The GST/HST credit is a tax-free quarterly payment the CRA sends to low and modest income Canadians to help offset the cost of goods and services tax paid through the year.
2026 GST/HST credit payment dates
| Payment | Date |
|---|---|
| January 2026 | January 3, 2026 |
| April 2026 | April 4, 2026 |
| July 2026 | July 4, 2026 |
| October 2026 | October 3, 2026 |
Payments are automatically deposited to the bank account on file with the CRA, or mailed by cheque if you have not registered for direct deposit.
How much will you receive in 2026?
Amounts are based on your 2024 net income and family situation from your 2024 tax return.
| Situation | Annual Maximum | Per Quarter |
|---|---|---|
| Single, no children | $533 | $133.25 |
| Married or common-law couple | $701 | $175.25 |
| Per child under 19 | $179 | $44.75 |
Example: A couple with two children could receive up to $701 + (2 × $179) = $1,059/year — or about $264.75 per quarter.
When payments start to phase out
The GST credit reduces as income rises. The phase-out starts at different thresholds depending on family structure.
| Family Type | Phase-Out Starts Around | Fully Phased Out Around |
|---|---|---|
| Single, no children | $44,000 | $53,000 |
| Couple, no children | $44,000 | $58,000 |
| Single parent, 1 child | $44,000 | $60,000 |
These are approximate thresholds. The CRA calculates your exact amount based on your actual return.
How the GST credit year works
The GST/HST credit year runs from July to June. Each year’s payments are based on the prior year’s tax return:
| Payments Covering | Based On Tax Return For |
|---|---|
| July 2025 – April 2026 | 2024 return (filed in spring 2025) |
| July 2026 – April 2027 | 2025 return (filed in spring 2026) |
If you file your return late, your July payment may be delayed or missed entirely.
How to check your GST credit amount
Log in to My CRA Account at canada.ca/my-cra-account and go to “Benefits and credits” to see:
- Your current entitlement amount
- The dates payments are scheduled
- Whether the CRA has your direct deposit info
If you didn’t receive a payment
If a payment date passed and nothing arrived:
- Wait 10 business days — some payments take time to process
- Check My CRA Account for any notices or flags on your account
- Confirm your address and direct deposit info is current
- Call CRA benefit inquiries: 1-800-387-1193
No separate application needed
You do not apply for the GST/HST credit. Filing your income tax return each year is all that is required. Even if you have no income, file a return — you may still be entitled to the full credit amount.
Key takeaway
Mark January 3, April 4, July 4, and October 3 in your calendar. The GST credit is automatic if you file your taxes — and filing each year ensures the CRA has your updated income information to calculate the right amount.
How the GST/HST credit is calculated
The GST/HST credit has two phases: a build-up (you receive more with a spouse or children) and a phase-out (it reduces as income rises):
Step 1 – Base amount: $533 (single) or $701 (couple)
Step 2 – Add per child: $179 for each child under 19
Step 3 – Reduce for income: reduce the total by 5% of net income over ~$44,000 (2024 threshold)
Example: Single parent, 1 child, $48,000 net income:
- Base: $533 + $179 = $712
- Phase-out: ($48,000 − $44,000) × 5% = $200
- Net credit: $712 − $200 = $512 (or ~$128 per quarter)
When your GST credit amount changes mid-year
New baby: if you have a child born during the year, notify CRA. Your GST credit will be recalculated to add the per-child amount, effective the next payment after CRA processes the update.
Marriage or common-law: your status change will combine your individual credits into a couple credit — the transition happens at the next payment following CRA processing the marital status change.
Separation: if you separate, your credit is recalculated back to single amounts. Notify CRA promptly — if you continue receiving the couple credit after separation, you may owe a repayment.
Newcomers to Canada: file your first Canadian tax return as soon as you are required to. CRA automatically assesses GST credit eligibility when they process your return — no separate application needed. If you become a Canadian resident mid-year, you may receive a partial-year GST credit even for your first year.
Provincial top-ups: what you may receive in addition
Several provinces link their own low-income credits to the GST/HST credit payment schedule:
| Province | Provincial credit | Paid with GST credit? |
|---|---|---|
| Ontario | Ontario Trillium Benefit (OTB) | No — OTB is paid on the 10th of each month separately |
| Alberta | Alberta Carbon Levy rebate component | Yes — part of Canada Carbon Rebate (CAI) paid quarterly |
| BC | BC Climate Action Tax Credit | Yes — paid with the federal GST credit on the same dates |
| Newfoundland | NL Income Supplement | Yes — included in the same deposit |
| PEI | PEI Sales Tax Credit | Yes — included in the same deposit |
| Nova Scotia | NS Affordable Living Tax Credit | Yes — included in the same deposit |
| New Brunswick | NB Harmonized Sales Tax Credit | Yes — included in the same deposit |
The combined payment may appear as a larger deposit than expected — you can verify the breakdown in My CRA Account under “Benefits and Credits.”
What counts as income for the GST credit calculation
The GST/HST credit uses net income (Line 23600 on your T1). This is income after employment deductions, RRSP contributions, and certain other deductions — but before non-refundable credits like the basic personal amount:
| Counts toward GST credit income test | Does NOT count |
|---|---|
| Employment income | TFSA withdrawals |
| CPP/OAS/GIS | OAS (excluded separately) |
| RRIF withdrawals | Capital returns of principal |
| Investment income | Gifts received |
| RRSP withdrawals | Lottery/gambling winnings |
| Self-employment income | Inheritances |
This is why contributing to an RRSP can help low-income individuals recover their full GST credit — RRSP contributions reduce net income and can push your income below the phase-out threshold.
Related Reading
- GST/HST Credit Payment Dates 2026 | Schedule & Amounts
- GST/HST Credit Calculator 2026 | Quarterly Payment Amounts
- Ontario Trillium Benefit Payment Dates 2026
→ Back to: Complete Canadian Tax Guide