GST Payment Dates 2026: Your Guide to CRA Credit Schedules

Understanding the GST Payment Dates 2026 is crucial for many Canadians who rely on the Goods and Services Tax / Harmonized Sales Tax (GST/HST) credit. This quarterly payment helps individuals and families with low to modest incomes offset the taxes they pay. Starting July 2026, the program transitions to the new Canada Groceries and Essentials Benefit (CGEB) with a 25% increase in payment amounts.

The 2026 GST/HST credit payment dates are January 5, April 2, July 3, and October 5, 2026. Starting July 3, 2026, payments are issued under the new Canada Groceries and Essentials Benefit (CGEB) with a 25% increase in amounts. An additional one-time top-up payment was issued starting June 5, 2026.

This article provides a comprehensive overview of the 2026 payment dates, the transition to the new CGEB program, eligibility criteria, updated payment amounts, and related information.

Understanding the GST/HST Credit and Its Replacement

The GST/HST credit is a tax-free quarterly payment from the Government of Canada designed to help individuals and families with low and modest incomes offset the GST or HST that they pay.

Introduced alongside the Goods and Services Tax (GST) in 1991, this credit aims to make the tax system fairer by reducing the tax burden on those with limited financial means.

It is calculated based on your adjusted family net income and the number of children under 19 in your care.

Important 2026 update: Starting July 2026, the GST/HST credit is being replaced by the Canada Groceries and Essentials Benefit (CGEB). Eligibility rules, payment structure, and the automatic assessment process remain exactly the same — only the name and the payment amount change. The CGEB increases quarterly payments by 25%, locked in for five years (2026–2031).

Ensuring you receive this benefit involves filing your income tax return annually, even if you have no income to report. If you've already filed using the GST/HST NETFILE service, there's no need to apply separately. Your eligibility will be automatically assessed based on your net income.

GST Payment Dates 2026

The Canada Revenue Agency (CRA) issues GST/HST credit (and now CGEB) payments quarterly. Here are all the confirmed GST/CGEB Payment Dates 2026:

Based on your 2024 tax return (GST/HST credit):

• January 5, 2026
• April 2, 2026

One-time transition top-up payment:

• June 5, 2026 — One-time top-up equal to 50% of your annual GST/HST credit for the July 2026–June 2026 period (issued as part of the transition to CGEB)

Based on your 2026 tax return (now issued under the new CGEB name, with 25% higher amounts):

• July 3, 2026 — First CGEB payment
• October 5, 2026 — Second CGEB payment

The CRA targets the 5th of January, April, July, and October for quarterly payments. When the 5th falls on a weekend or holiday, the payment is issued on the last business day before the fifth — which is why April paid on the 2nd and July pays on the 3rd in 2026.

Next GST/CGEB Payment Date 2026

As of late June 2026, the next payment date is July 3, 2026 — the first disbursement under the Canada Groceries and Essentials Benefit (CGEB). This payment will be 25% higher than your previous quarterly GST/HST credit amount and is calculated from your 2026 tax return.

GST Rebate Dates 2026

The terms "GST rebate" and "GST credit" are often used interchangeably. The complete 2026 payment schedule includes five disbursements: January 5, April 2, June 5 (one-time top-up), July 3, and October 5, 2026. The July 3 and October 5 payments are issued under the new CGEB program name.

GST Cheque Dates 2026

If you receive payments via cheque instead of direct deposit, expect it to arrive slightly later. While the official payment issue dates are Jan 5, Apr 2, Jun 5, Jul 3, and Oct 5, mail delivery can take up to 10 business days. If you haven't received your cheque after 10 working days, contact the CRA. Setting up direct deposit through the CRA My Account portal ensures faster access to your funds.

One-Time GST Top-Up Payment — June 5, 2026

As part of the transition to the CGEB, the CRA issued a one-time GST/HST credit top-up payment starting June 5, 2026. This payment equals 50% of your total annual GST/HST credit for the July 2026–June 2026 benefit period and reached more than 12 million eligible Canadians.

To receive the top-up, you must have been entitled to the GST/HST credit payment in January 2026 and have filed your 2024 tax return. The amount is based on your family situation as of January 2026 and is generally equivalent to twice your January 2026 payment.

Example top-up amounts:

• Single senior ($25,000 net income): Up to $267 top-up
• Couple with two children ($40,000 net income): Up to $533 top-up

Note: This payment may have appeared on your bank statement labeled as a "GST/HST credit payment" while financial institutions updated their systems.

Canada Groceries and Essentials Benefit (CGEB) — Replaces GST Credit July 2026

Starting July 3, 2026, the Canada Groceries and Essentials Benefit (CGEB) officially replaces the GST/HST credit. Announced by Prime Minister Mark Carney on January 26, 2026, the CGEB maintains the same eligibility framework and quarterly payment structure as the GST/HST credit, but with a 25% increase in benefit amounts locked in for five years (2026–2031).

No separate application is required. If you received the GST/HST credit, you will automatically be assessed for the CGEB when you file your taxes.

GST/CGEB Payment Amounts 2026

Payment amounts depend on your adjusted family net income (AFNI) and the number of eligible children under 19. There are two distinct periods in 2026:

January–June 2026 (GST/HST Credit — based on 2024 tax return)

July 2026–June 2027 (CGEB — based on 2026 tax return, 25% increase)

Note: These amounts are reduced gradually as your adjusted family net income increases. A single person could receive up to $950 in total for 2026 (including the June top-up), while a family of four could receive up to $1,890.

Net Income Year Dependency

The GST/HST credit payments you received between January and June 2026 were calculated using your 2024 adjusted family net income. Payments from July 2026 to June 2027 (under the CGEB) are based on your 2026 adjusted family net income. Filing your taxes on time each year is essential to receive the correct amount without delay.

GST/HST Credit Eligibility Criteria

The eligibility criteria for the GST/HST credit and the new CGEB are identical. To qualify, you generally must:

• Be a resident of Canada for income tax purposes at the beginning of the month the payment is issued.
• Be at least 19 years old.
• If you are under 19, meet at least one of these conditions:
  • Have (or had) a spouse or common-law partner.
  • Be (or were) a parent and live (or lived) with your child.
• Have an adjusted family net income below the phase-out threshold. For the July 2026–June 2027 period (based on 2026 income), the phase-out threshold is approximately $45,521.

Ineligibility for GST/HST Credit / CGEB

You are generally not eligible if:

• Your adjusted family net income exceeds the phase-out threshold.
• You are not considered a resident of Canada for tax purposes.
• You are incarcerated for a period of 90 consecutive days or more.
• You are a non-resident diplomat or government representative (or their family member/employee).

How to Apply for the GST Credit / CGEB

For most Canadian residents, there's no need to apply separately. You are automatically considered when you file your annual income tax return, even if you have no income.

However, newcomers to Canada need to take specific steps:

• If you do not have children: Fill out Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada.
• If you have children: Apply for the Canada Child Benefit (CCB) by completing Form RC66, Canada Child Benefits Application, and include Form RC66SCH, Status in Canada and Income Information.

GST/HST Credit Calculation

The CRA calculates your benefit based on:

• Your adjusted family net income (AFNI) from your previous year's tax return.
• Your marital status.
• The number of eligible children under 19 registered under your care.

The calculation involves starting with the maximum base benefit for your situation, adding the credit amount for each eligible child, and then reducing the total based on your AFNI. Every dollar above the threshold reduces your credit by 5 cents until it phases out completely. You can estimate your benefit using the CRA's Child and family benefits calculator.

GST/HST Credit Recalculation

The CRA may recalculate your benefit amount if your situation changes. Common reasons include:

• Changes in your marital status (getting married, divorced, separated, common-law).
• Changes in the number of eligible children in your care (birth, adoption, child turns 19, custody changes).
• A significant change in your adjusted family net income.
• The death of a recipient.

Inform the CRA promptly of any changes through CRA My Account, by phone, or by mail.

GST/HST Credit Overpayment

If the CRA determines you received more than you were entitled to, this results in an overpayment. This can happen due to unreported changes in income, marital status, or number of children. The CRA will notify you and typically recover the amount by reducing future payments or other tax refunds.

Other Benefit Payment Dates 2026

Besides the GST/HST credit and CGEB, the CRA administers several other benefits:

Canada Child Benefit (CCB)

Generally paid monthly around the 20th day. For 2026, expected dates include Jan 20, Feb 20, Mar 20, Apr 20, May 20, Jun 19, Jul 20, Aug 20, Sep 18, Oct 20, Nov 20, Dec 18.

Canada Groceries and Essentials Benefit / GST/HST Credit

Paid quarterly. The complete 2026 schedule: January 5, April 2, June 5 (one-time top-up), July 3, October 5. Payments from July onward are issued under the CGEB name with 25% higher amounts.

Ontario Trillium Benefit (OTB)

Includes the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario sales tax credit. Generally paid monthly around the 10th day. For 2026: Jan 10, Feb 10, Mar 10, Apr 10, May 8, Jun 10, Jul 10, Aug 10, Sep 10, Oct 9, Nov 10, Dec 10.

Canada Carbon Rebate (CCR)

Formerly known as the Climate Action Incentive Payment. Paid quarterly. Expected 2026 dates: Jan 15, Apr 15, Jul 15, Oct 15.

Alberta Child and Family Benefit (ACFB)

Paid quarterly in August, November, February, and May. Check the Government of Alberta website for precise 2026 dates.

Advanced Canada Workers Benefit (ACWB)

Paid quarterly. Expected 2026 dates: Jan 10, Jul 11, Oct 9. The remaining amount is claimed on the tax return.

GST Payment Dates 2026: Ontario, Alberta

The GST/HST credit and CGEB payment dates are federal and therefore the same across all provinces and territories, including Ontario and Alberta. The 2026 dates remain January 5, April 2, June 5 (top-up), July 3, and October 5. What differs by province is the sales tax system (GST vs. HST) and other provincial credits.

Province List for GST/HST Credit and CGEB Payments

The federal benefit applies to residents of all Canadian provinces and territories:

• Alberta (GST applies)
• British Columbia (GST applies)
• Manitoba (GST applies)
• New Brunswick (HST applies)
• Newfoundland and Labrador (HST applies)
• Northwest Territories (GST applies)
• Nova Scotia (HST applies)
• Nunavut (GST applies)
• Ontario (HST applies)
• Prince Edward Island (HST applies)
• Quebec (GST applies, QST managed provincially)
• Saskatchewan (GST applies)
• Yukon (GST applies)

GST/HST Penalties and Interest

The penalties and interest below apply to businesses required to collect and remit GST/HST, not individuals receiving the credit or CGEB.

GST/HST Late Payment Interest

If a business fails to remit GST/HST by the due date, the CRA charges interest on the outstanding amount, compounded daily at the prescribed interest rate. An additional 1% per month late-payment penalty may also apply.

GST/HST Late Filing Penalty

Businesses that file late face a late-filing penalty calculated as 5% of the net tax owing, plus 1% of the amount owing for each full month the return is late, up to a maximum of 12 months. Penalties can apply even when no tax is owed or a refund is due.

FAQs

Staying informed about GST Payment Dates 2026 is essential for effective financial planning. The complete 2026 schedule is: January 5, April 2, June 5 (one-time top-up), July 3, and October 5. Starting July 3, payments are issued under the new Canada Groceries and Essentials Benefit (CGEB) — the same program, same eligibility, but with 25% higher payments locked in until 2031.

Filing your taxes on time each year is the key step to ensure you automatically receive any benefit you are entitled to. For the most accurate and personalized information, always refer to your CRA My Account or contact the Canada Revenue Agency directly.

Understanding these dates and the transition to the CGEB helps ensure you receive the full support designed to offset your everyday costs.