If you’re living in Canada, chances are the Goods and Services Tax (GST) affects your daily purchases — from your morning coffee to your utility bills. And while the federal GST rate in 2025 hasn’t changed, there have been some key updates worth paying attention to.
Whether you’re filing taxes, managing a family budget, or running a business, this guide breaks down everything you need to know about GST and HST in 2025.
Table of Contents
Rate
For 2025, the federal GST rate stays put at 5%. Despite previous chatter about potential increases, no official rate hikes have been announced. For provinces that use the Harmonized Sales Tax (HST), such as Ontario, Nova Scotia, and Newfoundland, their combined rates also remain unchanged.
What does this mean for you? Whether you’re shopping or invoicing clients, the same rates apply — offering some welcome stability during an unpredictable economic climate.
Credit
The GST/HST credit is a tax-free quarterly payment provided by the government to help low- and moderate-income individuals and families offset the GST or HST they pay throughout the year.
You don’t have to apply separately — when you file your annual tax return, the Canada Revenue Agency (CRA) automatically determines your eligibility.
Schedule
Here’s when you can expect GST/HST credit payments in 2025:
| Payment Date | Quarter |
|---|---|
| January 3 | Q1 (Winter) |
| April 4 | Q2 (Spring) |
| July 4 | Q3 (Summer) |
| October 3 | Q4 (Fall) |
Tip: To receive payments on time, file your tax return early and update your CRA profile.
Amounts
Credit amounts depend on your income, marital status, and number of children. These are the maximum GST/HST credit amounts from July 2024 to June 2025:
| Category | Max Credit |
|---|---|
| Single individual | $519 |
| Married/Common-law couple | $680 |
| Per child under 19 | $179 |
Example: A couple with two children could receive up to $1,038 per year.
Eligibility
To qualify for the GST/HST credit in 2025, you must:
- Be a Canadian resident for tax purposes
- Be 19 years old or older (or have a spouse, common-law partner, or child)
- File a tax return, even if you have no income
- Have an adjusted net income within the qualifying range
Remember: Your credit could be reduced or adjusted based on your income level and any changes to your family situation. Always notify the CRA of any updates.
Receiving
Getting your GST/HST credit is pretty straightforward. Here’s what you need to do:
- File your annual tax return on time
- Keep your CRA account details current (address, marital status, number of dependents)
- Log into your CRA MyAccount if you miss a payment or want to confirm your eligibility
No separate form is required — everything runs through your tax return.
Exemption
From December 14, 2024, to February 15, 2025, a temporary GST/HST exemption was introduced. This was a holiday-season relief measure meant to ease financial stress.
Here’s a list of items that were exempt during that window:
| Category | Examples |
|---|---|
| Food & Beverages | Ready-made meals, non-alcoholic drinks |
| Children’s Products | Diapers, clothes, shoes, car seats, toys |
| Other Goods | Printed books, newspapers, video games |
| Holiday Goods | Christmas trees, lights, seasonal items |
This temporary move helped families save more during a high-spending time of year.
Inflation
The GST/HST credit is adjusted annually to reflect inflation, using the Consumer Price Index (CPI). As prices go up, the CRA may raise credit amounts to help Canadians keep up with rising costs. This makes staying updated essential — especially if inflation continues to rise through 2025.
Check the CRA website often to stay ahead of any changes or new relief measures.
FAQs
What is the GST rate in 2025?
The GST rate remains 5% across Canada.
When are GST credit payments made?
Payments are made in January, April, July, and October.
Do I need to apply for GST credit?
No, eligibility is determined through your tax return.
Who qualifies for the GST/HST credit?
Low/moderate-income residents who file taxes.
What items were GST exempt in 2025?
Select food, kids’ items, books, and holiday goods.
