Canadian Tax Credits Programs
7 programs available
Refundable tax credits that put money back in your pocket, including the GST/HST Credit and the Canada Workers Benefit for low- and modest-income earners.
GST/HST Credit
The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset all or part of the GST or HST that they pay. You are automatically considered for this credit when you file your income tax return. For the July 2024 to June 2025 payment period (2023 base year), the maximum annual amounts are $519 for a single individual without children, $680 for a couple without children, and $179 for each child under 19. Single parents also receive a $179 supplement. The credit is reduced by 5% of adjusted family net income above $44,324. Payments are issued quarterly in July, October, January, and April.
Canada Workers Benefit (CWB)
The Canada Workers Benefit is a refundable tax credit intended to supplement the earnings of low-income workers. It consists of a basic amount and a disability supplement. For the 2024 tax year, the maximum basic amount is $1,518 for single individuals and $2,616 for families. To be eligible, you must be at least 19 years old (or have a spouse/common-law partner or a dependent child), be a resident of Canada, and have working income above $3,000. The benefit is phased in as working income increases and phased out as adjusted family net income exceeds specified thresholds.
Ontario Trillium Benefit (OTB)
The Ontario Trillium Benefit (OTB) is a combined monthly payment of three Ontario credits: the Ontario Energy and Property Tax Credit (OEPTC), the Northern Ontario Energy Credit (NOEC), and the Ontario Sales Tax Credit (OSTC). For the July 2025 to June 2026 payment period (based on your 2024 tax return), the OSTC provides up to $371 per adult and per child in a family. The OEPTC provides up to $1,283 for non-seniors (18-64) or up to $1,481 for seniors (65+). The NOEC provides up to $185 for singles or up to $285 for families. Benefits are income-tested and reduced as family net income exceeds applicable thresholds.
BC Climate Action Tax Credit
The BC Climate Action Tax Credit is a tax-free quarterly payment to help low and modest income individuals and families offset the carbon taxes they pay. For the July 2024 to June 2025 payment period, the maximum annual credit is $504.00 per individual, $252.00 for a spouse or common-law partner, and $126.00 per child ($252.00 for the first child of a single parent). Payments are issued quarterly combined with the federal GST/HST credit. Note: The BC Climate Action Tax Credit program ended with the April 2025 payment being the final payment.
Quebec Solidarity Tax Credit
The Quebec Solidarity Tax Credit is a refundable tax credit that combines three components: the QST component, the housing component, and the northern village component. For the July 2024 to June 2025 period, the QST component provides up to $346 per individual and $346 for a spouse, plus $164 for a person living alone. The housing component provides up to $711 for a person living alone or single-parent family, $863 for a couple, and $151 per dependent child. The total credit is reduced based on family income above $41,150. Payments are made monthly, quarterly, or annually depending on the total amount.
Saskatchewan Low-Income Tax Credit (SLITC)
The Saskatchewan Low-Income Tax Credit is a fully refundable, non-taxable quarterly benefit for Saskatchewan residents with low and modest incomes. For the July 2025 to June 2026 benefit year, the maximum annual amounts are $429 per adult, $429 for a spouse or common-law partner (or eligible dependant), and $169 per child (maximum of two children), for a total family maximum of $1,196 per year. The credit begins to reduce when adjusted family net income exceeds $38,588. Payments are delivered quarterly by the CRA alongside the federal GST/HST credit.
Nova Scotia Affordable Living Tax Credit (NSALTC)
The Nova Scotia Affordable Living Tax Credit is a non-taxable quarterly payment designed to help low and modest-income individuals and families with the cost of living. For the July 2025 to June 2026 payment period (based on the 2024 tax return), the maximum annual credit is $255 for an individual or couple, plus $60 for each child under 19. The credit is reduced by 5% of adjusted family net income above $30,000. Payments are issued quarterly by the CRA, typically combined with the federal GST/HST credit payments.
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