GST/HST Credit Payment Dates 2026
| Payment | Date | Notes |
|---|---|---|
| Q1 2026 | January 5, 2026 | Sunday - paid January 3 |
| Q2 2026 | April 5, 2026 | Sunday - paid April 3 |
| Q3 2026 | July 5, 2026 | Sunday - paid July 3 |
| Q4 2026 | October 5, 2026 | Monday - paid October 5 |
Payment method: Direct deposit (2-3 business days earlier) or cheque by mail.
GST/HST Credit Amounts (2025-2026 Benefit Year)
| Family Situation | Annual Amount | Per Quarter |
|---|---|---|
| Single | $519 | $129.75 |
| Married/Common-law | $680 | $170.00 |
| Per child under 19 | $179 | $44.75 |
| Single parent supplement | $179 | $44.75 |
Example Payments
| Household | Annual Credit | Quarterly Payment |
|---|---|---|
| Single, no children | $519 | $129.75 |
| Couple, no children | $680 | $170.00 |
| Single parent, 1 child | $877 | $219.25 |
| Couple, 2 children | $1,038 | $259.50 |
| Single parent, 3 children | $1,235 | $308.75 |
Income Thresholds
The GST/HST credit phases out as income increases:
| Family Situation | Full Credit Until | Credit Ends At |
|---|---|---|
| Single, no children | $44,324 | $54,704 |
| Single parent, 1 child | $44,324 | $62,594 |
| Couple, no children | $44,324 | $57,914 |
| Couple, 2 children | $44,324 | $68,604 |
Phase-out rate: 5% of family net income above $44,324
Calculation Example
A single person earning $50,000:
- Base credit: $519
- Income over threshold: $50,000 - $44,324 = $5,676
- Reduction: $5,676 × 5% = $284
- Annual credit: $235 ($58.75/quarter)
Eligibility Requirements
You Qualify If:
| Requirement | Details |
|---|---|
| Age | 19 or older (or have spouse/child) |
| Residency | Canadian resident for tax purposes |
| Tax filing | Filed previous year’s return |
| Income | Below phase-out threshold |
You Don’t Need to Apply
The GST/HST credit is automatic — just file your tax return. CRA calculates and sends it.
Special Situations
| Situation | What to Do |
|---|---|
| Turned 19 this year | File return, receive credit next quarter |
| New to Canada | File return for year you became resident |
| Married/common-law | Higher-income spouse claims children |
| Separated | Update CRA with RC65 form |
| Child turns 19 | They file own return, get own credit |
How to Get Direct Deposit
Receive payments faster with direct deposit:
- Log into CRA My Account
- Go to “Direct deposit”
- Enter banking information
- Takes effect within 2 business cycles
Or call CRA at 1-800-959-8281 with banking details ready.
What If Payment Is Missing?
| Issue | Solution |
|---|---|
| Didn’t file return | File previous year’s return |
| Wrong address | Update through My Account |
| Income too high | Check calculation with CRA |
| Didn’t receive | Wait 10 business days, then contact CRA |
| Received less | Income may have increased |
Combined Provincial Credits
Some provinces add credits paid with GST/HST:
| Province | Additional Credit | Paid With GST/HST |
|---|---|---|
| Ontario | Ontario Trillium Benefit | Yes (monthly option) |
| Alberta | Climate Action Incentive | Yes (quarterly) |
| BC | BC Climate Action Tax Credit | Yes |
| Saskatchewan | No additional | — |
| Manitoba | No additional | — |
GST/HST Credit vs Other Benefits
| Benefit | Payment Frequency | Based On |
|---|---|---|
| GST/HST Credit | Quarterly | Previous year income |
| CCB | Monthly | Previous year income |
| OTB | Monthly or annually | Previous year income |
| Climate Action Incentive | Quarterly | Household size |
2026-2027 Benefit Year (Starting July 2026)
New amounts announced in budget (estimates):
| Family Situation | Estimated Annual | Change |
|---|---|---|
| Single | $535 | +$16 |
| Married/Common-law | $700 | +$20 |
| Per child | $185 | +$6 |
Amounts adjusted for inflation annually.
Historical GST/HST Credit Amounts
| Benefit Year | Single | Couple | Per Child |
|---|---|---|---|
| 2023-2024 | $496 | $650 | $171 |
| 2024-2025 | $508 | $666 | $175 |
| 2025-2026 | $519 | $680 | $179 |
| 2026-2027 | ~$535 | ~$700 | ~$185 |