GST payment dates remain the same for the different provinces, such as Ontario, Alberta, and others. The amount of the payments varies for each individual according to their age and marital status. If you’re running a business, it will depend entirely on your annual income.

All Canadian provinces follow the same GST payment dates. The following are the dates and the list of provinces that adhere to GST payment schedules in Canada for 2023 and 2024.

GST payment and Credit dates for 2024:

1. January 5th
2. April 5th
3. July 5th
4. October 4th

GST payment and Credit dates for 2023:

• July 5th, 2023
• October 5th, 2023

Here are the important benefit payment dates from the Government of Canada for eligible Canadians. These benefits include the following:

If you have not received your payment, please wait for 5 to 10 working days. If, after waiting, you still haven’t received it, contact support.

Province List for GST/HST Credit and Payments

Next GST Payment Dates 2025

The upcoming GST payment date after October 2024 will be July 5th, 2025. The CRA will provide additional relief in the form of tax-free assistance to individuals and families with low and moderate incomes.

You don’t need to apply separately for the GST/HST credit if you have already filed your tax returns through GST/HST NETFILE; you will automatically be considered for the upcoming credit amounts based on your net income.

GST Rebate Dates 2024

GST rebate dates will fall on the same quarterly dates each year. For the remaining schedule, the dates will be July 5th 2024 and October 4th 2024. You can claim the GST/HST rebates in the following situations.

• If you have paid the amount in error
• Amounts paid in error for property or a house
• In the case of segregated funds and specific investment plans
• A non-resident who exports commercial goods and artistic works

GST Cheque Dates 2024

The Canadian government will issue cheques to taxpayers as GST/HST credit funds. If you have already filed your tax return, you will be considered for GST/HST credit payments. The exact cheque dates in 2024 will fall on the same dates as those announced by the CRA for GST/HST payments mentioned above.

If you are turning 19 years old and have filed your tax returns for the GST/HST credit, it may cause an issue with your first payment after turning 19. For other cases, please wait at least 10 working days to receive your payment

GST Payment Increase in Budget 2024

CRA doesn’t propose any increase in the GST/HST Payments rate in the 2024 budget; it will remain the same at 5% as before. However, the 2024 budget proposes to remove the temporary tax on face masks and face shields.

In the recent budget for the year 2024, the Canadian government proposed an increase in the GST/HST payment for the Grocery Rebate. If you qualify for the Grocery Rebate and receive it in July 2024, it will double your January 2024 payments. There is a higher likelihood of receiving your payment in July 2024 among upcoming payments.

GST Payment Amounts 2024

In the 2024 budget, the Canadian government proposed GST/HST payment amounts for Canadians based on their net income for 2022 and 2023. The following are the amounts to be paid to individuals based on their yearly net income.

Updated Amounts in Budget 2024

Marital Status	Amount to be Paid
Single Individual (without children)	$496
Married or in common-law relationship	$650
Family of four	$992
Child under 18 years of age	$171

Net Income Year Dependency

1. The GST payment amounts for January, April, and July 2024 will be based on your net income for the year 2022.
2. The GST payment amounts for October 2024 and January 2025 will be based on your net income for the year 2023.

GST/HST Credit Eligibility Criteria

The CRA has established a non-taxable program called the GST/HST credit, which is paid quarterly to individuals and families with low and modest incomes to help support their income.

The following is the eligibility criteria for the GST/HST credit in Canada:

• You must be a resident of Canada for income tax purposes.
• You must be at least 19 years old.
• If you are under 19 years old, keep the following in mind:

Read more about : GST Credit Eligibility

Ineligibility for GST/HST Credit

Note: If you meet any of the above scenarios, you are not eligible to receive the GST/HST credit for your children, spouse, or common-law partner.

How to Apply for GST Credit

• Fill out Form RC151 for the GST/HST Credit and Canada Carbon Rebate application if you are an individual or a new resident of Canada.
• Locate the address of the tax Centre where you need to mail your form.
• Provide proof of birth for your children when applying for the first time. For more details, visit supporting documents.
• Send the completed form and proof of birth to your designated tax Centre.

GST/HST Credit Calculation

GST/HST credit calculations totally depend on your net income and on the following:

For GST sales and reverse sales tax calculations, a GST calculator is used.

Payment Period for July 2024- June 2025 Calculation

There are specific payments set for single individuals and married people as follows:

Calculation Method: Each child under 19 years old will receive $179. For example, if you have 3 children under 19 years old, they will receive $537 (179 * 3).

GST/HST Credit Recalculation

In the following scenarios, the CRA can recalculate your GST/HST Credit:

1. Changes to your spouse’s or common-law partner’s tax return that affect net income.
2. Changes in your marital status.
3. Changes in the number of eligible children in your care.
4. Death of the GST/HST credit recipient.

GST/HST Credit Overpayment

If you are overpaid by the CRA for GST/HST credit, they will send you a notice with a remittance voucher indicating how much you owe. They may withhold some or all of your future GST/HST credit payments, Canada Child Benefit, or GST/HST refunds until you repay the amount owed. Similar actions could occur with other programs managed by the CRA.

Retroactive GST/HST Credit and Payments List

You can request the CRA to issue GST/HST credit retroactively for up to 10 years by submitting an application form. Retroactive GST/HST credit and payments were announced for July 2023 to June 2024 for different zones like ZONE A, B, and C based on location.

Payment Amounts and Communities List

Payment Amounts	Communities
$441 per adult	Colville Lake, Dettah, Enterprise, Fort Good Hope, Fort Resolution, Fort Smith, Hay River, Kakisa, Kátl’odeeche, Ndilo, Wrigley, Yellowknife
$493 per child	Colville Lake, Dettah, Enterprise, Fort Good Hope, Fort Resolution, Fort Smith, Hay River, Kakisa, Kátl’odeeche, Ndilo, Wrigley, Yellowknife
$483 per adult	Aklavik, Behchoko, Deline, Fort Liard, Fort McPherson, Fort Providence, Fort Simpson, Gametì, Inuvik, Jean Marie River, Lutselk’e, Nahanni Butte, Sambaak’e, Tsiigehtchic, Tuktoyaktuk, Wekweèti, Whatì
$535 per child	Aklavik, Behchoko, Deline, Fort Liard, Fort McPherson, Fort Providence, Fort Simpson, Gametì, Inuvik, Jean Marie River, Lutselk’e, Nahanni Butte, Sambaak’e, Tsiigehtchic, Tuktoyaktuk, Wekweèti, Whatì
$558 per adult	Norman Wells, Paulatuk, Sachs Harbour, Tulita, Ulukhaktok
$610 per child	Norman Wells, Paulatuk, Sachs Harbour, Tulita, Ulukhaktok

GST/HST Credit Payments Chart for July 2024- June 2025

• The GST/HST credit depends on your marital status, family size, and income.
• The credit for 2023 is paid quarterly: July 2024, October 2024, January 2025, and April 2025.
• Please inform the CRA (Canada Revenue Agency) if your address, family size, or marital status changes.

Below is the GST/HST Credit chart for single and married Canadians.

GST/HST Credit Chart for Single Person

Adjusted family Net Income ($)	No child ($/year)	1 child ($/year)	2 children ($/year)
Under $11,039	$340.00	$859.00	$1,038.00
$12,000	$359.22	$859.00	$1,038.00
$15,000	$419.22	$859.00	$1,038.00
$20,000	$519.00	$859.00	$1,038.00
$25,000	$519.00	$859.00	$1,038.00
$30,000	$519.00	$859.00	$1,038.00

GST/HST Credit chart for married/common-law partner

Adjusted family Net Income ($)	No child ($/year)	1 child ($/year)	2 children ($/year)
Under $44,324	$680.00	$859.00	$1,038.00
$44,324	$680.00	$859.00	$1,038.00
$45,000	$646.20	$825.20	$1,004.20
$50,000	$396.20	$575.20	$754.20
$55,000	$146.20	$325.20	$504.20
$60,000	$0.00	$75.20	$254.20

GST/HST Penalties and Interest

There are two rules set by the CRA for penalties and interest, applicable as follows:

1. Interest for Late Payment
2. Penalty for Late Filing

GST/HST Late Payment Interest

There are three types of interest rates set by the CRA in case of late GST/HST payment:

1. Arrears Interest
2. Installment Interest
3. Refund Interest

Arrears Interest

Installment Interest

Refunds Interest

• CRA pays interest on overpayments or refunds of net tax claimed on a GST/HST return.
• Interest is added daily.
• The interest calculation begins 30 days after the return is filed and ends on the day the refund is paid or applied.
• CRA updates the interest rate every three months

GST/HST Late Filing Penalty

GST HST number	CCB Payment Dates
CPP Payment Dates	CWB Payment Dates
Carbon Tax Rebate Payment Dates