed up for direct deposit, a cheque will be mailed to your address, which may take longer to arrive.
How to Apply for the GST/HST Credit
In most cases, you do not need to apply separately. The CRA automatically determines eligibility based on your annual tax return.
Steps to ensure you receive your payment:
- File your 2024 income tax return on time (by April 30, 2025).
- Ensure your direct deposit information is up to date with the CRA.
- If you have children under 19, apply for the Canada Child Benefit (CCB), as this automatically registers them for the GST/HST Credit calculation.
What If You Don’t Receive the December 2025 GST/HST Credit?
If you believe you qualify but didn’t receive the payment, you should:
- Log in to your CRA My Account to check your benefit status.
- Confirm your tax return was filed and assessed.
- Verify your direct deposit or mailing information is correct.
- Contact the CRA directly if the payment is missing after 10 business days.
Why the December 2025 Payment Matters
The GST/HST Credit is especially important at the end of the year, when many households face higher expenses during the holiday season. The extra $232 can help cover:
- Utility bills
- Winter clothing
- Holiday groceries
- Transportation costs
This payment provides timely relief for Canadians dealing with ongoing cost-of-living pressures.
Frequently Asked Questions (FAQs)
1. Do I need to apply for the December 2025 GST/HST Credit?
No. The CRA automatically assesses eligibility when you file your taxes.
2. Can students receive the GST/HST Credit?
Yes, if they are 19 or older and file a tax return. Many students with low income qualify.
3. How do I know how much I’ll receive?
The CRA sends a GST/HST Credit Notice in July each year, outlining your quarterly payments.
4. Is the GST/HST Credit taxable?
No, the credit is tax-free and does not affect your taxable income.
5. Can newcomers to Canada get the GST/HST Credit?
Yes. New residents must apply using Form RC151 to register with the CRA.
The December 2025 GST/HST Credit provides an extra $232 tax-free payment for millions of Canadians. By filing your taxes on time and keeping your CRA information updated, you can ensure you receive this benefit without delays.
As inflation continues to impact Canadian households, programs like the GST/HST Credit remain a critical support system for families, individuals, and seniors alike.
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