The Canada Revenue Agency (CRA) has confirmed updated 2026 GST/HST credit amounts, increasing annual payments for eligible low- and modest-income Canadians. The changes reflect inflation adjustments and cost-of-living pressures, with higher support for single adults, seniors and families with children.
The revised structure will apply automatically based on 2025 tax returns, meaning eligible Canadians do not need to submit a separate application. Payments will continue to be issued quarterly in January, April, July and October.
For households relying on this tax-free credit to help cover essentials such as groceries, utilities and transportation, understanding the new amounts and schedule is key for 2026 budgeting.
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What Is the GST/HST Credit?
The GST/HST Credit is a tax-free quarterly payment designed to offset the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) paid by low- and moderate-income Canadians.
The credit is calculated automatically using information from your annual tax return.
Updated 2026 GST/HST Credit Amounts
For the 2026 payment year, the annual maximum credit amounts are:
| Category | 2026 Annual Maximum |
|---|---|
| Single Adult | $467 |
| Single Senior (65+) | $574 |
| Family with 1 Child | $626 |
| Family with 2+ Children | $752 |
These totals are divided into four equal quarterly payments.
For example:
- A single adult receiving $467 annually would receive approximately $116.75 per quarter.
- A family with two or more children receiving $752 annually would receive roughly $188 per quarter.
Actual payments may vary based on household income.
Who Is Eligible for the 2026 GST/HST Credit?
Eligibility depends on:
- Canadian residency for tax purposes
- Filing a 2025 tax return
- Meeting income thresholds
- Age (must be 19 or older, unless living with a spouse or child)
Additional factors include:
- Marital status
- Number of dependent children
- Adjusted family net income
Families with children receive additional amounts beyond the base credit.
Income Thresholds and Targeting
The GST/HST credit is income-tested.
- Lower-income households receive the maximum payment.
- As income rises above set thresholds, the credit is gradually reduced.
- There is no sudden cutoff; reductions occur incrementally.
This structure ensures that support is targeted to households most affected by rising costs.
2026 Quarterly Payment Schedule
GST/HST credit payments are issued four times per year:
- January 2026
- April 2026
- July 2026
- October 2026
Funds are delivered by:
- Direct deposit (recommended)
- Mailed cheque
Enrolling in direct deposit through CRA My Account ensures faster and more secure payment delivery.
Why Payments Are Increasing in 2026
The updated amounts reflect:
- Inflation adjustments
- Rising household expenses
- Federal indexation policies
Indexation helps preserve purchasing power and ensures benefits keep pace with economic conditions.
How Payments Are Calculated
The CRA uses your 2025 tax return to determine:
- Adjusted family net income
- Marital status
- Number of children
No application is required. Filing your tax return on time is essential to receive the credit.
Why Filing Taxes Is Important
Common reasons for delayed or missed GST/HST payments include:
- Failure to file tax returns
- Outdated marital status information
- Incorrect banking details
- Address changes not reported
Even individuals with no income should file a return to remain eligible.
Frequently Asked Questions
What is the GST/HST credit?
It is a tax-free quarterly payment designed to offset sales taxes for low- and moderate-income Canadians.
Do I need to apply?
No. Filing your tax return automatically determines eligibility.
How often are payments issued?
Quarterly — January, April, July and October.
Who qualifies for the increase?
Eligible Canadian residents who meet income and residency criteria based on their tax return.
Are children included?
Yes. Families receive additional amounts for eligible children.
Is the payment taxable?
No. The GST/HST credit is completely tax-free.
What happens if I miss filing taxes?
You may not receive payments until your return is assessed.