Check if you qualify based on your income and situation.
Canada GST HST Eligibility Checker
Complete guide to determine if you qualify for the GST/HST credit and related provincial credits
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST or HST they pay. You may be eligible to receive this credit even if you have no income in the year.
Quick Eligibility Checklist
Use this checklist to see if you may qualify for the GST/HST credit:
You are a resident of Canada for tax purposes – both in the month before each payment and at the start of the month when payment is made
You are at least 19 years old – OR under 19 with a spouse/common-law partner or parent living with a child
Your adjusted family net income is below the threshold – income limits vary by family size and base year
You have filed your income tax return – even if you had no income to report
If you checked YES to all items, you may be eligible to receive the GST/HST credit. If you answered NO to any item, you may not qualify or may need more information.
Complete Eligibility Criteria
To be eligible for the GST/HST credit, you must meet all of the following conditions:
1. Residency Requirement
You must be a resident of Canada for tax purposes during both periods:
- In the month before the CRA makes a payment
- At the start of the month when a payment is made
Who is considered a resident of Canada? You are considered a resident if you normally live in Canada and have established significant residential ties, for example if you have:
- A home in Canada
- A spouse or common-law partner in Canada
- Dependants in Canada
2. Age Requirement
You must be at least 19 years old. If you are under 19, you may still qualify if you meet at least one of the following conditions:
- You have (or had) a spouse or common-law partner
- You are (or were) a parent and live (or lived) with your child
Turning 19 during the year: If you have filed your tax return and meet all other eligibility criteria, the CRA will issue your first payment on the next payment date that comes after your 19th birthday.
3. Income Level Requirement
Your adjusted family net income must be below certain thresholds. If your income is equal to or greater than the levels in the tables below, you are not entitled to receive the GST/HST credit.
Income Thresholds for Single Individuals Without Children and Single Parent Families
| Base Year |
Single individual without children |
Single parent with 1 child |
Single parent with 2 children |
Single parent with 3 children |
Single parent with 4 children |
| 2024 |
$56,181 |
$63,161 |
$66,841 |
$70,521 |
$74,201 |
| 2023 |
$54,704 |
$61,504 |
$65,084 |
$68,664 |
$72,244 |
| 2022 |
$52,255 |
$58,755 |
$62,175 |
$65,595 |
$69,015 |
| 2021 |
$49,166 |
$55,286 |
$58,506 |
$61,726 |
$64,946 |
Income Thresholds for Married or Common-Law Individuals
| Base Year |
Married/ common-law no children |
Married/ common-law with 1 child |
Married/ common-law with 2 children |
Married/ common-law with 3 children |
Married/ common-law with 4 children |
| 2024 |
$59,481 |
$63,161 |
$66,841 |
$70,521 |
$74,201 |
| 2023 |
$57,924 |
$61,504 |
$65,084 |
$68,664 |
$72,244 |
| 2022 |
$55,335 |
$58,755 |
$62,175 |
$65,595 |
$69,015 |
| 2021 |
$52,066 |
$55,286 |
$58,506 |
$61,726 |
$64,946 |
How to use these tables: Find the base year that matches your most recent tax return. For the July 2025 to June 2026 payment period, you would use the 2024 base year income thresholds. If your adjusted family net income is below the amount shown for your family situation, you may be eligible for some credit.
Special Eligibility Situations
If You Receive Canada Child Benefit (CCB)
If you are currently receiving the Canada Child Benefit (CCB) for a child, that child is automatically considered when the Canada Revenue Agency (CRA) calculates your GST/HST credit amount. You do not need to apply separately for the child to be included.
Shared Custody Situations
Parents in a shared custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial and territorial credits.
If you are receiving the CCB for a child, that child is automatically included in your GST/HST credit calculation. If you become primarily responsible for the care and upbringing of a child, your GST/HST credit and related provincial or territorial amounts will increase based on your updated CCB information.
Children in Care of Child Welfare Agency
If a child is legally, physically, or financially under the responsibility of a child welfare agency, you are not generally eligible for the GST/HST credit for that child.
Eligibility Summary Table
| Situation |
Eligible? |
Notes |
| Single individual, 19+, income below threshold |
Yes |
Must file tax return |
| Single individual, under 19, no spouse/child |
No |
Must be 19+ unless married or parent |
| Under 19 with spouse or child |
Yes |
Qualifies regardless of age |
| Turning 19 during the year |
Yes (after birthday) |
First payment after 19th birthday |
| Receiving CCB for a child |
Yes |
Child automatically included |
| Shared custody parent |
Yes (50%) |
Eligible for half of child amount |
| Child in welfare agency care |
No |
Not eligible for that child |
| Income above threshold |
No |
Check current year thresholds |
How to Apply for the GST/HST Credit
You do not need to apply separately. The CRA automatically determines your eligibility when you file your annual income tax return. Here's what you need to do:
- File your tax return every year – even if you had no income to report. This is the most important step.
- Check the box on your tax return to register for the GST/HST credit (the "YES" box for GST/HST credit application).
- Keep your information current – update the CRA with any changes to your marital status, address, or number of children.
- Register for direct deposit – to receive payments faster and securely through CRA My Account.
For new residents or newborns: If you are a new resident of Canada or have a newborn child, you may need to complete Form RC66 (Canada Child Benefits Application) to register for both the CCB and GST/HST credit.
Key Reminders:
- You must file a tax return every year, even if you have no income
- If you receive CCB for a child, they are automatically included in your GST/HST calculation
- Shared custody parents may receive 50% of the child amount
- Children under the care of a welfare agency are not eligible
- Income thresholds are updated annually – check the base year that applies to your situation
Frequently Asked Questions About GST/HST Eligibility
Because filing taxes is already stressful enough. This GST/HST credit eligibility tool tells you upfront if you qualify based on your income, age, and family situation. Students, seniors, new parents, or even teenagers with a child — you will know before you wait months for a CRA notice.
This low income GST benefit checker is for Canadians with modest or no income. Singles, couples, single parents, seniors, students, and even young parents under 19. If you file your taxes or should be filing your taxes, this tool helps you figure out if you qualify for quarterly GST/HST payments.
100% free. No sign up, no credit card, no hidden fees. This GST/HST credit phaseout calculator works for any Canadian resident who files a tax return. Even if you had zero income last year, it costs nothing to check if you qualify for partial or full credit before the CRA sends you a notice.
No way. This GST credit income threshold tool does not save, store, or share any of your information. No name, no SIN, no income details. Your answers stay in your browser. We never see them and we never sell your data. Completely private.
Yes. This Canadian GST/HST eligibility by income calculator follows official CRA phaseout rules. That means the full credit for singles under $40,681, partial credit between $40,681 and $56,181, and zero credit above $56,181. For couples, full credit under $53,181, partial up to $71,181, and zero above that. It also covers special cases like shared custody (50% child amount) and turning 19 during the year (prorated payments). It won't approve your credit, but it tells you exactly where you stand before July.
