If you have low to modest income, the GST/HST credit is a simple way to get tax-free money back, four times a year. Below we explain who qualifies, how amounts are calculated, the updated 2024-base-year figures, and how Unity Financial Services makes sure you don’t leave money on the table.
✅ What is the GST/HST Credit?
The GST/HST credit is a tax-free quarterly payment that helps offset the GST/HST you pay on everyday purchases. Payments are based on your adjusted family net income (AFNI), marital status, and the number of eligible children under 19. Government of Canada
Payment dates: usually the 5th of July, October, January, and April. Government of Canada
📈 2024 Base Year Amounts (Paid July 2025 – June 2026)
For the 2024 base year (used for payments from July 2025 to June 2026), the CRA states you could get up to:
- $533 if you are a single individual,
- $698 if you are married/common-law,
- +$184 per eligible child under 19. Government of Canada
How those totals are built (component amounts):
- $349 credit for an eligible individual,
- $349 credit for an eligible spouse/common-law partner,
- $184 for each eligible child,
- $349 for the first eligible child in a single-parent family,
- $184 additional amount for single individuals (phased in after a small income threshold).
Phase-in threshold for the single-supplement: $11,337; main phase-out starts at $45,521 AFNI. Government of Canada
Note (comparison): For the 2023 base year (payments July 2024–June 2025), the maxima were $519 single, $680 married/common-law, +$179 per child — lower than 2024. Government of Canada
🧮 Do my payments phase out?
Yes. Once your AFNI passes specific levels (varies by family size), the credit drops to zero. Examples for 2024 base year:
- Single, no children: no credit at $56,181+
- Married/common-law, no children: no credit at $59,481+
(Thresholds are higher if you have children.) Government of Canada
For a quick feel at different incomes and family sizes, see the CRA’s payments chart for July 2025–June 2026. Government of Canada
📝 How do I get it?
Usually you don’t apply separately — file your tax return and the CRA calculates eligibility automatically. (Newcomers or special situations may need forms.) Keep your marital status, address, and child info up to date so the CRA pays the right amount. Government of Canada
🤝 Why work with Unity Financial Services?
At Unity Financial Services, we make sure you receive every dollar you’re entitled to — accurately and on time.
- Personal & family returns (T1/TP1) with benefit optimization
- Guidance on GST/QST/HST for self-employed and small businesses
- Proactive checks for GST/HST credit, Canada Child Benefit, and related programs
- Year-round support so life changes (marriage, new child, income shifts) are reported correctly
👉 Book your tax review today: unityfs.ca | Call 438-701-3770