As a benefit, a GST/TPS payment is the GST/HST credit, which has been renamed the Canada Groceries and Essentials Benefit (CGEB) as of July 2026; the CGEB is a tax-free quarterly payment that helps low- and modest-income individuals and families. GST is the English short form of Goods and Services Tax; TPS is the French short form, taxe sur les produits et services — the same abbreviations also name the 5% tax on a receipt and a GST/HST registrant’s remittance to the CRA, covered below.
The GST/HST Credit (Now the CGEB)
The credit is a federal benefit paid quarterly to eligible individuals and families; the next payment date, amount and eligibility rules are covered in the current benefit payment guide. CRA: CGEB guide.
What Is a GST/TPS Payment on a Receipt?
On a receipt or invoice, a GST/TPS payment is simply the 5% federal sales tax charged on most goods and services in Canada. In the provinces that charge a single harmonized rate instead of a separate GST, the combined rate is 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island, 14% in Nova Scotia, and 13% in Ontario; in Quebec, GST and QST combine for a nominal 14.975%. See GST/HST rates by province for the exact percentage and examples.
What Is a GST/TPS Payment for a Business?
A GST/HST registrant generally calculates net tax using tax collected or collectible, eligible input tax credits and applicable adjustments. Small-supplier and registration rules depend on the threshold, timing and exceptions; taxi and commercial ride-share operators are among the special cases. Revenu Québec administers many Quebec accounts. An eligible small supplier may also register voluntarily before exceeding the threshold, which creates filing obligations even in quiet periods — see CRA voluntary registration guidance. CRA generally assigns annual, quarterly or monthly GST/HST reporting periods based on qualifying taxable supplies, with options for more frequent filing; most annual filers file and pay three months after fiscal year-end; a specific December 31 individual-business case has separate April 30 payment and June 15 filing dates. See GST/HST reporting periods and filing dates for the exact deadlines.
Can You Do a Payment Plan for GST?
A business that cannot pay its GST/HST balance in full can contact the CRA, or Revenu Québec if that agency administers the account, to discuss a payment arrangement. Terms depend on the circumstances. File the return by its deadline regardless; a payment arrangement does not automatically remove interest or penalties.
Related guides
Sources
- CRA: gst hst credit
- CRA: GST/HST rates
- Revenu Québec: calculating GST and QST
- CRA: GST/HST registrant guide
Sources checked October 17, 2026.