The first GST/HST credit payment of 2026 is arriving on Monday, January 5, bringing welcome relief for millions of Canadians just after the holidays. Whether you’re receiving it by direct deposit or waiting for a cheque by mail, this tax-free payment can offer a bit of breathing room to start the year.
This guide covers who qualifies, how much you could get, how the CRA calculates your payment, and key dates you’ll want to remember throughout the year.
Overview
The GST/HST credit is a quarterly, tax-free benefit provided by the Canada Revenue Agency (CRA). Its purpose is to help low- and modest-income individuals and families offset the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay on everyday purchases.
You don’t need to apply for it separately if you file your taxes each year. CRA automatically assesses eligibility based on your adjusted family net income and family situation.
How January’s Payment Is Calculated
While January might feel like the start of a new benefit year, the GST credit actually runs on a July-to-June cycle. So, the January 2026 and April 2026 payments are still based on your 2024 tax return.
Here’s how it works:
| Payment Month | Based on Tax Year |
|---|---|
| January 2026 | 2024 |
| April 2026 | 2024 |
| July 2026 | 2025 |
| October 2026 | 2025 |
If your income or family status has changed, make sure your CRA records are up to date. Not filing on time or having outdated information can delay or reduce your payment.
Who Is Eligible
To receive the GST/HST credit, you must meet all of these:
- Be a resident of Canada for tax purposes
- Be at least 19 years old, or under 19 and either:
- Have or had a spouse/common-law partner
- Be a parent living with your child
- File your tax return, even if you had no income
- Your adjusted family net income must be below CRA’s set thresholds
Newcomers to Canada must apply in their first year using forms like RC151 (if no children) or RC66 (if they have children). After that, eligibility is usually assessed through annual tax returns.
How Much You Could Receive
For the July 2025 to June 2026 benefit year, which includes January’s payment, here are the maximum annual GST credit amounts:
| Household Type | Maximum Annual Amount |
|---|---|
| Single individual | $533 |
| Couple/common-law partners | $698 |
| Per eligible child (under 19) | $184 |
These amounts are divided into four quarterly payments, so expect roughly a quarter of your annual entitlement each time—unless you fall under CRA’s under-$50 lump sum rule.
Income Thresholds
Your GST credit is income-tested, meaning it gradually reduces as your income increases. Here’s where the credit phases out based on the 2024 tax year (used for January and April 2026 payments):
Single or Single-Parent Households
| Household Type | No Payment If Income Exceeds |
|---|---|
| Single, no children | $56,181 |
| Single parent + 1 child | $63,161 |
| + 2 children | $66,841 |
| + 3 children | $70,521 |
| + 4 children | $74,201 |
Married/Common-Law Households
| Household Type | No Payment If Income Exceeds |
|---|---|
| No children | $59,481 |
| With 1 child | $63,161 |
| With 2 children | $66,841 |
| With 3 children | $70,521 |
| With 4 children | $74,201 |
Note that many households still receive partial amounts below these levels, depending on income and number of children.
GST Increase Coming in July 2026
Every July, CRA adjusts GST payments based on inflation. For the upcoming July 2026 to June 2027 benefit year, the credit will increase by 2%.
Projected new maximums:
| Household Type | July 2026 New Max |
|---|---|
| Single individual | About $543 |
| Couple/common-law | About $712 |
| Per eligible child | About $188 |
This means your July 3, 2026 payment will likely reflect a higher amount than what you receive in January or April.
2026 GST Payment Dates
Mark your calendar with these confirmed dates from CRA:
| Payment Date | Notes |
|---|---|
| January 5, 2026 | Based on 2024 tax return |
| April 2, 2026 | Based on 2024 tax return |
| July 3, 2026 | Based on 2025 return + 2% increase |
| October 5, 2026 | Based on 2025 tax return |
| January 5, 2027 | Future cycle |
If your quarterly payment is under $50, CRA will combine all into one annual July deposit instead of paying quarterly.
What If You Don’t Receive It?
If your GST payment hasn’t arrived by January 5, here’s what to check first:
- Sign in to CRA My Account to check your benefit status
- Verify your banking info and address are correct
- Check for payment delays, like tax return issues or reassessments
- Be aware of CRA’s lump sum rule if your total benefit is small
CRA recommends waiting 10 business days before calling about a missing payment.
Scam Alert
As CRA payments go out, scam attempts increase. Watch out for:
- Messages asking you to “verify banking details”
- Fake CRA emails or texts with links
- Calls pretending to be CRA officers asking for payment
If you’re ever unsure, don’t respond to the message—log into CRA My Account or call CRA directly using numbers on the official website.
FAQs
When is the next GST payment in Canada?
The next payment is scheduled for January 5, 2026.
Do I need to apply for GST credit yearly?
No, CRA reviews eligibility automatically each year.
What income stops GST payments?
Over $56,181 for singles; more for families.
Will GST payments increase in 2026?
Yes, a 2% increase applies starting July 3, 2026.
How is GST paid if it’s under $50?
CRA pays it as a lump sum in July.
