The Canada Revenue Agency (CRA) has announced that millions of Canadians will receive a GST/HST credit payment in December 2025, with eligible individuals getting up to $533 for the 2025–2026 benefit year. This tax-free credit is one of Canada’s core federal supports, helping low- and middle-income households manage expenses that continue to rise across the country.
With the next payment scheduled for December 30, 2025, the credit is timed to arrive when families face steep winter and holiday costs. Understanding eligibility, payout timelines, and income thresholds ensures Canadians receive their full entitlement and plan their household budgets efficiently.
What Is the GST/HST Credit?
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a quarterly, tax-free benefit administered by the CRA. Its goal is to help offset the GST or HST paid on everyday purchases such as clothing, groceries, utilities, and personal services.
Payments are issued four times a year—typically in July, October, January, and April—covering the full benefit year. The amount each household receives depends on income, family size, and tax return data from the previous year.
For the 2025–2026 benefit year, payments reflect inflation-indexed adjustments made during the CRA’s annual review. These increases mean that Canadians will see slightly higher quarterly payments than they did in the previous cycle, ensuring that the credit keeps pace with cost-of-living trends.
Why the December 2025 Payment Is Important
The December 2025 GST/HST credit coincides with a financially demanding season for many Canadians. Rising utility costs, higher grocery bills, and holiday spending often strain budgets at year’s end.
Recognizing this, the CRA has aligned the December payment to deliver meaningful relief just before New Year’s. The increased inflation adjustment for the 2025–2026 benefit year ensures additional support for lower-income families and individuals when they need it most.
Economists note that the GST/HST credit remains one of Canada’s most efficient inflation-relief tools because payments go directly to eligible residents without requiring a new application or waiting period.
How Much Canadians Will Receive in December 2025
The CRA calculates individual GST/HST credit payments based on household income and family size. For 2025–2026, the maximum annual credit levels are as follows:
| Household Type | Maximum Annual Credit | Quarterly Payment Approximation |
|---|---|---|
| Single Person | $533 | $133.25 |
| Married or Common-Law Couple | $702 (combined) | $175.50 |
| Per Child Under 19 | +$186 per child | Varies |
A single claimant receiving the maximum credit will receive around $133 this December. A couple with two children could receive more than $260 per quarter, with payments issued through direct deposit or by mail.
Actual amounts vary depending on income reported in the 2024 tax return. The benefit gradually decreases as income rises, ensuring that the program remains focused on lower- and middle-income households.
Who Is Eligible for the December 2025 GST/HST Credit
To qualify for the 2025–2026 GST/HST credit, you must:
- Be a Canadian resident for income tax purposes at the start of the payment month.
- Be at least 19 years old, or have a spouse or common-law partner, or be a parent living with your child.
- Have filed your 2024 income tax return, even with no income, to allow the CRA to assess your eligibility automatically.
Approximate income thresholds for full or partial eligibility include:
- Up to $52,000 for single individuals.
- Up to $60,000 for couples.
- Higher limits for families with dependent children.
Eligibility automatically renews each tax year, provided that filings remain current and accurate. No separate application is necessary once your return is processed.
Payment Schedule and Delivery Details
The CRA has set December 30, 2025, as the official deposit date for the quarterly GST/HST payment.
Payments will be sent directly to the bank account linked to your CRA direct deposit information. Those who have not yet enrolled in direct deposit will receive a cheque by mail, which may arrive a few days later depending on postal processing times.
If multiple CRA benefit payments—such as the Canada Workers Benefit or Climate Action Incentive—fall within the same period, you may see the funds deposited together as one combined payment.
Canadians are advised not to contact the CRA about missing deposits until 10 business days after the official payment date, as slight delays can occur due to banking schedules or verification steps.
How to Check Your Payment Status
To confirm the payment amount and status, Canadians can log in to their CRA My Account portal. Within the “Benefits and Credits” section, users can:
- View current and upcoming payment dates.
- Confirm whether the payment has been issued or scheduled.
- Review any outstanding CRA correspondence that may affect eligibility.
If your account shows the payment as “issued” but you have not yet received it, wait at least five business days before following up with your financial institution or CRA agent.
Why the 2025–2026 GST/HST Credit Is Higher
For 2025–2026, the CRA used a 2 percent inflation adjustment factor when recalculating GST/HST credit thresholds. This ensures that credit amounts reflect real cost-of-living increases experienced across provinces.
This modest but meaningful adjustment expands eligibility slightly, allowing more households to qualify for partial payments. Combined with other inflation-indexed programs like the Canada Child Benefit, the system helps shield lower-income households from price shocks while maintaining fiscal sustainability.
How Canadians Can Prepare
To avoid payment delays, review your CRA My Account before December and confirm that:
- Your 2024 tax return has been processed.
- Your direct deposit details are accurate and active.
- Your mailing address is up to date if you’re expecting a cheque.
Filing taxes every year—even if you have no income—is vital to maintaining eligibility. Canadians are also encouraged to sign up for direct deposit through their CRA account to ensure faster and more secure payments.
Summary
The upcoming GST/HST credit payment in December 2025 provides vital support for Canadians facing steadily rising costs. With up to $533 annually for singles and $702 for couples, this tax-free benefit helps offset expenses at a time of year when household budgets are tight.
Delivered automatically through the CRA’s system, the December credit ensures that funds reach eligible Canadians quickly and efficiently—just as higher seasonal costs set in. Canadians should keep their tax filings current and bank details verified to receive this crucial support without delay.
FAQs
1. When will the next GST/HST payment be made?
The CRA will deposit December’s GST/HST credit on December 30, 2025.
2. How much can a single person receive?
A single person may receive up to $533 for the 2025–2026 benefit year, paid quarterly.
3. Do I need to apply for the GST/HST credit?
No application is needed. Eligibility is assessed automatically through your annual tax return.
4. Is the GST/HST credit taxable?
No, the GST/HST credit is completely tax-free and does not affect your income level.
5. What should I do if I haven’t received my payment?
Wait 10 business days after the payment date before contacting the CRA or your financial institution.