Simple Tax Credit Checker - Online Estimate GST/HST & Climate

The GST/HST credit is a tax-free quarterly payment from the Canada Revenue Agency (CRA) that helps individuals and families with low or modest incomes offset all or part of the GST or HST they pay. It is paid in January, April, July, and October.

You are eligible if you are a Canadian resident for income tax purposes, 19 years or older, or have (or had) a spouse/common-law partner, or are a parent and live with your child. You must file an income tax return, even with no income, to receive it.

The credit starts with a basic amount ($496 per adult and $171 per child in 2023-2024). It is reduced by 5% of family net income above certain thresholds ($39,826 for singles, $42,501 for couples). The estimate shown here uses this formula and may slightly differ from CRA’s exact calculation.

The CAI (also called the carbon tax rebate) is a tax-free quarterly payment to residents of provinces where the federal fuel charge applies: Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan. It is not based on income; every eligible household receives it. Residents of rural areas receive a 10% supplement.

No separate application is needed. For GST/HST credit, simply file your income tax return and the CRA determines eligibility. For the CAI, filing a tax return in an eligible province automatically enrolls you; you may need to check the rural box on your return to get the supplement.

Both credits are paid quarterly, usually on the 5th day of July, October, January, and April. If the 5th falls on a weekend or holiday, payment is made on the preceding business day.

The GST/HST credit is income-tested and phases out completely at higher income levels (e.g., around $52,000 for a single person). The CAI is not income-tested; you receive the full amount based on your family composition and province, regardless of income.