GST Payment Dates for Canadians: Eligibility & How to Apply

The GST/HST tax credit payment is a quarterly tax-free payment for eligible Canadians. The GST credit is calculated using the information in your tax filing from the previous year. The next GST payment dates are January 5, 2023, and April 5, 2023.

The Next GST Payment Dates

GST is. paid. out four times yearly on the fifth day of every quarter. For 2023, the GST dates payment dates are:

• January 5, 2023
• April 5, 2023
• July 5, 2023
• October 5, 2023

You can receive the payment directly into your bank account or a cheque in your mail.

If you have set up your direct deposit but did not receive the credit on any of these GST payment dates even though you qualify, wait for 10 working days and contact the Canadian Revenue Agency (CRA).

How Does The GST Work?

The GST/HST credit is a tax refund paid by the government to low-income individuals and families to offset the sales tax they have paid on taxable goods and services. 

You pay a 5% federal tax (GST) when you buy goods or services in Canada.

How much you get in GST/HST credit is determined by your marital status, annual income if you are single, and family income if you are married.

The CRA looks at your income tax returns, and if you earn a modest income or if your family income is considered low, the government will give you the GST/HST credit as a refund of all the goods and services taxes you have paid in the last year.

Your tax return automatically enrolls you for the GST refund, and you don’t need to apply for it separately.

The GST/HST tax credit is disbursed quarterly to eligible Canadians, and we have four GST payment dates yearly.

Who is Eligible For The GST/HST Credit?

You are eligible to receive the GST/HST tax credit if you are a tax resident of Canada with a valid Social Insurance Number (SIN) and if you satisfy any of the following requirements:

• you are 19 years or older
• you have (or had) a spouse or common-law partner
• you are a parent, and you live with your child (presently or in the past)

How to Apply for GST/HST Payment

There’s no formal application for the GST/HST credit.

So the primary step is to file your taxes annually. This way, the CRA will be able to automatically determine your eligibility.

However, if you are a new Canadian resident who hasn’t filed a tax return before? Here are the steps you should follow to complete your GST/HST application:

• File Form RC66 if you are a parent of at least one child.
• Complete Form RC151 if you don’t have children.
• Forward the form to the CRA office located in your province.

How to Claim the GST/HST Credit for a Child

You may already receive your child’s GST/HST credit if you registered for the Canada Child Benefit (CCB).

However, you will need to manually register your child to receive the GST/HST credit if you didn’t register for the CCB.

Also, you need to register if you have adopted a child. Follow these steps to claim the GST/HST credit for your child:

• Log in to the CRA My Account.
• Navigate to “Apply for child benefits.”
• Confirm your details.
• Add your child’s details.

As soon as you apply, you can check your application’s status through ‌the ‌CRA‌ ‌‌My‌ ‌Account‌.

Furthermore, you can also claim the GST/HST credit for your child through the following steps:

• Step 1: Fill out Form RC66, Canada Child Benefits Application.
• Step 2: Send the filled form by mail to the CRA office.

How Much GST/HST Tax Credit Will You Get?

How much GST you get varies by year, and your GST/HST credit is determined by the following:

1. Your individual or family income depends on your marital status. For example, if you’re single, you could get up to $456. However, if you are married or have a common-law partner, you could get up to $598.

2. The number of eligible children under your care. Each of your children under 19 years could get up to $157.

3. Your tax return for the previous year. Your household income for the previous year will determine your GST/HST credit in the current year.

Based on these factors, the Canada Revenue Agency (CRA) will send you a credit notice ahead of the next GST/HST payments.

You can use the Canada Revenue Agency calculator to determine your GST/HST credit.

The family’s net income seems the most critical factor in determining if and how much GST/HST credit you will get.

If your marital status changes, ensure that you inform the CRA immediately through one of the following ways:

• CRA My Account
• Call 1-800-387-1193
• CRA MyBenefits mobile app
• Sending Marital Status Change on Form RC65.

Also, if both of you received payments as individuals before marrying or becoming common-law partners and continued to receive payments after a change of your marital status, one of you will be required to reimburse the money received after your status changed.

Provincial and Territorial Programs And GST/HST

The provincial and territorial programs administered by the CRA that are linked to the GST/HST credit are as follows:

• BC climate action tax credit.
• Northwest Territories cost of living offset.
• New Brunswick harmonized sales tax credit.
• Newfoundland and Labrador income supplement.
• Ontario sales tax credit.
• Nova Scotia affordable living tax credit.
• Saskatchewan low-income tax credit.
• Prince Edward Island sales tax credit.
• Yukon government carbon price rebates individuals.

Source: www.canada.ca

According to the CRA, you can get payment from a territory or program without necessarily applying for it.

Once you’re eligible, your GST/HST credit payments will be merged with your provincial and territorial credit payments and sent to the same account (except Ontario sales tax credit).

The provincial and territorial benefits are summarized in the table below:

Change In Situation And The GST/HST Tax Credit

You can contact the CRA about your GST/HST tax credit when you have the following:

• Additional Child:  Contact the CRA when there is a change in the number of children in your care. The CRA will take note and expand your payment as well. It doesn’t matter if it’s your child or a child you’re a custodian to.
• Marital Status Change: You can also contact the CRA when your marital status changes. Be it marriage or divorce, ensure you let the CRA know. This will determine the right payment for you.
• A Dead Recipient: Inform the CRA when one of the GST/HST credit recipients is dead. This could be your child, spouse, or common-law partner. Ensure you contact the CRA for an immediate update.
• Change of Location: You also need to contact the CRA when you’re about to change location. This could be a change of province or even country. Inform the CRA to help update your records.

Final Thoughts on GST Payments Dates

There you have them; the GST payment dates for 2022!

With the above guide, I believe you have your answers on the GST payment dates for 2022.

But if you need any further help, don’t hesitate to let me know in the comment section.

Also, make sure you go over the FAQ section, where I provide answers to common questions people have about the GST payment dates for 2022.

FAQs on GST Payment Dates

Can I Receive My GST/HST Credit As a Lump Sum?

Yes. If your quarterly payments are less than $50, the lump sum will be paid out to you by July 5.  However, if your quarterly credits are more than $50, the total GST/HST credit you are approved for will be divided into four equal payments and paid out to you on the GST payment dates.

Can CRA Recalculate My GST Payment?

Yes. There may be times when the CRA will recalculate your GST/HST credit. Factors that may prompt recalculation include:

• Changes in your marital status.
• Your children crossing over the age of 19
• Changes in the number of your eligible children.
• The death of a recipient.
• Changes in your family’s net income.
• Child custody changes.

Note: You can notify the CRA about these changes to have an immediate adjustment of your payments.

How is GST/HST Credit Calculated?

The CRA calculates your GST/HST credit using your previous year’s tax return.

For instance, if you qualify for the GST/HST credit based on your tax return in 2021, your first GST/HST payment would be in 2022.

In calculating your GST/HST credit, the CRA also considers your family income, including the number of children you registered for the credit.

You can use the Canada Revenue Agency calculator to determine your GST/HST credit.

How Do I Estimate My GST/HST Credit?

Use the Canada Revenue Agency calculator to get an accurate estimate of your GST/HST credit.

How Often Do You Get GST Payments?

Four times a year. GST/HST credits are made quarterly to eligible Canadians on the following GST payment dates: January 5, April 5, July 5, and October 5 of every year you qualify.

How Do I Check My GST Payment?

Call 1-800-387-1193 to check your GST payment. But that should be after ten working days when the period of your GTS payment elapses.

Also, you can check our GTS payment status through the CRA My Account. You can even check it using the MyBenefits CRA mobile app.

How Much Income is Low Income in Canada?

In Canada, a low income refers to less than 50% of the median household income. You can read more on the low-income cutoff LICO.

Is There an Extra GST Payment?

Not anymore. Extra GST payment was made on April 9, 2020, to help Canadians that lost income due to COVID-19.

Thus, those that were eligible for the GST supplement payment met the following requirements:

• Previous GST/HST beneficiaries
• Those whose family’s net income is below the maximum limit of qualifying for the GST/HST credit.
• Canadians that filed their 2019 tax return.

Is GST Credit Based on Income?

Yes, GST credit is based on the family income of the beneficiary. This is determined from the tax return for the previous taxation year.

What Happens if You Were Overpaid in the GST Payment?

They will notify you if‌ ‌the CRA recalculates and discovers that you have been overpaid for the GST/HST credit.

Thus, until the balance is repaid, the CRA will not disburse any future GST/HST credit payments or tax refunds.

Also, your GST/HST credit will be applied to paying tax balances. It may also apply your credit to other amounts owed to government programs.

This includes federal, provincial, or territorial government programs.

What is the Maximum Income to Qualify for GST? What is the Income Limit for GST 2022?

The maximum income qualification for GST/HST payments varies. For a single individual, the maximum income in 2021 must be less than $48,012 for the GST/HST 2022 payment.

For a single parent with one child, the maximum income in 2021 must be less than $53,992 for the GST/HST 2022 payment.

Please refer to the Family Income Threshold above for a comprehensive view of the maximum income for GST/HST payment qualification.

What is the Difference Between GST and HST?

GST stands for: “goods and services tax.” It is a federal tax on goods and services sold in Canada.

On the other hand, HST stands for “harmonized sales tax, ” a combination of the 5% federal and provincial sales taxes. That is, HST = GST + PST

What Are The GST/HST Tax Rates by Canadian Provinces & Territories

The table below shows GST, HST, and PST for Canadian Provinces and Territories

Why Did I Get a GST Cheque?

You are getting a GST cheque because after you have filed your taxes, it has been determined that you are eligible to receive the GST tax credit from the government as a means to reimburse you for all or part of the sales taxes you have paid on eligible goods and services.

Why Have I Not Received My GST/HST Tax credit?

For many reasons, you may not receive your GST credit on the GST payment dates. It could be because your situation has changed, or the CRA recalculated your tax credit and decided you are no longer eligible.

However, it could also be for other reasons. If you didn’t receive your payment, check your MyCRA Account to be sure you are not missing out on any notice from the government. Then wait for 10 business days before you make a report to the CRA.

If you need more information on GST/HST payments, please visit the CRA GST/HST page or kindly talk to an expert.

Thank you for visiting us at MoneyReverie, and I hope to hear your thoughts on the GST Payment Dates in the comment section.