GST/HST Credit Guide 2026
The GST/HST Credit is a tax-free quarterly payment provided by the Government of Canada to help individuals and families with low and modest incomes offset part of the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay throughout the year.
If you live in Canada and meet the income requirements, you may qualify for this benefit automatically after filing your tax return.
What Is the GST/HST Credit?
The GST/HST Credit is a federal tax-free payment administered by the Canada Revenue Agency (CRA). It is designed to help eligible Canadians reduce the financial impact of sales taxes paid on everyday purchases.
Payments are issued four times per year and are based on your family income and household situation.
Who Can Get the GST/HST Credit?
You may qualify if:
- You are a resident of Canada for income tax purposes.
- You are at least 19 years old, or have a spouse, common-law partner, or child.
- You file an annual income tax return.
- Your income falls within the eligibility limits established by the CRA.
Eligibility is reviewed automatically each year when you file your taxes.
How Much Can You Receive?
The amount you receive depends on several factors, including:
- Your adjusted family net income.
- Your marital status.
- The number of children under 19 in your household.
- Your province or territory of residence.
Lower-income households generally receive higher payments, while benefits gradually decrease as income rises.
Important: GST/HST Credit amounts are recalculated every year based on information from your latest tax return.
GST/HST Credit Payment Schedule
The GST/HST Credit is paid quarterly.
For current payment dates, visit our dedicated guide:
How to Apply
Most Canadians do not need to submit a separate application.
To be considered, simply:
- File your annual income tax return.
- Ensure your personal information with the CRA is up to date.
- Register for direct deposit if desired.
New residents of Canada may need to complete additional forms when applying for benefits for the first time.
Official Government Resources
The most reliable source of information is the official CRA website.
Visit Official CRA GST/HST Credit Page
Frequently Asked Questions
Do I need to apply every year?
No. Filing your annual tax return is generally sufficient for ongoing eligibility assessments.
Is the GST/HST Credit taxable?
No. Payments are tax-free.
Can newcomers to Canada receive the GST/HST Credit?
Yes. Eligible newcomers may qualify after completing the required CRA forms and meeting residency requirements.
What happens if my income changes?
Your benefit amount may change when the CRA reassesses eligibility based on your next tax return.
