The GST/HST credit is Canada’s quarterly tax-free benefit for low and modest-income Canadians. The amounts are modest but guaranteed tax-free — and you are leaving money on the table if you do not file a tax return each year.
Maximum GST/HST Credit Amounts (July 2025 – June 2026)
The July 2025 – June 2026 benefit year is based on your 2024 tax return.
| Family Situation | Annual Maximum | Per Quarter |
|---|---|---|
| Single person | $533 | $133.25 |
| Married or common-law couple | $701 | $175.25 |
| Per child under 19 | +$179 | +$44.75 |
Examples by Family Size
| Family Composition | Annual Maximum | Quarterly |
|---|---|---|
| Single, no children | $533 | $133.25 |
| Couple, no children | $701 | $175.25 |
| Single parent, 1 child | $712 | $178.00 |
| Couple, 1 child | $880 | $220.00 |
| Couple, 2 children | $1,059 | $264.75 |
| Couple, 3 children | $1,238 | $309.50 |
Income Thresholds and Phase-Out
When Is the Maximum Paid?
The maximum GST credit is paid to families with adjusted family net income below the “phase-in” threshold:
| Family Situation | Income Below Which Maximum Is Paid |
|---|---|
| Single, no children | ~$10,500 |
| Single with 2 children | ~$17,500 |
| Couple, no children | ~$10,500 |
| Couple with 2 children | ~$17,500 |
At very low incomes, the credit phases in gradually. At the “fully phased-in” point, recipients receive the full maximum listed above.
When Does the GST Credit Start to Reduce?
The credit begins reducing once income passes the phase-out threshold:
| Family Situation | Phase-Out Starts At | Approximate Credit-to-Zero Income |
|---|---|---|
| Single, no children | ~$44,000 | ~$54,000 |
| Single, 1 child | ~$48,000 | ~$58,000 |
| Couple, no children | ~$47,000 | ~$61,000 |
| Couple, 2 children | ~$56,000 | ~$78,000 |
These thresholds change annually with indexation.
Phase-Out Rate
The credit is reduced by 5% of family net income above the threshold.
Example: Single person, income of $50,000 Phase-out threshold: ~$44,000 Income above threshold: $6,000 Reduction: 5% × $6,000 = $300 Remaining credit: $533 − $300 = $233/year ($58.25/quarter)
GST/HST Credit Payment Dates 2026
| Quarter | Payment Date |
|---|---|
| Q3 2025 (July 2025) | July 4, 2025 |
| Q4 2025 (October 2025) | October 3, 2025 |
| Q1 2026 (January 2026) | January 3, 2026 |
| Q2 2026 (April 2026) | April 4, 2026 |
| Q3 2026 (July 2026) | July 4, 2026 |
| Q4 2026 (October 2026) | October 3, 2026 |
GST Credit and Common Life Changes
| Life Change | Impact |
|---|---|
| Got married / became common-law | Notify CRA — family income now combined |
| Separated or divorced | Notify CRA — reverts to single-person calculation |
| New child born | Credit increases by $179/year per child |
| Child turns 19 | Their component is removed |
| Income rises significantly | Credit may be reduced or eliminated at next July update |
| Income drops significantly | Credit increases at next July update (not immediately) |
Why Some Eligible Canadians Miss the GST Credit
| Reason | What to Do |
|---|---|
| Did not file taxes | File your return — even with zero income |
| New Canadian | File your first return to establish eligibility |
| Under 19, single | Not eligible unless you have a partner or child |
| Moved and did not update CRA | Update address in CRA My Account |
| Separated but CRA still shows married | Notify CRA of marital status change |