In 2025, knowing the Harmonized Sales Tax (HST) payment schedule is more important than ever for both individuals and businesses across Canada. Whether you’re a low-income family waiting on a quarterly credit or a business owner responsible for filing tax returns, staying on top of payment dates can help you avoid penalties and make the most of available tax relief.
The HST combines federal and provincial sales taxes into a single rate and is used in provinces like Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island. This guide outlines all key HST payment dates, eligibility criteria, and how to stay compliant.
Payment Schedule
Here are the official HST credit payment dates for 2025:
| Date | Details |
|---|---|
| January 5, 2025 | First HST credit payment |
| April 5, 2025 | Second quarterly payment |
| July 5, 2025 | Third payment (includes grocery rebate) |
| October 4, 2025 | Final HST credit payment of the year |
If you’re eligible, the Canada Revenue Agency (CRA) will issue these payments automatically based on your most recent tax return.
What Is HST?
HST is a combination of the Goods and Services Tax (GST) and Provincial Sales Tax (PST), merged into a single rate for efficiency. It applies to most goods and services sold in HST-participating provinces.
For individuals, the HST credit is a quarterly, tax-free payment designed to offset some of the tax burden. For businesses, HST must be collected at the point of sale and remitted to the CRA by specific deadlines based on your reporting period.
Who Gets the HST Credit?
To qualify for HST credits, you need to:
- File your annual income tax return
- Meet the income eligibility based on your family’s net income
- Have dependent children under 19, if applicable
No separate application is needed. The CRA automatically assesses your eligibility using your 2023 tax return for payments made from July 2025 through June 2026.
How Much Can You Get?
Payment amounts vary depending on family size and income. Estimated maximum annual amounts are:
| Recipient Type | Annual Credit |
|---|---|
| Single individual | $519 |
| Married/Common-law couple | $680 |
| Per child under 19 | $179 each |
Keep in mind, these numbers can change annually depending on inflation adjustments.
Business HST Deadlines
Businesses must also follow strict HST reporting and payment timelines to remain in good standing with the CRA. Your deadline depends on your reporting frequency:
- Monthly: Payment due by the end of the following month
- Quarterly: Payment due by the end of the month after the quarter ends
- Annually: Payment typically due by April 30 of the following year
Small businesses earning less than $30,000 annually may qualify for simplified annual reporting and payment.
What If You Miss a Payment?
Missing a payment deadline comes with a cost. The CRA charges:
- A penalty of 1% of the unpaid amount
- An additional 1% for every full month the payment remains unpaid
- Interest on both the outstanding balance and accrued penalties
To stay ahead, use CRA’s online tools or consult a tax professional to ensure all your filings are timely and accurate.
How to Pay HST
Whether you’re an individual or a business, there are several convenient ways to pay your HST:
- CRA My Account or My Business Account – Log in to pay online
- Financial institution – Make in-person or online payments
- Third-party service providers – Approved platforms that remit taxes on your behalf
Electronic payments are faster and provide instant confirmation of submission.
Tips to Stay Compliant
- Set calendar reminders for each quarterly payment
- Sign up for direct deposit to avoid delays
- Use CRA’s secure portals for tracking and submitting returns
- Keep your tax filings up to date—eligibility for HST credits depends on it
- For businesses, track your sales and input tax credits carefully
Managing HST responsibilities doesn’t have to be difficult if you stay organized. Whether you’re receiving a credit or collecting and remitting payments, knowing the key dates and rules can help you stay compliant and avoid unnecessary charges.
FAQs
When is the next HST credit payment in 2025?
The next payment is on July 5, 2025.
Do I need to apply for HST credit?
No, it’s automatic when you file your taxes.
What is the HST payment deadline for businesses?
It depends on filing frequency: monthly, quarterly, or annually.
How much is the HST credit for a single person?
Up to $519 per year if eligible.
What happens if I miss an HST payment?
You may face penalties and interest on the unpaid amount.
