How much is the GST/HST credit for 2026?

The maximum annual GST/HST credit is approximately $519 for single individuals and $680 for couples, plus $179 per child. Amounts are income-tested and paid quarterly.

When are GST/HST credit payments in 2026?

GST/HST credit is paid quarterly: January 5, April 5, July 5, and October 5 (or preceding business day). Payment dates may shift for weekends and holidays.

Who qualifies for GST/HST credit?

Canadian residents 19+ with low to moderate income qualify. You must file a tax return to receive payments, even if you have no income.

What income level stops the GST/HST credit?

The credit phases out as income rises. For single individuals, the credit starts reducing around $42,000 of net income and is fully clawed back by roughly $52,000. For couples with two children, the phase-out starts around $52,000 and ends near $65,000. The exact cutoff varies each year with indexing.

What if I forgot to file taxes and missed GST/HST credits?

File your outstanding tax returns as soon as possible. CRA will issue retroactive GST/HST credit payments for up to 10 years of unfiled returns. Even if you had zero income, you must file to receive the credit. Many low-income Canadians miss hundreds of dollars per year by not filing.

GST/HST Credit 2026: Up to $519 Single, $680 Couple + $179/Child (Dates & Eligibility)

GST/HST Credit Overview

To turn this benefit guide into action, first check am I eligible for the GST credit and GST/HST credit payment dates. If payments are missing, continue with why you are not getting your GST credit and confirm your filing status.

What It Is

Feature	Details
Type	Tax-free quarterly payment
Purpose	Offset GST/HST for low/moderate income
Administered by	CRA
Based on	Previous year tax return

2026 Payment Amounts

Maximum Annual Amounts

Recipient	Annual Maximum
Single individual	~$519
Married/common-law couple	~$680
Per child under 19	~$179
Single parent supplement	~$179

Quarterly Payments

Recipient	Per Quarter
Single	~$130
Couple	~$170
Per child	~$45

Income Thresholds

When Benefits Reduce

Single	Married
Full benefit to ~$44,000	Full benefit to ~$55,000
Reduced above	Reduced above
Zero at ~$56,000+	Zero at ~$68,000+

Reduction Rate

Over Threshold	Reduction
5% of excess income	Gradual

Payment Examples

Different Family Situations

Situation	Annual	Quarterly
Single, $30K income	~$519	~$130
Couple, no kids, $45K	~$680	~$170
Couple, 2 kids, $50K	~$1,038	~$260
Single parent, 1 child	~$877	~$219

2026 Payment Dates

Quarterly Schedule

Quarter	Payment Date
Q1	January 5, 2026
Q2	April 5, 2026
Q3	July 5, 2026
Q4	October 5, 2026

Note: Dates may shift to preceding business day if on weekend/holiday.

July Recalculation

Event	Details
July payment	Based on new tax return
Amount may change	Up or down
Income from	Previous tax year

Eligibility Requirements

Who Qualifies

Requirement	Details
Canadian resident	For tax purposes
Age 19+	Or younger with spouse/child
Filed tax return	Required
Low/moderate income	Under threshold

Automatic Enrollment

If You Filed	Then
Tax return	Automatically assessed
No application needed	Just file
Even if no income	File to receive

How to Apply

No Separate Application

Step	Action
1	File your tax return
2	Ensure SIN correct
3	Set up direct deposit
4	Wait for assessment

First-Time Filers

If Never Filed	Do This
File return	Even with $0 income
Can file past years	Get retroactive credits

New to Canada

Newcomer	Requirements
Form RC66	May be required
File return	When eligible
Residency	Must establish

Direct Deposit

Benefits

Advantage	Details
Faster payment	Same day as release
Secure	No lost cheques
Automatic	Every quarter

How to Set Up

Method	Steps
My CRA Account	Update banking info
By mail	Form T1-S or letter
Phone	Call CRA

Common Issues

Payment Not Received

Possible Reason	Solution
Didn’t file return	File ASAP
Address changed	Update with CRA
Banking changed	Update direct deposit
Income too high	Check threshold

Amount Changed

Reason	Details
Income changed	From previous year
Family status	Marriage, kids
Reassessment	CRA review

GST/HST Credit and Other Benefits

Combined with CCB

Benefit	Separate
GST/HST credit	Own calculation
Canada Child Benefit	Separate program
Both received	If eligible

Provincial Credits

Province	Additional
Ontario	Trillium (includes GST)
BC	Climate Action Credit
Saskatchewan	Low-Income Credit
Quebec	Solidarity Credit

Note: Some provinces combine GST credit with provincial benefits.

Ontario Trillium Benefit

If You Live in Ontario

Component	Combined
GST/HST credit	Part of Trillium
Ontario Sales Tax	Additional
Energy/Property Tax	Additional

Single Payment Option

Choice	Details
Monthly	Spread over year
Annual	One lump sum (June)
Default	Monthly

Students and GST/HST Credit

Even If No Income

Student	Eligibility
File return	Required
May have $0 income	Still eligible
Full credit	Up to threshold

Seniors and GST/HST Credit

In Addition to OAS/GIS

Senior	GST/HST Credit
If low income	Yes, qualify
With GIS	Also get GST
File return	Required each year

Tax Tips

Maximize GST/HST Credit

Strategy	Benefit
RRSP contributions	Lower net income
File return	Even if no income
Update info	Don’t miss payments

For Couples

Consideration	Details
Combined income	Determines eligibility
Either can receive	Goes to one person
Common-law counts	After 12 months

Retroactive Claims

Missed Past Credits

Situation	Action
Didn’t file	File past returns
Can go back	Up to 10 years
CRA will assess	Retroactive credits