October is nearly here, and millions of Canadians are preparing for the final GST/HST Credit payment of 2025. This quarterly tax-free benefit from the Canada Revenue Agency (CRA) is designed to help low- and modest-income households offset the cost of sales taxes on everyday essentials like groceries, gas, and utilities.
With federal and provincial top-ups combined, some individuals could receive over $700 in their October payment, while families may see deposits exceeding $1,000. Here’s everything you need to know about eligibility, payment amounts, and the upcoming schedule.
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What is the GST/HST Credit?
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit is a tax-free benefit paid out four times a year by the CRA. Its main goal is to reduce the financial impact of GST and HST on lower-income Canadians.
Alongside the federal credit, several provinces and territories provide their own provincial top-up credits, which are deposited at the same time. This means that total payment amounts vary depending on where you live.
Who is Eligible for the GST/HST Credit?
To receive the GST/HST Credit, you must:
- Be a Canadian resident for tax purposes.
- Be at least 19 years old before the payment month, unless you are married, living common-law, or a parent living with your child.
- Have filed your 2024 tax return, which the CRA uses to calculate eligibility for the July 2025 to April 2026 payment year.
The credit amount is based on family income and size, with benefits phasing out once income passes certain thresholds:
- $56,181 for a single person without children
- $59,481 for a couple without children
- $63,161 for a family with one child
- $66,841 for two children
- $70,521 for three children
- $74,201 for four children
How Much is the GST/HST Credit in October 2025?
The CRA calculates your GST/HST Credit based on your adjusted family net income and the number of dependants in your household.
For the 2025–2026 benefit year, the maximum quarterly amounts are:
- $133.25 for a single individual
- $174.50 for married or common-law couples
- $46 per child under 19, or $87.25 for the first child of a single parent
This means:
- A single parent with two children could receive $266.50 in October.
- A couple with three children could receive $266.50 as well, depending on income.
- With provincial top-ups, individuals may receive over $700, while families could exceed $1,000.
How is the GST/HST Credit Calculated?
The CRA uses a four-step calculation:
- Base Credit – $349 for you, $349 for your spouse/common-law partner, and $184 per child under 19 (or $349 for the first child in a single-parent family).
- Single Supplement – Extra amounts for certain single Canadians based on income.
- Income Test – Benefits start to reduce once your household income exceeds $45,521.
- Provincial Top-Ups – Some provinces add extra credits, boosting total payments.
Your annual entitlement is then divided into four equal payments, issued quarterly.
When is the Next GST/HST Credit Payment?
The final payment of 2025 will be issued on:
- Friday, October 3, 2025
Looking ahead, the first two payments of 2026 are expected on:
- Friday, January 2, 2026
- Friday, April 3, 2026
Do You Need to Apply?
Most Canadians do not need to apply separately for the GST/HST Credit. If you file your taxes each year, the CRA automatically determines your eligibility.
However, newcomers to Canada must complete Form RC151 – GST/HST Credit Application for Individuals Who Become Residents of Canada. Parents of children under 19 must also register their dependents to receive child-related amounts.
Is the GST/HST Credit Taxable?
No — the GST/HST Credit is not taxable. You don’t have to report it as income, and it does not affect your eligibility for other government benefits.
The October 2025 GST/HST Credit payment will provide much-needed relief as households continue to face high costs of living. With both federal and provincial supports combined, some Canadians could see deposits exceeding $700 for individuals and over $1,000 for families.
To ensure you don’t miss out, make sure your tax return is filed, your direct deposit information with the CRA is up to date, and you’re aware of the payment schedule. This credit, while modest, can make a noticeable difference in helping families and individuals cover everyday essentials.