GST/HST Credit 2026: Eligibility, Amounts, and Payment Dates

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. It is one of the most widely received benefits in Canada, with millions of Canadians receiving payments every quarter.

Do I Need to Apply?

Generally, no. You don't need to file a separate application. The Canada Revenue Agency (CRA) automatically determines your eligibility when you file your income tax return. This is why it is critical to file your taxes every year, even if you have zero income. If you don't file, the CRA doesn't know you exist, and the payments stop.

Exceptions: When You DO Need to Apply

There are specific situations where you must apply manually using Form RC151:

Newcomers to Canada: If you just arrived in Canada, you can apply immediately rather than waiting for tax season.
Turning 19: If you turn 19 and want to start receiving your own credit (separate from your parents), you may need to apply.
Marital Status Change: If you got married or separated, notify the CRA immediately to ensure correct payment amounts.

2026 Payment Schedule

Mark these dates in your calendar. The GST/HST credit is issued on the fifth day of each quarter:

July 5, 2026 (Saturday, so paid July 4)
October 5, 2026 (Monday)
January 5, 2027 (Tuesday)
April 5, 2027 (Monday)

If the 5th falls on a weekend or federal holiday, the payment is made on the last business day before the 5th. Payments are typically deposited via direct deposit if you have this set up with the CRA, or mailed as a cheque.

How Much Will I Get?

For the July 2025 to June 2026 benefit year, the maximum annual amounts are approximately:

$519 if you are single
$680 if you are married or have a common-law partner
$179 for each child under 19

These amounts are indexed to inflation and increase slightly each July. Payments are divided into four equal quarterly installments.

Example Calculation

A married couple with 2 children under 19:

Base amount for couple: $680
Child 1: $179
Child 2: $179
Total annual credit: $1,038
Quarterly payment: $259.50

Income Thresholds and Phase-Outs

The GST/HST credit is income-tested, meaning higher-income families receive reduced amounts or nothing at all. The credit begins to phase out when your family net income exceeds approximately:

Singles: $40,000 (phase-out begins)
Couples with children: $50,000-$55,000 (varies by number of children)

The phase-out rate is 5% of net family income above the threshold. This means for every $1,000 of income above the threshold, your credit decreases by $50.

Real-World Example

Sarah is single with a net income of $45,000. The threshold is $40,000.

Excess income: $5,000
Reduction: $5,000 × 5% = $250
Maximum credit: $519
Sarah's credit: $519 - $250 = $269

Who is Eligible?

To qualify for the GST/HST credit, you must:

Be a resident of Canada for income tax purposes
Be at least 19 years old (or younger if you have a spouse/common-law partner or a child)
File an annual tax return, even if you have no income

You do NOT need to have paid GST/HST to receive the credit. It's a benefit payment based on your income level, not a refund of taxes paid.

Common Issues and Solutions

1. "I Didn't Receive My Payment"

Check the following:

Did you file your tax return? The CRA needs your current income information.
Is your address up to date? Log into CRA My Account to verify.
Do you have outstanding debts to the government? The CRA can intercept benefit payments to offset debts.
Check your bank account carefully—direct deposits may appear as "CANADA FPT" or similar.

2. "My Payment Amount Changed"

This usually happens because:

Your income increased or decreased significantly
Your marital status changed
A child turned 19
The annual indexation adjustment took effect in July

3. "I Got Married/Separated"

You MUST notify the CRA within one month of a marital status change. Use Form RC65 (Marital Status Change) or update it online via CRA My Account. Failure to report can result in overpayments that you'll need to repay.

GST/HST Credit vs. Canada Carbon Rebate

Many Canadians confuse these two benefits. They are separate payments:

GST/HST Credit: Paid quarterly (Jan, Apr, Jul, Oct) to offset sales tax
Canada Carbon Rebate: Paid quarterly (Jan, Apr, Jul, Oct) to offset carbon pricing

Both are deposited on the same dates, so you may receive two separate payments on the 5th of each quarter if you qualify for both.

Setting Up Direct Deposit

To ensure you receive payments quickly and securely:

Log into CRA My Account
Select "Direct Deposit"
Enter your banking information
Verify with a void cheque or bank statement

Direct deposit is faster, more secure, and eliminates the risk of lost cheques in the mail.

Key Takeaways

The GST/HST credit is automatic—just file your tax return annually.
Payments are made quarterly on the 5th of January, April, July, and October.
Maximum amounts are $519 (single), $680 (couple), plus $179 per child under 19.
The credit phases out at 5% for income above ~$40,000-$55,000 depending on family size.
Notify the CRA immediately if your marital status or address changes.
Set up direct deposit to receive payments faster and more securely.
The GST/HST credit is separate from the Canada Carbon Rebate (both paid on same dates).