Historical notice: This article describes temporary GST/HST credit measures announced in 2020 during the COVID-19 pandemic. It is retained for historical reference and should not be used as current benefit or payment guidance.
For current eligibility information and payment dates, visit the Canada Revenue Agency’s GST/HST credit page.
In 2020, the federal government introduced temporary measures affecting GST/HST credit payments during the COVID-19 pandemic.
A one-time supplementary GST/HST credit payment was issued on April 9, 2020. Eligible people who were already receiving the GST/HST credit generally received the additional payment automatically.
For July through September 2020, payment amounts could be estimated using information from a recipient’s 2018 tax return when their 2019 return had not yet been assessed.
Recipients still needed to file their 2019 income tax returns. If the Canada Revenue Agency could not assess a return by early September 2020, estimated benefit and credit payments could stop in October, and some estimated amounts could become repayable.
GST/HST credit amount increase
The one-time supplementary payment was calculated using information from 2018 tax returns.
For the 2019–2020 benefit year, the maximum amounts were temporarily increased:
- From $443 to $886 for a single person
- From $580 to $1,160 for a married or common-law couple
- From $153 to $306 for each eligible child under 19, excluding the first eligible child of a single parent
- From $290 to $580 for the first eligible child of a single parent
The family net-income calculation and the net-income calculation used for the single supplement did not change as part of this temporary measure.
These amounts applied to the one-time 2020 measure and are not current GST/HST credit amounts.
Payment schedule in 2020
In 2020, regular GST/HST credit payments were generally issued quarterly in January, April, July and October.
The one-time supplementary payment discussed in this article was issued separately on April 9, 2020.
The GST/HST credit was replaced by the Canada Groceries and Essentials Benefit in July 2026. Current payment dates are available on the CRA’s CGEB payment-dates page.
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