The GST/HST credit is a tax-free quarterly payment for Canadians with low and modest incomes to help offset the goods and services tax (GST) or harmonized sales tax (HST) they pay. It is administered by the Canada Revenue Agency (CRA) and may include related provincial and territorial credits.
Below are the official GST/HST credit payment dates for 2026, along with eligibility rules, payment amounts, and how to qualify.
Next GST/HST payment date: January 5, 2026
GST/HST Credit Payment Dates 2026
GST/HST credit payments are issued four times per year.
| Payment Period | Payment Date |
|---|---|
| January | January 5, 2026 |
| April | April 2, 2026 |
| July | July 3, 2026 |
| October | October 5, 2026 |
If you are signed up for direct deposit, the payment appears in your bank account on the payment date. Cheque payments may arrive several business days later.
What Is the GST/HST Credit?
The GST/HST credit helps low- and modest-income individuals and families recover some of the sales tax they pay throughout the year. It is not taxable income and does not affect most other federal benefits.
The credit may also include:
- Provincial or territorial sales tax credits
- Climate-related or affordability supplements (if applicable)
All are paid together in one quarterly payment.
Who Is Eligible?
You may qualify if you:
- Are at least 19 years old, or have (or had) a spouse or common-law partner, or are a parent living with your child
- Are a Canadian resident for tax purposes
- Filed your income tax return
- Have income below the program thresholds
You do not need to apply separately — CRA automatically assesses your eligibility when you file your taxes.
How Much Can You Get?
The amount depends on:
- Your family net income
- Your marital status
- The number of children you have
Maximum annual amounts (July 2025 – June 2026)
- Single individual: up to $533
- Married or common-law couple: up to $698
- Additional amounts may be paid for each child under 19
CRA recalculates the credit every July based on your previous year’s tax return.
How to Get the GST/HST Credit
To receive the credit, you must:
- File your tax return every year, even if you had no income.
- Keep your personal information updated with CRA (address, marital status, children).
- Sign up for direct deposit for faster payments.
New residents of Canada may need to complete a separate form when they arrive.
When Will You Receive Your First Payment?
If eligible, your first payment usually arrives within one quarter after your tax return is processed.
For example, if you file in April and are approved, your first payment may be in July.
What If Your Payment Is Late or Changes?
Payments can stop or change if:
- You did not file your tax return
- Your income increased
- Your marital or family status changed
- CRA needs more information
If your payment does not arrive within 5 business days of the payment date, check your CRA My Account or contact CRA.
Summary
- Next payment: January 5, 2026
- Payments are made quarterly (January, April, July, October)
- The credit is tax-free
- You qualify automatically when you file taxes
- Maximum annual amount is about $533 (single) or $698 (couple)
