GST/HST Credit Payment Dates 2026
| Payment | Date | Notes |
|---|---|---|
| Q1 2026 | January 5, 2026 | Sunday - paid January 3 |
| Q2 2026 | April 5, 2026 | Sunday - paid April 3 |
| Q3 2026 | July 5, 2026 | Sunday - paid July 3 |
| Q4 2026 | October 5, 2026 | Monday - paid October 5 |
Payment method: Direct deposit (2-3 business days earlier) or cheque by mail.
GST/HST Credit Amounts (2025-2026 Benefit Year)
| Family Situation | Annual Amount | Per Quarter |
|---|---|---|
| Single | $519 | $129.75 |
| Married/Common-law | $680 | $170.00 |
| Per child under 19 | $179 | $44.75 |
| Single parent supplement | $179 | $44.75 |
Example Payments
| Household | Annual Credit | Quarterly Payment |
|---|---|---|
| Single, no children | $519 | $129.75 |
| Couple, no children | $680 | $170.00 |
| Single parent, 1 child | $877 | $219.25 |
| Couple, 2 children | $1,038 | $259.50 |
| Single parent, 3 children | $1,235 | $308.75 |
Income Thresholds
The GST/HST credit phases out as income increases:
| Family Situation | Full Credit Until | Credit Ends At |
|---|---|---|
| Single, no children | $44,324 | $54,704 |
| Single parent, 1 child | $44,324 | $62,594 |
| Couple, no children | $44,324 | $57,914 |
| Couple, 2 children | $44,324 | $68,604 |
Phase-out rate: 5% of family net income above $44,324
Calculation Example
A single person earning $50,000:
- Base credit: $519
- Income over threshold: $50,000 - $44,324 = $5,676
- Reduction: $5,676 × 5% = $284
- Annual credit: $235 ($58.75/quarter)
Eligibility Requirements
You Qualify If:
| Requirement | Details |
|---|---|
| Age | 19 or older (or have spouse/child) |
| Residency | Canadian resident for tax purposes |
| Tax filing | Filed previous year’s return |
| Income | Below phase-out threshold |
You Don’t Need to Apply
The GST/HST credit is automatic — just file your tax return. CRA calculates and sends it.
Special Situations
| Situation | What to Do |
|---|---|
| Turned 19 this year | File return, receive credit next quarter |
| New to Canada | File return for year you became resident |
| Married/common-law | Higher-income spouse claims children |
| Separated | Update CRA with RC65 form |
| Child turns 19 | They file own return, get own credit |
How to Get Direct Deposit
Receive payments faster with direct deposit:
- Log into CRA My Account
- Go to “Direct deposit”
- Enter banking information
- Takes effect within 2 business cycles
Or call CRA at 1-800-959-8281 with banking details ready.
What If Payment Is Missing?
| Issue | Solution |
|---|---|
| Didn’t file return | File previous year’s return |
| Wrong address | Update through My Account |
| Income too high | Check calculation with CRA |
| Didn’t receive | Wait 10 business days, then contact CRA |
| Received less | Income may have increased |
Combined Provincial Credits
Some provinces add credits paid with GST/HST:
| Province | Additional Credit | Paid With GST/HST |
|---|---|---|
| Ontario | Ontario Trillium Benefit | Yes (monthly option) |
| Alberta | Climate Action Incentive | Yes (quarterly) |
| BC | BC Climate Action Tax Credit | Yes |
| Saskatchewan | No additional | — |
| Manitoba | No additional | — |
GST/HST Credit vs Other Benefits
| Benefit | Payment Frequency | Based On |
|---|---|---|
| GST/HST Credit | Quarterly | Previous year income |
| CCB | Monthly | Previous year income |
| OTB | Monthly or annually | Previous year income |
| Climate Action Incentive | Quarterly | Household size |
2026-2027 Benefit Year (Starting July 2026)
New amounts announced in budget (estimates):
| Family Situation | Estimated Annual | Change |
|---|---|---|
| Single | $535 | +$16 |
| Married/Common-law | $700 | +$20 |
| Per child | $185 | +$6 |
Amounts adjusted for inflation annually.
Historical GST/HST Credit Amounts
| Benefit Year | Single | Couple | Per Child |
|---|---|---|---|
| 2023-2024 | $496 | $650 | $171 |
| 2024-2025 | $508 | $666 | $175 |
| 2025-2026 | $519 | $680 | $179 |
| 2026-2027 | ~$535 | ~$700 | ~$185 |
When to expect payment by direct deposit vs. cheque
CRA pays the GST/HST credit two to three business days before the official payment date for recipients registered for direct deposit. Mail recipients may take 7–10 business days after the official date.
| Delivery method | When to expect payment |
|---|---|
| Direct deposit | 2–3 business days before the 5th |
| Cheque by mail | Allow 7–10 business days after payment date |
To set up direct deposit, log in to CRA My Account, go to Direct deposit, and enter your bank account details. Once established, all CRA benefit and refund payments use the same account.
GST credit for low-income seniors
For seniors receiving OAS and GIS, the GST/HST credit stacks on top of monthly government support. Because the credit is not income for GIS purposes, it does not reduce GIS entitlement. A couple with two OAS + GIS incomes may receive the couple’s GST credit of $680/year ($170/quarter) on top of their monthly OAS and GIS — with no clawback.