GST/HST Credit Guide: Payment Dates, Eligibility and Amounts
The GST/HST Credit is a tax-free quarterly payment provided by the Canada Revenue Agency (CRA) to help individuals and families offset part of the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay throughout the year.
Millions of Canadians receive GST/HST Credit payments annually. Eligibility and payment amounts are based primarily on your adjusted family net income and information reported on your tax return.
This guide explains who qualifies for the GST/HST Credit, payment dates for 2026, estimated payment amounts and how the CRA determines eligibility.
GST/HST Credit: Quick Summary
- The GST/HST Credit is a tax-free quarterly payment.
- It is administered by the Canada Revenue Agency (CRA).
- Eligibility is based on adjusted family net income.
- You must file an annual tax return to receive payments.
- Payments are usually issued four times per year.
- Single individuals and families may qualify.
- Newcomers to Canada may also be eligible.
- No separate application is required for most Canadians.
What Is the GST/HST Credit?
The GST/HST Credit is a federal tax-free benefit designed to help low- and modest-income Canadians recover part of the sales taxes they pay on goods and services.
Unlike a tax refund, the GST/HST Credit is paid automatically to eligible individuals who file their income tax return each year.
Who Is Eligible for the GST/HST Credit?
To qualify for the GST/HST Credit, you generally must:
- Be a resident of Canada for income tax purposes.
- Be at least 19 years old, or meet one of the exceptions.
- File an annual income tax return.
- Meet the CRA’s income requirements.
Individuals under the age of 19 may also qualify if they have (or had) a spouse or common-law partner or are a parent living with their child.
GST/HST Credit Payment Dates 2026
The GST/HST Credit is typically paid quarterly. If the scheduled payment date falls on a weekend or holiday, payments are generally issued on the previous business day.
| Payment Period | Payment Date |
|---|---|
| January | January 5, 2026 |
| April | April 3, 2026 |
| July | July 3, 2026 |
| October | October 5, 2026 |
How Much Is the GST/HST Credit?
Payment amounts change periodically and depend on family size and adjusted family net income.
| Household Type | Estimated Maximum Annual Amount |
|---|---|
| Single Individual | Approximately $500+ |
| Married or Common-Law Couple | Approximately $650+ |
| Per Eligible Child | Additional Amount Available |
Your actual payment amount will depend on your adjusted family net income and household composition.
How Does the CRA Calculate Payments?
The CRA uses information from your most recent income tax return to calculate your GST/HST Credit entitlement.
- Adjusted family net income.
- Marital status.
- Number of eligible children.
- Changes reported to the CRA.
Payments are recalculated every July using the previous year’s tax information.
Do You Need to Apply?
Most Canadians do not need to submit a separate application for the GST/HST Credit.
Simply filing your annual income tax return is usually enough for the CRA to determine eligibility automatically.
GST/HST Credit for Newcomers to Canada
New residents of Canada may qualify for the GST/HST Credit after arriving in the country.
In many cases, newcomers must submit additional forms to the CRA so that eligibility can be assessed before they file their first Canadian tax return.
What Happens if Your Payment Is Missing?
If you do not receive your payment on the expected date, the CRA recommends waiting at least 10 business days before contacting them.
Missing payments are often caused by:
- Outstanding tax returns.
- Changes in marital status.
- Updated direct deposit information.
- Residency reviews.
- Identity verification requests.
GST/HST Credit Frequently Asked Questions
Is the GST/HST Credit taxable?
No. The GST/HST Credit is a tax-free payment.
How often are GST/HST payments made?
Payments are generally issued four times per year.
Do I have to apply every year?
No. You simply need to continue filing your annual income tax return.
Can students receive the GST/HST Credit?
Yes. Students may qualify if they meet the age and residency requirements.
Can newcomers receive the GST/HST Credit?
Yes. Newcomers may qualify after providing the necessary information to the CRA.
Related Northbly Guides
- Canada Workers Benefit Guide
- Climate Action Incentive Guide
- Canada Benefit Calendar 2026
- How to Apply for GST/HST Credit
Official GST/HST Credit Information
Visit the Canada Revenue Agency website to review the latest GST/HST Credit payment dates, income thresholds and eligibility requirements.
Visit the Official GST/HST Credit Website
