Goods and Services Tax credit cheques are issued four times a year, in January, April, July and October, and are typically issued by the fifth of the month. The exact dates for each most-recent payment and the next payment are available online through the Canada Revenue Agency.
The Canada Revenue Agency governs the Goods and Services Tax credits which are issued to low- and middle-income households to offset GST expenditures. According to Service Canada, the credit is only available to Canadian residents. It is determined by the income tax status of individuals who are at least 19, are or have been previously married or had a common-law spouse, and are or previously were a parent living with their child.