If you're among the millions of Canadians receiving government payments from the Canada Revenue Agency, there's good news headed your way to kick off 2026.
The first GST/HST Credit of the new calendar year arrives next week, bringing some welcome cash to families across Canada dealing with the rising cost of everyday essentials.
This January government benefit payment is designed to offset the goods and services tax (GST) and harmonized sales tax (HST) on items like groceries, utilities and transportation for low- and modest-income households.
The CRA recently announced it will increase the GST/HST Credit (along with several other benefits) by 2% in 2026. However, that adjustment doesn't take effect until the new benefit year starts in July, which means your January payment amount will be unchanged from last quarter.
READ ALSO: Canada is increasing a bunch of benefits soon — Here's how much more you can get in 2026
Depending on where you live, your GST/HST Credit payment for January 2026 could also include additional provincial credits. When those extras are factored in, some recipients could see their cheque climb well above $700 as an individual, and even exceed $1,000 for a family with kids.
Here's what you need to know about eligibility, how much might be coming your way this quarter, and all the GST/HST Credit payment dates for 2026.
What is the GST/HST Credit?
The GST/HST Credit is a quarterly tax-free payment issued by the Canada Revenue Agency to help lower-income individuals and families manage the costs of sales taxes on everyday purchases.
It's aimed at offsetting some of the goods and services tax (GST) or harmonized sales tax (HST) that Canadians pay when buying necessities.
Many provinces enhance the federal credit by including their own supplementary payments to offset the provincial portion of sales tax. That means your total amount can vary significantly based on where you call home.
Who is eligible for the GST/HST Credit?
You could be eligible for the GST/HST Credit if you're a Canadian resident for tax purposes and don't have tax-exempt status. Generally, you must also be at least 19 years old by the month prior to the payment.
Your eligibility and payment amount are determined by your household's total income and size. For payments issued between July 2025 and April 2026, the CRA uses the details you reported on your 2024 income tax return.
The credit starts to decrease once your adjusted family net income exceeds $45,521, and it phases out entirely when income surpasses these thresholds:
- $56,181 if you're single with no kids
- $59,481 for couples without children
- $63,161 when there's one child
- $66,841 with two children
- $70,521 for three children
- $74,201 if you have four children
How to apply for the GST/HST Credit
Most people don't need to submit a separate application for the GST/HST Credit. The Canada Revenue Agency automatically reviews your tax return each year to determine if you qualify and calculates your entitlement. That's why filing your taxes annually is essential, even if you had no taxable income.
If you're a newcomer to Canada, you'll need to complete and submit Form RC151. If you have children, you'll also need to provide documentation proving their birth. After gathering everything, you can file your application online or mail it to your nearest tax centre.
How much is the GST/HST Credit?
Your GST/HST Credit payment varies based on your household income and size. Each year, the CRA recalculates your benefit using the information from your latest tax return.
During the current benefit period, the maximum quarterly amounts are:
- $133.25 for an individual, plus
- $41.25 extra if you have a spouse or common-law partner, or if you're a single parent, and
- $46.00 for each child under 19
Based on those figures, a family with two children could collect up to $266.50 each quarter from the federal credit, totalling $1,066 across the year.
Several provinces also add their own credits that get lumped in with the federal payment. Depending on where you live and your personal circumstances, those provincial boosts can contribute as much as $575.50 for individuals each quarter.
That means certain Canadians might receive up to $708.75 in their January payment — and potentially more if they have a larger family.
How is the GST/HST Credit calculated?
The CRA calculates your GST/HST Credit based on your income level, relationship status and number of dependent children. For the current benefit year running from July 2025 to June 2026, these calculations rely on what you disclosed in your 2024 tax return.
Here's how it works:
- Base amount — Begin with $349 for yourself, another $349 if you have a spouse or common-law partner, and $184 for each child under 19. Single parents receive $349 for their first child instead of $184, treating them as equivalent to a spouse.
- Single supplement — If you're single with income above $11,337, the CRA includes 2% of your income above that threshold. This supplement reaches its maximum of $184 when your income hits $20,537.
- Add them up — All these components combine to establish your preliminary total for the year.
- Income-based reduction — When your adjusted family net income goes beyond $45,521, the CRA deducts 5% of anything earned over that amount.
The final number is your annual GST/HST Credit, which the CRA splits into four equal payments throughout the year.
Rather than doing the calculations manually, you can use the CRA's child and family benefits calculator, which also factors in any provincial credits available where you live.
Is the GST/HST Credit taxable?
No, the GST/HST Credit is completely tax-free. It's actually designed to reimburse you for a portion of the sales taxes you've already paid on purchases, so the government doesn't tax you on that money a second time.
There's no need to report it as income on your tax return, and receiving the credit won't impact your eligibility for other federal or provincial benefits.
GST/HST Credit payment dates for 2026
The first GST/HST Credit payment of 2026 is scheduled for Monday, January 5.
The Canada Revenue Agency typically issues this benefit on the fifth day of each quarter. However, when the 5th falls on a holiday or weekend, deposits arrive on the previous business day.
Looking ahead, here are the other GST/HST Credit payment dates for 2026:
- Thursday, April 2
- Friday, July 3
- Monday, October 5
READ NEXT: 8 government benefit payments you can get from the CRA & Service Canada in January 2026
AI tools may have been used to support the creation or distribution of this content; however, it has been carefully edited and fact-checked by a member of Narcity's Editorial team. For more information on our use of AI, please visit our Editorial Standards page.
