The Canada Revenue Agency (CRA) has officially confirmed that millions of Canadians will receive their next GST/HST credit payment on December 30, 2025. This payment, worth up to $533 for the 2025–2026 benefit year, will help low- and middle-income households manage rising living costs as the year closes. The tax-free credit is one of Canada’s most important financial supports, offering direct relief when winter expenses and holiday spending are at their peak.
What the GST/HST Credit Is
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit is a quarterly, tax-free benefit issued by the CRA. It helps offset the sales tax Canadians pay on everyday necessities such as groceries, clothing, household items, and utilities.
Payments are distributed four times a year—typically in July, October, January, and April—covering each benefit year in equal quarterly installments. For 2025–2026, the CRA has adjusted the benefit amounts based on inflation, ensuring that payments better reflect current cost-of-living conditions across the country.
For many working families and seniors, this quarterly credit is a financial lifeline that provides reliable income support amid persistent inflation and higher household bills.
Why the December 2025 Payment Matters
The December 2025 GST/HST payment comes at a time when many Canadians face seasonal financial strain. Rising utility rates, food prices, and holiday costs often make December one of the toughest months for household budgets.
Recognizing this, the CRA scheduled the final payment of the year for December 30, directly before the New Year. It ensures extra funds arrive when Canadians most need them—just as heating, travel, and grocery expenses climb.
Economists have praised the GST/HST credit as one of the most effective inflation-relief measures in Canada. Because funds are transferred directly to eligible low- and middle-income individuals, it quickly circulates through local economies and boosts consumer stability during high-cost periods.
How Much Canadians Will Receive
The CRA calculates each household’s GST/HST credit using income data from their 2024 tax return and their family situation. Payments are indexed annually to inflation and are distributed automatically once eligibility is confirmed.
For the 2025–2026 benefit year, the maximum annual credit amounts are as follows:
| Household Type | Maximum Annual Credit | Approx. Quarterly Payment |
|---|---|---|
| Single adult | $533 | $133.25 |
| Married or common-law couple | $702 (combined) | $175.50 |
| Per child under 19 | +$186 per child | Varies by household size |
A single adult entitled to the maximum will receive about $133 in December. A couple with two children could receive more than $260 for the quarter.
The payments gradually phase out at higher income levels, ensuring that the program remains targeted toward households most affected by cost-of-living pressures.
Who Qualifies for the December 2025 GST/HST Credit
Eligibility for the 2025–2026 GST/HST credit depends on residency, age, and tax return information. To qualify, individuals 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, common-law partner, or child they live with.
- Have filed their 2024 income tax return, even if they earned no income.
The CRA uses tax filing data to determine eligibility and calculate payments automatically. No separate application is required.
Approximate income thresholds for full or partial eligibility include:
- Up to $52,000 for single individuals.
- Up to $60,000 for couples.
- Higher thresholds for households with children.
Canadians who fall within these limits and have filed their tax returns on time can expect to receive the December credit automatically.
Payment Schedule and Delivery Details
The CRA will issue the December GST/HST credit on Tuesday, December 30, 2025.
Those enrolled in CRA direct deposit will receive the payment electronically—typically within a day of issuance. Canadians who receive paper cheques will get their payments by mail, though delivery may take a few extra business days due to holiday mailing delays.
If you are eligible for multiple federal benefits—such as the Canada Workers Benefit or Climate Action Incentive Payment—the CRA may combine them into a single direct deposit.
Recipients are advised not to contact the CRA about missing payments until 10 business days after the official deposit date, as delays can occur depending on financial institution schedules and verification checks.
Checking Your Payment Status
Canadians can confirm their payment amount or date by logging into CRA My Account and selecting the “Benefits and Credits” section. Here, users can:
- View both upcoming and past payment dates.
- Check whether a payment has been issued, scheduled, or delayed.
- Review eligibility details or outstanding correspondence from the CRA.
If your status shows “issued” but funds haven’t appeared in your account, allow at least five business days before contacting your bank or the CRA directly.
Why the 2025–2026 Credit Is Larger
The latest GST/HST credit includes a 2% inflation increase as part of the process that adjusts benefit levels annually. This ensures payouts reflect current prices for goods, services, and living expenses.
The increase slightly broadens eligibility, allowing more households to qualify for either full or partial credit amounts. For those receiving the maximum, the additional $8–$10 per quarter compared to last year offers modest but meaningful relief.
Combined with other indexed benefits such as the Canada Child Benefit and Climate Action Incentive, these payments form an ongoing effort by the federal government to help households withstand price pressures without new applications or delays.
How to Prepare for the December Payment
To avoid payment issues, Canadians should take a few proactive steps before the December rollout:
- Check that your 2024 tax return is filed and processed.
- Verify your banking information through CRA My Account for direct deposit.
- Update your mailing address if you expect to receive a paper cheque.
- Review your CRA notifications for any eligibility updates.
Filing taxes every year, even with zero income, keeps eligibility active. Direct deposit remains the most secure and efficient way to receive benefits.
A Reliable Source of Support for Canadians
The December 2025 GST/HST credit continues a long-standing policy of providing practical, inflation-adjusted support to Canadians on modest incomes. With quarterly payments designed for simplicity and speed, households can rely on this benefit to ease financial pressure at key times of the year.
By ensuring automatic delivery and maintaining real-value adjustments, the CRA helps millions manage costs without additional paperwork or application steps—keeping the credit one of Canada’s most accessible and essential supports.
Frequently Asked Questions
1. When is the next GST/HST credit payment?
The next payment will be issued on December 30, 2025.
2. How much will I receive?
A single person can receive up to $533 per year, with $133 per quarter.
3. Do I need to apply for the credit?
No, eligibility is automatic once you file your 2024 tax return.
4. Is the GST/HST credit taxable income?
No, it is completely tax-free and will not affect your tax return.
5. What should I do if I don’t receive it?
Wait 10 business days after December 30 before contacting the CRA.