GST/HST Credit Overview
What It Is
| Feature |
Details |
| Type |
Tax-free quarterly payment |
| Purpose |
Offset GST/HST for low/moderate income |
| Administered by |
CRA |
| Based on |
Previous year tax return |
2026 Payment Amounts
Maximum Annual Amounts
| Recipient |
Annual Maximum |
| Single individual |
~$519 |
| Married/common-law couple |
~$680 |
| Per child under 19 |
~$179 |
| Single parent supplement |
~$179 |
Quarterly Payments
| Recipient |
Per Quarter |
| Single |
~$130 |
| Couple |
~$170 |
| Per child |
~$45 |
Income Thresholds
When Benefits Reduce
| Single |
Married |
| Full benefit to ~$44,000 |
Full benefit to ~$55,000 |
| Reduced above |
Reduced above |
| Zero at ~$56,000+ |
Zero at ~$68,000+ |
Reduction Rate
| Over Threshold |
Reduction |
| 5% of excess income |
Gradual |
Payment Examples
Different Family Situations
| Situation |
Annual |
Quarterly |
| Single, $30K income |
~$519 |
~$130 |
| Couple, no kids, $45K |
~$680 |
~$170 |
| Couple, 2 kids, $50K |
~$1,038 |
~$260 |
| Single parent, 1 child |
~$877 |
~$219 |
2026 Payment Dates
Quarterly Schedule
| Quarter |
Payment Date |
| Q1 |
January 5, 2026 |
| Q2 |
April 5, 2026 |
| Q3 |
July 5, 2026 |
| Q4 |
October 5, 2026 |
Note: Dates may shift to preceding business day if on weekend/holiday.
July Recalculation
| Event |
Details |
| July payment |
Based on new tax return |
| Amount may change |
Up or down |
| Income from |
Previous tax year |
Eligibility Requirements
Who Qualifies
| Requirement |
Details |
| Canadian resident |
For tax purposes |
| Age 19+ |
Or younger with spouse/child |
| Filed tax return |
Required |
| Low/moderate income |
Under threshold |
Automatic Enrollment
| If You Filed |
Then |
| Tax return |
Automatically assessed |
| No application needed |
Just file |
| Even if no income |
File to receive |
How to Apply
No Separate Application
| Step |
Action |
| 1 |
File your tax return |
| 2 |
Ensure SIN correct |
| 3 |
Set up direct deposit |
| 4 |
Wait for assessment |
First-Time Filers
| If Never Filed |
Do This |
| File return |
Even with $0 income |
| Can file past years |
Get retroactive credits |
New to Canada
| Newcomer |
Requirements |
| Form RC66 |
May be required |
| File return |
When eligible |
| Residency |
Must establish |
Direct Deposit
Benefits
| Advantage |
Details |
| Faster payment |
Same day as release |
| Secure |
No lost cheques |
| Automatic |
Every quarter |
How to Set Up
| Method |
Steps |
| My CRA Account |
Update banking info |
| By mail |
Form T1-S or letter |
| Phone |
Call CRA |
Common Issues
Payment Not Received
| Possible Reason |
Solution |
| Didn’t file return |
File ASAP |
| Address changed |
Update with CRA |
| Banking changed |
Update direct deposit |
| Income too high |
Check threshold |
Amount Changed
| Reason |
Details |
| Income changed |
From previous year |
| Family status |
Marriage, kids |
| Reassessment |
CRA review |
GST/HST Credit and Other Benefits
Combined with CCB
| Benefit |
Separate |
| GST/HST credit |
Own calculation |
| Canada Child Benefit |
Separate program |
| Both received |
If eligible |
Provincial Credits
| Province |
Additional |
| Ontario |
Trillium (includes GST) |
| BC |
Climate Action Credit |
| Saskatchewan |
Low-Income Credit |
| Quebec |
Solidarity Credit |
Note: Some provinces combine GST credit with provincial benefits.
Ontario Trillium Benefit
If You Live in Ontario
| Component |
Combined |
| GST/HST credit |
Part of Trillium |
| Ontario Sales Tax |
Additional |
| Energy/Property Tax |
Additional |
Single Payment Option
| Choice |
Details |
| Monthly |
Spread over year |
| Annual |
One lump sum (June) |
| Default |
Monthly |
Students and GST/HST Credit
Even If No Income
| Student |
Eligibility |
| File return |
Required |
| May have $0 income |
Still eligible |
| Full credit |
Up to threshold |
Seniors and GST/HST Credit
In Addition to OAS/GIS
| Senior |
GST/HST Credit |
| If low income |
Yes, qualify |
| With GIS |
Also get GST |
| File return |
Required each year |
Tax Tips
Maximize GST/HST Credit
| Strategy |
Benefit |
| RRSP contributions |
Lower net income |
| File return |
Even if no income |
| Update info |
Don’t miss payments |
For Couples
| Consideration |
Details |
| Combined income |
Determines eligibility |
| Either can receive |
Goes to one person |
| Common-law counts |
After 12 months |
Retroactive Claims
Missed Past Credits
| Situation |
Action |
| Didn’t file |
File past returns |
| Can go back |
Up to 10 years |
| CRA will assess |
Retroactive credits |