Canadians will soon receive some welcome financial relief as the Canada Revenue Agency (CRA) prepares to distribute the next GST/HST credit payment on December 12, 2025. The deposit—worth up to $533 for eligible individuals—comes just in time for the holidays, providing much-needed support for households managing rising living costs.
With grocery prices, heating bills, and transportation costs continuing to stretch family budgets, this quarterly payment offers timely help to low- and modest-income Canadians. Delivered directly through automatic deposit, the December credit is designed to offset the goods and services tax and harmonized sales tax, keeping more money in the pockets of those who need it most.
Understanding the GST/HST Credit
The GST/HST credit is a tax-free quarterly benefit issued by the CRA to help Canadians absorb the costs of federal sales tax. Eligible individuals and families receive this payment four times a year, typically in January, April, July, and December.
Unlike other benefit programs, the GST/HST credit is not taxable and requires no separate application. Anyone who files their tax return is automatically assessed for eligibility. The CRA calculates the amount based on the previous year’s income, family situation, and number of dependent children.
For the December 2025 payment, individuals can receive up to $533 if they qualify for the maximum amount or additional top-ups linked to their income and family makeup. Married or common-law couples receive a combined credit, while families with children receive extra amounts per child under age 19.
Why This Payment Comes at a Crucial Time
December is traditionally one of the hardest months financially for Canadian households. Families face holiday spending demands, higher grocery prices, and increased heating and utility costs due to winter. The government’s decision to deliver the next GST/HST installment on December 12 ensures support arrives before these seasonal expenses peak.
For many lower- and middle-income Canadians, this financial cushion can mean the difference between keeping up with bills and relying on credit to manage basic needs. It supports essential purchases such as groceries, transportation, holiday gifts, and home heating costs.
Who Qualifies for the December 2025 GST/HST Payment
The credit is generally targeted toward low- and modest-income Canadians, but many working adults and families qualify without realizing it. The CRA uses the 2024 tax return to review eligibility and automatically enroll qualifying individuals.
To receive the December 2025 payment, you must:
- Have filed your 2024 income tax return.
- Be 19 years or older, or meet one of the following criteria: you have (or had) a spouse or common-law partner, or you are a parent living with your child.
- Be a resident of Canada for tax purposes.
Households that typically qualify include:
- Single individuals with net incomes within the lower tax threshold.
- Couples receiving a combined benefit calculated by the CRA.
- Families with children under 19, who receive additional top-up amounts per dependent.
Additionally, seniors, students, and seasonal workers earning modest incomes may also qualify, even if they receive other federal benefits such as OAS, GIS, or the Canada Child Benefit.
How the CRA Calculates the Payment
The CRA bases the GST/HST credit on several key factors:
- Adjusted family net income from the 2024 tax return.
- Marital status as of the filing date.
- Number of eligible dependent children in the household.
- Eligibility for related benefits, such as the Canada Child Benefit or disability credits.
Households with the lowest incomes receive the full amount, while the payment gradually phases out as income increases. The $533 amount represents the upper limit for those qualifying for the full credit and potential top-ups. Partial credits are available for those whose income falls slightly above the threshold.
How and When Payments Are Delivered
Most Canadians will see their GST/HST credit payment deposited directly into their bank account on Friday, December 12, 2025. Direct deposit remains the fastest, most reliable way to receive CRA benefits, with funds typically appearing early in the day.
For those not enrolled in direct deposit, the CRA will issue a cheque by mail. Delivery times can vary significantly, often taking up to 7–10 business days, depending on postal service conditions and regional processing delays.
To ensure smooth processing, Canadians should:
- Log into CRA My Account to confirm banking information.
- Update mailing addresses for cheque delivery.
- Review and complete your 2024 tax filing to guarantee automatic eligibility.
- Respond promptly if the CRA requests additional verification or clarification.
If the deposit does not appear within 10 business days of December 12, checking your CRA online account is the first step before contacting the agency’s support line.
Impact of the GST/HST Credit
The December 2025 GST/HST payment plays an important role in Canada’s broader cost-of-living strategy. It works alongside several key federal programs aimed at easing inflationary pressure on households, including:
- Canada Child Benefit (CCB) for families with children.
- Climate Action Incentive Payment (CAIP) for residents in provinces under the federal carbon pricing system.
- Canada Workers Benefit (CWB) for low-income earners.
- Guaranteed Income Supplement (GIS) and Old Age Security (OAS) for seniors.
By coordinating payment schedules and eligibility across programs, the CRA ensures that support reaches Canadians quickly, efficiently, and at times of greatest need.
How the Credit Helps During the Holidays
For many Canadians, the December GST/HST deposit arrives at exactly the right time. This payment helps cover last-minute groceries, utility bills, and school-related expenses. It also offers stability for families trying to manage holiday costs without relying heavily on credit cards or loans.
Because the credit is tax-free, recipients keep the full amount—no deductions or repayments are required. Canadians can use it however they choose, from paying urgent bills to preparing for winter expenses.
How to Prepare for Future Payments
Looking ahead, the 2026 GST/HST credit schedule will continue on a quarterly basis, with upcoming payments expected in March, June, and September 2026. The easiest way to stay eligible is to file your taxes every year, even if you have little or no income. This ensures the CRA updates your records and automatically calculates your next payment.
To stay prepared:
- Verify all family, income, and banking information before each payment cycle.
- Check CRA My Account periodically for updates or notices.
- Enroll in direct deposit to avoid postal delays.
Conclusion
The CRA $533 GST/HST credit payment arriving on December 12, 2025, offers timely and meaningful support for millions of Canadians as they head into winter and the busy holiday period. By offsetting rising costs and providing tax-free assistance, the program helps strengthen financial stability for low- and modest-income households nationwide.
As long as recipients maintain accurate information and file their taxes annually, they can expect this valuable benefit to continue serving as a reliable source of relief throughout 2026 and beyond.