The GST/HST credit isn’t a bill — it’s money the government pays you. While you pay GST or HST on most of what you buy throughout the year, the Canada Revenue Agency (CRA) sends a tax-free quarterly payment back to lower- and modest-income Canadians to help offset that cost. Receiving it is a benefit, and it won’t hurt your credit score or affect your ability to get financing.
This guide explains what the GST/HST credit is, how much you can get, and when it’s paid in 2026 — including the big change coming in July 2026, when it’s renamed the Canada Groceries and Essentials Benefit.
Key Points
1. The GST/HST credit is a tax-free quarterly payment, paid on or around the 5th of January, April, July, and October.
2. As of the July 3, 2026 payment, it’s being renamed the Canada Groceries and Essentials Benefit (CGEB).
3. A one-time 50% top-up was paid June 5, 2026, and quarterly payments rise 25% for five years starting July 2026.
4. For July 2025 to June 2026, the maximum is $533 (single), $698 (married/common-law), and $184 per child under 19. You don’t apply separately — just file your taxes.
GST/HST Payment Dates 2026
The CRA generally pays out the GST/HST tax credit quarterly. The payments are drawn out over a 12-month period that spans from July 1st of the year following the base year to June 30th of the next year.
Payments generally go out on the 5th day of January, April, July, and October — though the date shifts slightly if the 5th falls on a weekend or statutory holiday. For 2026, the dates (plus the one-time June top-up) are²:
| 2026 Payment | Date |
|---|---|
| Quarterly payment | Monday, January 5, 2026 |
| Quarterly payment | Thursday, April 2, 2026 |
| One-time 50% top-up | Friday, June 5, 2026 |
| Quarterly payment — first as the Canada Groceries and Essentials Benefit (+25%) | Friday, July 3, 2026 |
| Quarterly payment (CGEB) | Monday, October 5, 2026 |
Keep in mind that there are times when your quarterly payment could arrive a little late. If you don’t receive your payment after about 10 business days, contact the Canada Revenue Agency at 1-800-387-1193 to resolve the situation.
The GST/HST Credit Is Becoming The Canada Groceries And Essentials Benefit
Starting with the July 3, 2026 payment, the GST/HST credit is being renamed the Canada Groceries and Essentials Benefit (CGEB). You don’t need to do anything and you don’t need to reapply — the eligibility rules and the way your amount is calculated stay exactly the same. What’s changing is the amount¹:
- A one-time 50% top-up was paid on June 5, 2026 to everyone who received the January 2026 GST/HST credit.
- Quarterly payments increase by 25% starting in July 2026, and stay at that higher level for five years (through June 2031).
Taken together, in 2026 a single person could receive up to about $950 and a family of four up to about $1,890 (including the one-time top-up). For the following four years, that works out to roughly $700 a year for a single person and $1,400 a year for a family of four.
What’s Changing With The 2026 GST/HST Credit
Source: Canada Revenue Agency / Department of Finance Canada¹
What Is The GST/HST Tax Credit?
When you purchase various goods and services in Canada, chances are you’ll have to pay Goods and Services Tax (GST) and/or Harmonized Sales Tax (HST). For lower-income households, the GST/HST tax credit is a financial benefit provided by the federal government to help offset the amount of GST and HST you get charged during a tax year.
The credit involves 4 annual (quarterly) non-taxable payments and is meant for families, spouses, common-law partners, and individuals who have low to moderate net incomes.
How Much Can You Receive With The GST/HST Tax Credit?
The GST/HST tax credit is calculated by the Canada Revenue Agency (CRA). If you qualify, the overall amount you can receive — as well as the size of your quarterly payments — can vary based on the following factors:
- How many children you have living at home
- How old your children are (they must be under 19 years of age)
- Your individual or household income during the previous tax year
- Your current marital status (single, married, or common-law partnership)
Max Annual GST/HST Tax Credit Amounts
The maximum GST/HST tax credit amounts during the period of July 2025 to June 2026 are³:
| Who | Maximum Annual Amount (July 2025 – June 2026) |
|---|---|
| Single eligible adults (19+) | $533 |
| Married or common-law partners | $698 |
| Each child under 19 | $184 |
Remember that these are the amounts before the changes described above: from July 2026, these maximums rise by 25% under the Canada Groceries and Essentials Benefit, on top of the one-time top-up paid in June 2026.
Do You Qualify For The GST/HST Tax Credit?
Not all taxpayers qualify for the GST/HST tax credit. You’re generally eligible if you’re a Canadian resident for income tax purposes and any of the following apply:
- You are at least 19 years of age.
- You have, or previously had, a spouse or common-law partner.
- You are, or previously were, a parent who lives (or lived) with a child under the age of 19.
On the other hand, you may not be eligible for the GST/HST tax credit if you are:
- A servant or officer (such as a diplomat) of a foreign country and you aren’t required to pay taxes in Canada
- An employee or family member of a foreign servant or officer
- Incarcerated (in prison or a similar facility) for 90 or more consecutive days
- Not a Canadian resident for tax purposes
Maximum Income Threshold For The GST/HST Tax Credit
Before you count on any federal, provincial, or territorial tax benefit, check the Government of Canada website to make sure you, your children, and/or your spouse or common-law partner meet all the requirements.
Here are the individual and household net income limits to be eligible for the GST/HST tax credit. These figures are based on your 2024 income — the base year for the July 2025 to June 2026 payments:
| Family Situation | Single | Married / Common-Law |
|---|---|---|
| 0 children | $56,181 | $59,481 |
| 1 child | $63,161 | $63,161 |
| 2 children | $66,841 | $66,841 |
| 3 children | $70,521 | $70,521 |
| 4 children | $74,201 | $74,201 |
How Do I Apply For The GST/HST Tax Credit?
The Canada Revenue Agency automatically reviews your financial profile and confirms whether you’re eligible for the GST/HST tax credit — so in most cases you don’t need to apply separately. To be considered, you should:
- File your income tax return, even if you didn’t earn any income that year (this is also necessary to qualify for provincial or territorial tax credits).
- Make sure you have a valid Social Insurance Number (both you and your spouse or common-law partner need one to be eligible).
- If applicable, complete the “Information About Your Spouse or Common-Law Partner” section on page 1 of your tax return (SIN, income, etc.).
- If you’re a new resident of Canada with children, fill out Form RC66. If you’re a new resident without children, complete Form RC151.
- Apply online through your CRA My Account, or mail the right documents to your nearest Canada Revenue Agency office.
Why Your GST/HST Credit Payments Might Stop Or Change
Because the CRA recalculates your credit every July using your most recent tax return, your payment can go up, go down, or stop from one year to the next. The most common reasons your payments change include⁵:
- Your income changed. A higher adjusted family net income lowers your credit or phases it out; a lower income can increase it.
- Your marital status changed (more on this below).
- The children in your care changed — a child turned 19, or your custody arrangement changed.
- You moved and didn’t update your address, or you stopped being a resident of Canada for tax purposes.
- You didn’t file your tax return — without it, the CRA can’t recalculate your credit, and payments stop.
- A recipient died.
How Marital Status Affects Your Payments
Marital status has one of the biggest effects on the GST/HST credit, because once you have a spouse or common-law partner, the credit is based on your combined family income:
- If you marry or become common-law, the CRA adds both incomes together to calculate a single family credit — and only one of you receives it (it’s paid to whichever partner’s return is assessed first). Because two incomes are combined, the credit often shrinks or stops.
- If you separate or divorce, you’re assessed as individuals again, which can increase your credit or make you eligible after previously being over the income limit. The CRA considers you “separated” once you’ve lived apart for at least 90 days because of a relationship breakdown.
- You’re generally considered common-law after living together for 12 continuous months, or right away if you share a child.
You must tell the CRA about a marital status change by the end of the month after it happens — except for a separation, which you report once you reach the 90-day mark. You can update it through your CRA My Account or by filing Form RC65. Reporting promptly keeps your payments accurate and helps you avoid an overpayment you’d have to pay back.
Provincial GST/HST Credits
If you’re a qualified taxpayer with a low to moderate income, you may also be able to access these tax-free provincial and territorial credits, which are combined with your GST/HST (now CGEB) quarterly payments:
| Provincial Credit | Annual Maximum Amount |
|---|---|
| Ontario Sales Tax Credit | $371 for each adult and each child under 19 |
| Nova Scotia Affordable Living Tax Credit | $255 for individuals and couples; $60 per child under 19 |
| New Brunswick Harmonized Sales Tax Credit | $300 for individuals, spouse, or common-law partner; $100 per child ($300 for the first child in a single-parent family) |
| Newfoundland and Labrador Income Supplement | $520 for single individuals; $589 for spouses/common-law partners; $231 per child under 19 |
| Newfoundland and Labrador Seniors Benefit | $1,551 for single seniors or couples |
| Saskatchewan Low-Income Tax Credit | $429 per individual/spouse/partner; $169 per child (up to 2); $1,196 per family |
| Prince Edward Island Sales Tax Credit | $110 per individual; $55 per spouse, partner, or dependent |
You may also qualify for the B.C. Climate Action Tax Credit, which is paid alongside your federal credit in British Columbia.
Ontario Sales Tax Credit
This credit provides a $371 yearly credit per adult and child (under 19) in a family. To receive the maximum amount as an individual, you must have an income below $28,506. This benefit is part of the Ontario Trillium Benefit (OTB), and payments can be made monthly instead if you choose.
Nova Scotia Affordable Living Tax Credit
To help offset increases in HST, the Nova Scotia Affordable Living Tax Credit provides extra money for low-income taxpayers. The maximum annual payment is $255 for individuals and couples, plus $60 per child. This amount reduces by 5% once adjusted family net income goes over $30,000.
New Brunswick Harmonized Sales Tax Credit
Individuals, spouses, and common-law partners can receive a yearly credit of up to $300, with an additional $100 per child. Single parents receive $300 for the first child. The full credit decreases by 2% once net income exceeds $35,000.
Newfoundland and Labrador Income Supplement
The Newfoundland and Labrador Income Supplement (NLIS) is a non-taxable amount for low-income families and individuals, including seniors and persons with disabilities. To receive it, you must be eligible for the federal GST/HST credit. The maximum payments are $520 for singles, $589 for married or common-law partners, and $231 per child under 19.
Newfoundland and Labrador Seniors Benefit
A yearly payment of $1,551 for single seniors (65 or older) and couples where at least one person is a senior, with an adjusted family net income of $30,078 or less. Those with incomes between $30,078 and $43,380 receive a partial payment.
Saskatchewan Low-Income Tax Credit
This credit provides up to $429 annually for individuals, spouses/common-law partners, and other eligible dependents, plus up to $169 per child (2 children maximum), or a yearly credit of $1,196 per family.
Prince Edward Island Sales Tax Credit
A yearly credit of $110 per individual and $55 per spouse, common-law partner, or qualified dependent. If your adjusted family net income is over $30,000, you can receive an extra 0.5% supplement (up to $55). The amount decreases by 2% for incomes over $50,000.
Bottom Line
The GST/HST credit puts tax-free money back in the pockets of lower- and modest-income Canadians, and the best part is you don’t have to apply — just file your taxes every year. With the move to the Canada Groceries and Essentials Benefit in July 2026, payments are getting larger: a one-time top-up in June, then 25% higher quarterly payments for the next five years. Keep your tax filing up to date so you don’t miss a payment.
GST/HST Credit FAQs
References
- Canada Revenue Agency. (2026). Canada Groceries and Essentials Benefit. https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-groceries-essentials-benefit.html
- Canada Revenue Agency. (2026). GST/HST credit — Payment dates. https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gst-hst-credit/payment-dates.html
- Canada Revenue Agency. (2026). GST/HST credit — How much you can expect to receive. https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gst-hst-credit/how-much.html
- Canada Revenue Agency. (2026). One-time GST/HST credit top-up payment. https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gst-hst-credit/how-much/one-time-top-up.html
- Canada Revenue Agency. (2026). GST/HST credit — When payments stop or change. https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gst-hst-credit/payments-stop-change.html
