Here's a quick summary to get you started. - What it is: A tax-free quarterly payment (GST/HST credit) to help low- and modest-income Canadians offset sales taxes. - Who qualifies: Canadian residents for tax purposes who are at least 19 years old (or meet specific under‑19 conditions), file a tax return and meet family income rules. - 2026 top figures: Up to CAD $533 (single), CAD $698 (couple), CAD $183 per child under 19. A one-time top‑up equal to 50% of the 2025–26 annual value was paid by June 2026; a rebranded Canada Groceries and Essentials Benefit starts July 2026 with a 25% boost for five years. - Apply: File your tax return for the year, or submit the CRA application form if you’re new to Canada. No application fee. - Where to manage: CRA My Account and Canada.ca GST/HST credit pages (see links below).

Overview: what the GST/HST credit is

The GST/HST credit is a tax‑free, quarterly payment from the Canada Revenue Agency (CRA) that helps low- and modest-income families and individuals with the goods and services tax / harmonized sales tax paid. It’s paid every three months and is based on your adjusted family net income from your tax return.

Key 2026 figures and changes

For the 2025–26 benefit year — with payments distributed in 2026 — the maximum amounts were increased by indexation and a one‑time top‑up:

  • Maximum annual payment for a single individual: CAD $533.
  • Maximum annual payment for a married or common‑law couple: CAD $698.
  • Amount per child under 19: CAD $183 annually.
  • One‑time top‑up: a 50% increase in the 2025–26 annual value, paid by June 2026.
  • Policy change: Starting July 2026 the benefit is rebranded as the Canada Groceries and Essentials Benefit and will receive a 25% increase for five years, funded to deliver CAD $8.6 billion in additional support over 2026–27 to 2030–31 to about 500,000 new individuals and families.

The CRA issues payments quarterly — typically in January, April, July and October. For example, one of the 2026 payments was made on April 2, 2026.

Prerequisites — who qualifies

You need to meet all these requirements to qualify:

Mastheads
  1. Be a resident of Canada for tax purposes at specific times: in the month before a CRA payment is made and at the start of the month when a payment is issued. Residency means you normally live in Canada and have established significant residential ties (a home, spouse or dependants in Canada).
  2. Be at least 19 years old on July 1 of the benefit year — or be under 19 and have (or have had) a spouse/common‑law partner, or be (or have been) a parent who lives (or lived) with the child.
  3. File an income tax and benefit return for the relevant year so the CRA can calculate entitlement — even if you had no income.
  4. Have an adjusted family net income that results in entitlement — the payment amount falls as income rises.

If you get the Canada Child Benefit (CCB), the CRA automatically counts your children when figuring out your GST/HST credit.

Here’s how you can get the GST/HST credit step by step.

  1. File your tax return every year. That’s the main route. The CRA uses your filed return to determine eligibility and payment amounts. File even if you earned no income or live on social assistance.
  2. New to Canada or didn’t file? If you’re new to Canada, or you didn’t file a return for the year and need the credit now, complete the CRA application form RC151 (GST/HST credit application) and send it to the CRA. The form and mailing instructions are on canada.ca.
  3. Set up CRA My Account. Register at https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html to view entitlement, payment dates and to update banking and contact details online.
  4. Sign up for direct deposit. Direct deposit speeds up payments — you can enrol through CRA My Account or by mail. See https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/direct-deposit.html.
  5. Keep your personal info current. Tell the CRA about changes in marital status, address, number of children or residency right away. These details change the amount and eligibility.
  6. Watch payment dates. The CRA pays quarterly; exact dates are posted on the GST/HST credit page (https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gsthst-credit.html). The CRA also issues one‑time top‑ups when announced by the government.
  7. Contact CRA if there’s a problem. If a payment is missing or the amount seems wrong, contact the CRA so they can review your file — have your Social Insurance Number and tax return handy.

Costs and fees

You don’t have to pay any application fees for the GST/HST credit. Filing your tax return is free if you use community tax clinics or some certified software offers free filing for eligible low‑income filers. Using a paid tax preparer or commercial software may incur fees — those are optional.

How the amount is calculated (in plain terms)

What really counts is your adjusted family net income and how big your family is. The credit is highest for low incomes and reduces as income rises. If you have children and receive the CCB, the CRA factors those children into the calculation, so your GST/HST credit could be higher than for a childless household with the same income.

Alternatives and related benefits

If you earn less, you could also be eligible for:

  • Canada Child Benefit (CCB) — monthly payments for families with children under 18.
  • Provincial and territorial credits — several provinces have sales tax or energy/property tax relief programs, like the Ontario Trillium Benefit. Check your provincial government site for details.
  • Social assistance and housing supports — municipal and provincial programs vary by province.

Tips to speed up payments and avoid problems

  • File by the deadline. Early filing helps ensure quicker enrolment for the next payment cycle.
  • Use direct deposit. It’s faster and more secure than cheques.
  • Keep your CRA My Account active. It shows your next payment date and amount breakdowns.
  • Report life changes fast — marital status, dependants, or a move. Delays can cost you months of payments.
  • If you don’t get the credit and think you qualify, double‑check that you filed a tax return for the relevant year. The CRA can’t calculate the credit without it.

Common mistakes to avoid

  • Assuming no tax return = no need to file. File anyway — the CRA uses your return to approve the credit even if you had zero income.
  • Missing to add a new child or update custody changes. That can lower or stop payments until you correct it.
  • Not updating marital status. Your payment amount depends on family net income; a change in spouse status affects entitlement.
  • Relying on paper cheques when address isn’t current. Mail delays or returned cheques can cause missed or late payments.
  • Paying someone to apply — there’s no charge to apply. If a service wants a fee to register you, check free options first.

Where to find official information and forms

Official CRA pages and forms: the main GST/HST credit page is at https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gsthst-credit.html. To set up or manage online, use CRA My Account: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html. Direct deposit details are at https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/direct-deposit.html. If you need the application form for newcomers or people who didn’t file, look for form RC151 on canada.ca (search "RC151").

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For 2026 the GST/HST credit remains a core, tax‑free quarterly support for eligible low‑ and modest‑income Canadians — file your return, keep CRA records current and sign up for direct deposit to get the full benefit on schedule.

This article was created with AI assistance.