Tax credits and rebates for the 2025 tax year — and what to do with them

More than a third of Canadians don’t feel confident they know how to maximize their tax return. According to a recent H&R Block survey, 37% of Canadians say they’re unsure how to take full advantage of the tax credits and benefits available to them, even though roughly 10 million taxpayers (65%) expect to receive a refund this tax season.

Whether you’re looking for help with sales taxes, raising a child, or managing the rising cost of living, there are tax credits and benefits designed to put more money back in your pocket. Let’s take a look at some of the most common tax credits and rebates Canadians can claim when filing for the 2025 tax year in 2026 and how they work.

Tax credits and rebates for the 2025 tax year 

There are dozens of tax credits and rebates available depending on your circumstances, but these are some of the most popular. Amounts are based on the 2025 tax year and apply when filing your return in 2026.

1. GST/HST credit

You pay goods and services tax (GST) or harmonized sales tax (HST) on just about everything you buy. If you have low to modest income, you can get a quarterly credit from the government to offset the cost of sales tax.

Am I eligible?

The GST/HST credit is available to residents of Canada who are 19 and over, as well as younger people who are married or have dependent children. Individuals and families with income under $56,181 can claim the GST/HST tax credit, and you may qualify with income up to $74,201 depending on your marital status and how many children you have. 

How much will I get?

The basic formula for the GST/HST tax credit is $533 per single adult, $698 if you are married or have a common-law partner, plus $184 per child under 19. You may qualify for an additional credit of up to $184 if you’re a single parent.

Using this formula, a family of four would be eligible for a credit of up to $1,066.

How much you receive depends on whether you’re single or partnered, how many children you have, and your household income. For example, a single person will no longer qualify once their income exceeds $56,181, while a couple with two children will no longer qualify once their income exceeds $66,841. The maximum income threshold is for a single parent family with four children, or a married/common-law family with four children, at $74,201. You can find the full income level list on the Government of Canada website.

When is the credit distributed?

The GST/HST credit is paid in quarterly instalments in January, April, July, and October each year.

How to apply

All you have to do to apply for the GST/HST tax credit is file your taxes each year. Because this is a refundable tax credit, you can receive it even if you don’t have any income to report.

If you are new to Canada, you can apply for the GST/HST tax credit before you file your first tax return. The forms to apply are available on the CRA website.

Update: Proposed Canada Groceries and Essentials Benefit for 2026

In January 2026, the federal government proposed the Canada Groceries and Essentials Benefit, which would expand the existing GST/HST credit, pending Parliamentary approval and Royal Assent.

If approved, the proposal would include a one-time top-up in spring 2026 and higher quarterly payments starting in July 2026, paid automatically to eligible GST/HST credit recipients.

Under the proposal, a single individual with no children could receive a one-time top-up of $267 and an additional $136 for the 2026–27 benefit year, for a total increase of $402. A couple with two children could receive a $533 top-up and an additional $272, for a total increase of $805. In total, this would bring annual benefits to $950 for a single individual and $1,890 for a couple with two children, including the top-up.

No separate application would be required. Payments would be based on GST/HST credit eligibility, and recipients would need to file their 2024 and 2025 tax returns to receive the additional amounts.

As of now, the Canada Groceries and Essentials Benefit has been proposed but not yet enacted, and details may change once legislation is finalized.

2. Canada child benefit (CCB)

The Canada Child Benefit is a tax credit that provides parents and guardians of children under 18 years old with a monthly payment. 

Am I eligible?

The Canada Child Benefit is available to everyone who is primarily responsible for raising a child under 18 years of age. This is typically presumed to be the female parent, but can also be another parent (including in a same-sex couple), grandparent, or other person who takes the lead role in caring for the child. Only one person can claim the CCB for each child.

You may be eligible to receive a partial benefit if you have shared custody of a child, or full custody on a temporary basis.

How much will I get?

The amount you will receive from the Canada Child Benefit depends on how many children you have, their ages, whether or not you’re married, and your family’s income.

The calculation for the CCB is $7,997 per year for each child under six years old and $6,748 for each child between six and 17. This amount is gradually reduced for families earning over $37,487 and rapidly reduced for families earning over $81,222.

If your child has a disability, you may qualify for the Child Disability Benefit (CDB), which pays up to an additional $3,411 per child.

When is the benefit distributed?

The CCB is paid to parents each month during the year. If your total benefit amount is less than $240 for the year, you’ll receive a single payment in July.

How to apply

You can apply for the Canada Child Benefit as soon as your child is born, or as soon as you become the primary caregiver of a child under 18 years of age.

If you become responsible for a child by way of birth, you can apply for the CCB at the same time you register the birth with your province or territory. If you become responsible for a child another way, or you didn’t apply when you registered the birth, you can apply online through the CRA My Account or by mail. 

3. Canada workers benefit (CWB)

The Canada Workers Benefit is a tax credit that helps people who are working and earn a low income.

Am I eligible?

The Canada Workers Benefit is available to residents of Canada 19 years of age and older, except full-time students, who earn employment income less than the specified threshold for their province. If you qualify for the CWB and the disability tax credit, you may also qualify for a disability supplement.

How much will I get?

The Canada Workers Benefit pays up to $1,633 to single individuals and $2,813 to families, plus a supplement of up to $843 for people with a disability.

The maximum benefit is paid to singles who earn less than $26,855 and families with income under $30,639. Individuals and families may be eligible for a partial benefit with income under $37,742 and $49,393, respectively. 

The maximum disability supplement is paid to individuals with income under $37,740 and families with income under $49,389. Partial benefits may be paid to individuals and families with income less than $43,360 and $55,009, respectively. If both spouses in a family are eligible for the disability tax credit, the maximum income threshold to receive benefits is $60,629.

Note that the maximum income to receive the CWB is lower in Quebec, but higher in Alberta and Nunavut.

When is the benefit distributed?

The Canada Workers Benefit is paid as a refundable tax credit when you file your income taxes.

When you first become eligible for the CWB, the CRA will automatically send you in advance payments totalling 50% of your benefit. These payments are made three times per year, in January, July, and October. The remainder will be paid at the end of the year when you file your taxes.

How to apply

To apply for the Canada Workers Benefit and/or the disability supplement, complete Schedule 6 and submit it when you file your tax return.

4. Disability tax credit (DTC)

The Disability Tax Credit is a non-refundable tax credit that helps reduce the income tax owed by people with severe and prolonged physical or mental impairments, or by their supporting family members. The credit is intended to help offset some of the additional costs related to living with a disability.

Am I eligible?

You may be eligible for the Disability Tax Credit if a qualified medical practitioner certifies that you have a severe and prolonged impairment that significantly limits your ability to perform daily activities. This includes having a marked restriction in one area, significant limitations in two or more areas, or requiring life-sustaining therapy.

The impairment must be expected to last at least 12 months and be present all or almost all of the time. Eligibility is based on how the impairment affects daily functioning, even with appropriate treatment, medication, or assistive devices.

How much will I get?

The amount you can claim through the Disability Tax Credit depends on the age of the person with the disability and whether the credit is being claimed for an adult or a child.

For the 2025 tax year, the Disability Tax Credit is worth $10,138 for individuals aged 18 and over. For children under 18, the credit includes an additional $5,914 child disability supplement, for a total amount of $16,052.

Because the Disability Tax Credit is non-refundable, it can only be used to reduce the amount of income tax owed. If the person with the disability does not need the full credit, any unused portion may be transferred to an eligible supporting family member.

When is the credit applied?

The Disability Tax Credit is applied when you file your income tax return for the year. It reduces the amount of federal income tax owing but does not result in a refund if no tax is payable.

How to apply

Before claiming the Disability Tax Credit, you must first apply and be approved by the CRA. The application requires certification from a qualified medical practitioner confirming the effects of your impairment.

Once approved, you can claim the credit on your tax return. If you were eligible in previous years but did not claim the credit, you may be able to request adjustments for up to 10 past tax years.

Other provincial tax credits and benefits

1. Ontario trillium benefit (OTB)

Residents of Ontario may be eligible for the Ontario Trillium Benefit, an amalgamation of three tax credits designed to help low-income individuals and families with the cost of energy, property taxes, and sales tax.

Am I eligible?

Eligibility for the Ontario Trillium Benefit is determined individually for each of the three programs it comprises:

• Energy and property tax: The energy and property component is available to residents of Ontario who pay rent, property taxes, live on a reserve, or live in a public or non-profit long-term care home.
• Northern Ontario Energy Credit: The Northern Ontario Energy Credit is available to residents of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming who pay rent or property taxes, live on a reserve, or live in a public or non-profit long-term care home.
• Ontario Sales Tax Credit: The Ontario Sales Tax Credit is available to residents of Ontario 19 years of age and older.

How much will I get?

The amount you can get from the Ontario Trillium Benefit depends on how you qualify for each of the three embedded programs:

• Energy and property tax: The energy and property tax component pays a maximum of $1,307 for non-senior adults and $1,488 for seniors.
• Northern Ontario Energy Credit: The Northern Ontario Energy Credit pays up to $189 for single individuals and $290 for families. The benefit is reduced by 1% of income over $50,833 for individuals or $65,356 for families.
• Ontario Sales Tax Credit: Ontario Sales Tax Credit. The Ontario Sales Tax Credit pays up to $378 per adult and child. The benefit is reduced by 4% of income over $36,309 for families, or $29,047 for single individuals with no children.

When is the payment distributed?

If you’re eligible for the Ontario Trillium Benefit, you will receive a payment each month. If your entitlement is $360 or less, you will receive one payment in July.

How to apply

You can apply for the Ontario Trillium Benefit when you file your taxes. The Ontario Sales Tax Credit portion is handled automatically, but you’ll need to complete the form ON-BEN to apply for the energy, property tax, and Northern Ontario energy components.

2. Alberta child and family benefit

The Alberta Child and Family Benefit is a tax credit for residents of Alberta to help with the cost of raising children.

Am I eligible?

The Alberta Child and Family Benefit is open to residents of Alberta who qualify for the Canada Child Benefit.

How much will I get?

The Alberta Child and Family Benefit is divided into two components: base and working.

The base component is paid to everyone who is eligible, and pays up to $1,469 for the first child plus $735 for each additional child under 18 years of age to a maximum of four children.

The working component is paid to everyone with employment income of at least $2,760 and pays an additional amount depending on the number of children you have. Families with one child receive $752, families with two children receive $1,437, families with three children receive $1,847 and families with four or more children receive $1,982.

The base component is gradually reduced for families earning over $27,024 and the working component is gradually reduced for families earning over $45,285. 

When is the benefit distributed?

This tax credit is paid by mail or direct deposit in quarterly installments in February, May, November, and August of each year.

How to apply

You can apply for the Alberta Child and Family Benefit at the same time you apply for the Canada Child Benefit – most commonly when you register a birth online with the Alberta Online Birth Registry.

What to do with your tax credits and rebates

If you’re eligible for these tax credits, you’re probably feeling the pinch of higher prices and rising interest rates. Here are a few ideas to put your tax credits to good use:

1. Pay off high interest debt: As interest rates go up, it’s becoming more and more expensive to carry debt. Consider using your tax credits to pay off your highest interest debt, like credit cards and unsecured lines of credit.
2. Pay for essentials: It goes without saying that life is more expensive in Canada than it has ever been before. Use your tax credits to help pay for essentials like rent, hydro, gas, and groceries.
3. Start or add to an emergency fund: If you’ve paid off all your high-interest debt, consider starting an emergency fund to save for a rainy day. Choose a high-interest savings account to grow your savings faster.
4. Save for a large expense (down payment, education/upskilling): Whether you’re planning to buy a house, a car, or a postsecondary education, you may want to use your tax credits to help you get closer to your goal. Don’t forget to use the right savings programs to take advantage of further tax savings.
5. Consider GICs: If you have extra money but aren’t sure what to do with it, a guaranteed investment certificate (GIC) is a great way to invest it for the short-term. You can get terms ranging from one month to five years, and get a guaranteed return without having to worry about what’s happening in the economy.

Also read: 7 smart ways to spend your tax refund

The bottom line

Make the most of the tax credits you’re entitled to. Make sure you apply for all the programs you think you may be eligible for, and put your payments to good use by paying off debt and saving for your future.

Also read:

• 7 things to know before filing your taxes
• How to Claim GIC Income on Your Taxes