The GST/HST credit is a tax-free quarterly payment from the Canada Revenue Agency designed to offset the GST or HST that low- and modest-income Canadians pay on everyday purchases. It is one of the most widely received federal benefits, and unlike most government programs, it requires no application. CRA automatically assesses your eligibility when it processes your annual tax return and sends you a notice showing what you will receive for the coming year.
Important — 2026 program change: The GST/HST credit was replaced by the Canada Groceries and Essentials Benefit (CGEB) starting July 2026. The January 5 and April 2, 2026 payments were the final GST/HST credit payments. The July 3 and October 5, 2026 payments are made under the CGEB. A one-time GST/HST credit top-up was also issued June 5, 2026. For ongoing quarterly payments under the new benefit, see the CGEB payment dates guide.
The credit is paid four times per year, in January, April, July, and October. For the 2025–2026 benefit year, a single person with income below the phase-out threshold receives a maximum of $533 per year. A married or common-law couple receives a maximum of $698, plus $184 for each child under 19.
This page covers the exact 2026 payment dates, how the amounts are calculated, eligibility, and what to do if a payment is missing or incorrect.
One-time GST/HST credit top-up — June 5, 2026
On June 5, 2026, CRA issued a one-time GST/HST credit top-up payment to provide immediate support before the CGEB replaced the GST/HST credit in July 2026.
Who received it: Anyone who filed a 2024 tax return and was entitled to the GST/HST credit in January 2026. If you received your GST/HST credit as a single lump sum in July 2025 (because your annual credit was under $50/quarter), you were still eligible.
How much: The one-time payment was generally equal to 50% of your annual GST/HST credit for the July 2025–June 2026 period, based on your family situation in January 2026 and your 2024 adjusted family net income.
| Family situation | One-time top-up maximum |
|---|---|
| Single, no children | $267 |
| Single, 1 child | $441 |
| Single, 2 children | $533 |
| Single, 3 children | $625 |
| Single, 4+ children | $717 |
| Married/common-law, no children | $349 |
| Married/common-law, 1 child | $441 |
| Married/common-law, 2 children | $533 |
| Married/common-law, 3 children | $625 |
| Married/common-law, 4+ children | $717 |
The payment did not include any provincial or territorial program amounts. In shared custody situations, each parent received half the amount they would have received with full custody.
GST/HST credit payment dates 2026
CRA targets the 5th of the month in each quarter. When the 5th falls on a weekend or federal statutory holiday, payment is issued on the last business day before that date.
| Payment | Official target date | Actual 2026 payment date | Reason for adjustment | Program |
|---|---|---|---|---|
| Q1 2026 | January 5 | January 5 | No adjustment — January 5 is a Monday | GST/HST credit |
| Q2 2026 | April 5 | April 2 | April 5 is Easter Sunday; Good Friday (April 3) is also a statutory holiday; last business day is April 2 | GST/HST credit |
| Q3 2026 | July 5 | July 3 | July 5 is a Sunday; July 3 (Friday) is the last business day before | CGEB |
| Q4 2026 | October 5 | October 5 | No adjustment — October 5 is a Monday | CGEB |
Direct deposit vs. cheque: Direct deposit is the fastest and most reliable way to receive payments. Paper cheques take additional time after the payment date. Set up direct deposit through My CRA Account at canada.ca/my-cra-account.
GST/HST credit amounts for 2025–2026
The amounts below apply to the 2025–2026 benefit year (July 2025 through June 2026), calculated using your 2024 tax return.
| Family situation | Maximum annual credit | Quarterly payment |
|---|---|---|
| Single individual, no children | $533 | $133.25 |
| Married or common-law couple | $698 | $174.50 |
| Each child under 19 | $184 | $46.00 |
Small credit lump sum: If your calculated credit is less than $50 per quarter, CRA does not split it into four quarterly instalments. Instead, the full amount is paid in a single lump sum in July.
Eligibility — who receives the GST/HST credit
You are automatically assessed for the GST/HST credit when CRA processes your annual tax return. There is no separate application. Eligibility requirements:
| Requirement | Detail |
|---|---|
| Age | 19 or older — OR married/common-law — OR a parent |
| Residency | Canadian resident for income tax purposes |
| Tax return | Must have filed your prior year’s return |
| SIN | Valid Social Insurance Number |
Under-19s who are married, have a common-law partner, or are parents of a child they care for are also eligible even before turning 19.
Special eligibility situations
Turning 19 this year: You become eligible the quarter after your 19th birthday, provided your tax return has been filed and processed. If you turn 19 in February 2026 and filed your 2025 return on time, you would start receiving the credit from the April or July 2026 payment, depending on processing timing.
Newcomers to Canada: File a return for the year you became a resident, even if you had no Canadian income. CRA also accepts Form RC151 (GST/HST Credit Application for Newcomers) if you have not yet filed a return. Eligibility begins from the quarter after CRA receives and processes your application or return.
Marriage or common-law: Report your relationship status on your tax return. Higher-income spouses apply for the credit on behalf of both partners; the lower-income spouse should not also claim the couple’s credit. If you separated during the year, update your status with CRA using Form RC65.
A child turns 19: When a dependent child turns 19, they become individually assessed for their own GST/HST credit rather than being counted in your family total. Your quarterly amount decreases by $44.75 per quarter starting the benefit year after they turn 19.
The July recalculation — why your amount changes every July
The GST/HST credit was recalculated every July based on your most recently assessed tax return. Note that from July 2026 onward, the CGEB replaces the GST/HST credit and follows the same recalculation cycle.
Changes that can cause your July amount to change:
- Higher or lower income in 2025 than in 2024 — your income from the most recently filed return determines the new benefit year amounts
- Marital status change — a marriage, separation, or new common-law relationship reported on your 2025 return changes the household credit
- New child — adding a dependent child in 2025 increases your credit by $184/year
- Child turned 19 — if a child turned 19 in 2025, they are no longer counted in your family credit starting from the new benefit year
CRA sends a GST/HST credit notice (sometimes called a Notice of Determination or benefit notice) in June or early July each year showing your updated quarterly amount. Review this notice to confirm it reflects your actual family situation. If the amount seems wrong, contact the CRA.
What to do if a payment is missing or incorrect
Step 1 — Wait 10 business days. Direct deposit payments occasionally take a business day longer than expected. If the payment date was within the last 10 business days, allow a little more time before contacting CRA.
Step 2 — Check My CRA Account. Log in at canada.ca/my-cra-account and look under “Benefits and credits” to see whether CRA shows the payment as issued. If it shows as issued but you have not received it, the problem is likely with your banking or mailing information.
Step 3 — Verify your direct deposit and address. An outdated bank account or address is the most common cause of a missing payment. In My CRA Account, go to “Direct deposit” to confirm your banking information is correct and current. Update your mailing address if you have moved.
Step 4 — Call CRA. If the payment is not showing as issued or you have confirmed your information is correct and still have not received it, call the GST/HST credit line at 1-800-387-1193 (Monday to Friday, 9am–5pm local time). Have your SIN, date of birth, and the details of any recent tax returns ready.
| Common issue | Most likely cause | Action |
|---|---|---|
| Did not receive payment | Unfiled return or wrong banking info | File return; update direct deposit |
| Received less than expected | Income increase in prior year | Check benefit notice; call CRA if wrong |
| Received more than expected | CRA may recover overpayment later | Review notice; save the extra amount |
| Payment shows as issued but not received | Wrong bank account on file | Update direct deposit in My CRA Account |
| Never received a benefit notice | Return not yet fully assessed | Allow 8–10 weeks after filing |
How to set up direct deposit for the GST/HST credit
Direct deposit is the most reliable way to receive your payments on time. Once set up, it covers all CRA benefit and refund payments from a single account.
Online (fastest):
- Log in to My CRA Account at canada.ca/my-cra-account
- Under “Profile,” select “Direct deposit”
- Enter your bank’s transit number (5 digits), institution number (3 digits), and account number
- Confirm and save — changes typically take effect within 1–2 payment cycles
By phone: Call CRA at 1-800-387-1193 and have your banking details (a void cheque or your online banking account info) ready.
Your transit number, institution number, and account number appear on any cheque from your bank, or you can find them in your bank’s online banking or mobile app under account details.