GST/HST Payment Dates 2025

GST payment dates have already been announced for 2025. If you don’t pay the tax on time, interest will be added to the payment. The payment dates are divided quarterly as follows: January 3rd, April 4th, July 4th, and October 3rd.

gst/hst shedule

But in order to manage late payments, due payments, GST/HST Credit eligibility criteria, and credit calculation, you must follow the guidelines to stay safe from interest and penalties by knowing the due dates.

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Follow Guidelines

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.

GST Payment Dates 2025-2024: Ontario, Alberta

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 2025 and 2024.

GST payment and Credit dates for 2025:

  1. January 3rd
  2. April 4th
  3. July 4th
  4. October 3rd
GST Payment Dates 2025

Remember: It’s because January 4th, 2025, will fall on a Saturday. This is why the due dates for credits and payments have been moved to the previous day, January 3rd.

GST payment and Credit dates for 2024:

  • July 5th, 2024
  • October 4th, 2024
GST Payment Dates 2024

Benefit Payment Dates

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

Canada child benefit (CCB)

  • December 13, 2024
  • January 20, 2025
  • February 20, 2025
  • March 20, 2025
  • April 17, 2025
  • May 20, 2025
  • June 20, 2025
  • July 18, 2025
  • August 20, 2025
  • September 19, 2025
  • October 20, 2025
  • November 20, 2025
  • December 12, 2025

Goods and services tax / Harmonized Sales tax (GST/HST) credit

  • January 3, 2025
  • April 4, 2025
  • July 4, 2025
  • October 3, 2025

Ontario Trillium Benefit (OTB)

  • December 10, 2024
  • January 10, 2025
  • February 10, 2025
  • March 10, 2025
  • April 10, 2025
  • May 9, 2025
  • June 10, 2025
  • July 10, 2025
  • August 8, 2025
  • September 10, 2025
  • October 10, 2025
  • November 10, 2025
  • December 10, 2025

Canada Carbon Rebate (CCR)

  • January 15, 2025
  • April 15, 2025
  • July 15, 2025
  • October 15, 2025

Alberta Child and Family benefit (ACFB)

  • February 27, 2025
  • May 27, 2025
  • August 27, 2025
  • November 27, 2025

Advanced Canada workers benefit (ACWB) 

  • January 10, 2025
  • July 11, 2025
  • October 10, 2025

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

canada map

Provinces

Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon

GST/HST Payment Province List Canada

Next GST Payment Dates 2025

The upcoming GST payment date after October 2024 will be January 3rd, 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 2025

GST rebate dates will fall on the same quarterly dates each year. For the remaining schedule, the dates will be January 3, 2025 and July 4th 2025. 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 2025

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 2025 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 2024-2025

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 2024-2025

Marital StatusAmount 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
GST/HST Payment Amounts 2024

Net Income Year Dependency

  1. The GST payment amounts for October 2024 and January 3rd 2025 will be based on your net income for the year 2023.
  2. The GST payment amounts for January, April, and July 2024 will be based on your net income for the year 2022.

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:

You must have a spouse or have a common-law partner
You must be a parent or you are living with your child

Read more about : GST Credit Eligibility

GST/HST Credit Eligibility

Ineligibility for GST/HST Credit

  • If you are not a resident of Canada for tax purposes.
  • If you are an officer or servant of another country, you don’t have to pay taxes.
  • If you are in prison for at least 90 days, you are not eligible for the GST/HST credit.
  • If you didn’t file tax returns.
  • You can’t claim a credit for a deceased person.

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.
How to Apply for GST Credit

GST/HST Credit Calculation

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

income tax

Adjusted Family Net Income

For single individuals, the GST/HST credit calculation is based on the amount from line 23600 of your tax return. For married or common-law partners, it is based on the combined net incomes of both partners

children

Children

   Children under 19 registered for the Canada Child Benefit and GST/HST credit. In case the number of eligible children changes, it would also change your GST payment calculation. Please Inform CRA in this scenario

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:

  • Single: $519
  • Married/ Common-Law Partner: $680
  • Child under 19 years age: $179

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 AmountsCommunities
$441 per adultColville Lake, Dettah, Enterprise, Fort Good Hope, Fort Resolution, Fort Smith, Hay River, Kakisa, Kátl’odeeche, Ndilo, Wrigley, Yellowknife
$493 per childColville Lake, Dettah, Enterprise, Fort Good Hope, Fort Resolution, Fort Smith, Hay River, Kakisa, Kátl’odeeche, Ndilo, Wrigley, Yellowknife
$483 per adultAklavik, 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 childAklavik, 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 adultNorman Wells, Paulatuk, Sachs Harbour, Tulita, Ulukhaktok
$610 per childNorman 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

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

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
  • When you owe money to the CRA, such as overdue GST/HST return amounts.
  • They charge interest on the outstanding balance.
  • This interest is calculated daily and is based on the prescribed interest rate.
  • The CRA updates the interest rate every three months after a thorough investigation.

The CRA charges interest if you fail to pay GST/HST installment payments on time or if the payments are insufficient. The interest begins from the day your installments are due and continues until the overdue amount is paid. This interest can be avoided by paying installments on time, or it can be reduced by overpaying or paying the next installment early.

  • 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

Condition: When any return is filed late unless there is $0 owing, or a refund is due.

Penalty Amount Charged: A+(B×C)

A = 1% of the amount owing

B = 25% of A

C = Number of complete months the return is overdue, to a maximum of 12 months

Condition: If you receive a demand to file and do not do so.

Penalty Amount Charged: $250

Condition: If you are required to file electronically and do not do so.

Penalty Amount Charged:

  1. $100 for the initial return not filed electronically.
  2. $250 for each subsequent return not filed electronically.

FAQS

GST/HST payment dates fall on the 5th day of January, April, July, and October every year. But in January 2025, it will fall on the 3rd of January because the 4th of January is a Saturday. CRA sends you the GST credit on these dates.

In the Budget 2024, the CRA has updated the payment amounts for individuals and family members with low or modest annual incomes.

  1. Payment for Individual: $496
  2. Payment for married/common-law partner: $650
  3. Payment for child under 19: $171
  4. Payment for family of four: $992

The CRA announced a $1200 benefit for senior citizens. This government program is for those eligible for the Canada Pension Security Plans. The CRA provides $1200 to help seniors with low incomes.

The next extra GST payments are coming on January 3rd and April 4th, 2025. If these dates fall on a Saturday, the payment will be moved to the previous business day, such as October 5th date payment revised to October 4th. If you don’t receive the payment, you should wait for 10 working days and then contact the CRA.

Yes, the Canadian Government is giving extra money. For a family of four, the amount is $992 according to the Budget 2024. Additionally, they announced an extra $300 for those with low incomes.

  • If you are single, you will receive $519.
  • If you are married or living with your common-law partner, you will receive $680.
  • For each child, $179 is announced as the GST/HST credit
GST HST numberCCB Payment Dates
CPP Payment DatesCWB Payment Dates
Carbon Tax Rebate Payment Dates