The GST/HST credit is a tax-free quarterly payment from the Government of Canada that helps low-to-moderate-income individuals and families offset the goods and services tax (GST) and harmonised sales tax (HST) they pay. For the July 2025 to June 2026 benefit year, single individuals receive up to $519 and couples up to $680, plus $179 per child under 19. You do not need to apply — the CRA calculates the credit automatically when you file your T1 return.
Quick answer: The GST/HST credit is paid four times a year (January, April, July, October). If your 2024 net income is under approximately $54,000 (single), you likely qualify for at least a partial credit. File your tax return every year — even if you have zero income — to remain eligible.
GST/HST Credit Amounts 2025–2026
The table below shows approximate annual amounts for the July 2025 to June 2026 benefit year (based on 2024 income):
| Recipient | Annual Credit Amount |
|---|---|
| Single adult (base) | Up to $349 |
| Single adult supplement (no spouse/dependant) | Up to $184 |
| Single adult total | Up to $533 |
| Married/common-law partner (base × 2) | Up to $698 |
| Each child under 19 | Up to $184 |
| Couple with 2 children | Up to $1,066 |
Amounts are indexed to inflation and confirmed by CRA each July. Exact figures may differ slightly from above.
Each quarterly payment is approximately one-quarter of the annual credit. A single adult receiving the maximum $533 annually would receive about $133.25 per quarter.
GST/HST Credit Payment Dates 2026
| Payment | Approximate Date |
|---|---|
| Q3 2025/26 | January 3, 2026 |
| Q4 2025/26 | April 4, 2026 |
| Q1 2026/27 (new benefit year) | July 4, 2026 |
| Q2 2026/27 | October 3, 2026 |
If the credit amount is under $50 per quarter, the CRA combines it into a single lump-sum payment in July.
How the GST/HST Credit is Calculated
The credit has two components:
- Base credit: One amount per adult (you) + one for a spouse/common-law partner (if applicable)
- Child supplement: One amount per child under 19 registered as your dependant
The combined credit phases out at 5% of your adjusted family net income above a threshold. For the 2024-25 benefit year (based on 2022 income), the threshold was $39,826. Once income exceeds this, the credit reduces by $0.05 for every $1 of excess income.
Worked example: Daniel is single with no children. His 2024 net income is $42,000.
- Maximum credit for single adult: $533
- Income above threshold (~$40,000 estimate): $42,000 − $40,000 = $2,000
- Reduction: $2,000 × 5% = $100
- Daniel’s annual credit: $533 − $100 = $433 (about $108.25 per quarter)
Who Is Eligible for the GST/HST Credit?
To receive the GST/HST credit, you must:
- Be a Canadian resident for tax purposes
- Be 19 years or older — OR be married/have a common-law partner — OR be a parent who lives with your child
- File a T1 income tax and benefit return each year, even if you have no income
- Have income below the phaseout threshold (approximately $54,000 for single, higher for families)
Who Is NOT Eligible
- Non-residents of Canada
- Individuals who were incarcerated for 90+ consecutive days in the benefit year
- Children themselves (credit is paid to the parent or caregiver)
Registering for the First Time
Canadian residents who file T1 returns: No application needed. The CRA automatically determines eligibility.
Newcomers to Canada: If you have not yet filed a Canadian tax return, apply using Form RC151 (GST/HST Credit and Canada Child Benefit Application for Individuals Who Become Residents of Canada). Send it to your tax centre.
Turning 19: The year you turn 19, you become eligible for the credit as of the quarter after your 19th birthday. You must have filed a T1 return for the prior year (when you were 18).
GST/HST Credit and Other Benefits
The GST/HST credit is often delivered on the same payment as the Canada Child Benefit (CCB) if you have children. Both are calculated on the same T1 return and administered by the CRA.
You can receive the GST/HST credit alongside:
- Canada Workers Benefit (CWB) — for low-income workers
- Canada Child Benefit (CCB) — for families with children under 18
- OAS and GIS — for seniors
- Provincial/territorial credits (e.g., Ontario Trillium Benefit)
What If My Payment Is Wrong or Late?
If you believe your payment amount is incorrect:
- Log in to CRA My Account and review your benefit payment information
- Check whether you have outstanding tax returns not yet filed
- Contact the CRA benefit enquiries line
If a payment is late by more than 5 business days after the expected date, contact the CRA. Note that banking delays and holidays can shift payment dates slightly.
Impact of Income Changes on the GST/HST Credit
The credit is based on your prior year’s tax return — so a big income increase in 2025 will reduce your July 2026 to June 2027 credit. Conversely, if your income dropped significantly in 2024, file your return as early as possible to start receiving or increasing your credit from July 2025.
RRSP contributions reduce your net income, which can increase both the GST/HST credit and the Canada Workers Benefit you receive. See our RRSP Contribution Limits guide for strategies to optimise your refundable credits.
Related Canadian Benefits and Tax Resources
- Canada Workers Benefit 2026 — refundable credit for working Canadians
- OAS Clawback Guide — managing income to reduce benefit clawbacks
- RRSP Contribution Limits 2026 — RRSP strategy to increase refundable credits
- Canadian Government Benefits Guide — full benefits overview
- CA Personal Finance Hub — budgeting, income, and financial planning in Canada
The GST/HST credit is one of the simplest benefits available to Canadians — you just need to file your tax return every year to keep receiving it. Even in years with very low income (including zero income), filing a return ensures you receive the credit and keeps you in the system for other income-tested benefits.
The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy