Canada GST Credit: Eligibility Rules & Payment Amounts 2026

The Goods and Services Tax/Harmonized Sales Tax (GST/HST credit) is a non-taxable quarterly payment designed to help Canadian individuals and families with low and modest incomes offset the taxes they pay. Important 2026 update: Starting July 2026, this program transitions to the Canada Groceries and Essentials Benefit (CGEB) under a new name, with the same eligibility rules but 25% higher payment amounts. This article explains who qualifies, how much you can receive, and what changes to expect.

Who is Eligible for the GST/HST Credit?

Eligibility for the GST/HST credit (and its replacement, the CGEB) hinges on several core requirements evaluated by the Canada Revenue Agency (CRA).

Basic Eligibility Requirements

Generally, to be eligible, you must be a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment.

You must also be at least 19 years old in the month before a payment is made. However, individuals under 19 may still qualify if, during the same period, they have (or previously had) a spouse or common-law partner, or they are (or were) a parent and live (or lived) with their child.

Income Thresholds for Eligibility

Your eligibility is tied to your adjusted family net income (AFNI). For the July 2026 to June 2026 payment period (based on the 2024 tax year), the phase-out threshold is approximately $45,521. Every dollar of family net income above this threshold reduces your credit by 5 cents, until it phases out completely.

For the July 2026 to June 2027 period (based on the 2026 tax return, paid under the CGEB name), thresholds will be updated by the CRA based on annual inflation indexing.

Adjusted family net income is defined as your family net income (line 23600 on your tax return, combined with your spouse's/partner's if applicable) minus any Universal Child Care Benefit (UCCB) and Registered Disability Savings Plan (RDSP) income received, plus any UCCB and RDSP amounts repaid. Your child's net income is not included.

Special Considerations (Under 19, Newcomers, SIN)

Those under 19 can be eligible under specific circumstances related to partnership or parenthood. If you turn 19 before a payment date, filing your prior year's tax return allows the CRA to automatically determine your eligibility, with your first payment issued in the quarter following your 19th birthday.

New residents of Canada who wish to apply for the GST/HST credit or CGEB should complete and send Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada.

A Social Insurance Number (SIN) is necessary for you and your spouse or common-law partner (if applicable) to receive the credit. If you meet eligibility criteria but cannot obtain a SIN, contact the CRA and provide alternative identification documents.

Eligibility for Spouses, Partners, and Children

You can receive the credit amount for your spouse or common-law partner, provided they also meet residency requirements. Only one payment is made per couple, going to the individual whose tax return is filed first. The total amount remains the same regardless of who receives it.

You can also receive the credit for each eligible child under 19 years of age if, at the beginning of the payment month, the child lives with you, depends on you (or your spouse/partner), and has never been married, common-law, or a parent themselves.

Children are automatically registered for the GST/HST credit if you are eligible for and receive the Canada Child Benefit (CCB). If not, you can apply using Form RC66 or through My Account.

Situations Affecting Eligibility

Certain situations can make you ineligible for the credit. You are generally not eligible if you are not a resident of Canada for tax purposes, are an officer or servant of another country (such as a diplomat), or are confined to a prison or similar institution for at least 90 consecutive days.

Parents in a shared custody situation may each be eligible for half of the credit amount for that child. If a child welfare agency is legally responsible for a child (e.g., foster care), you are generally not eligible for the credit for that child, though exceptions exist for kinship or close relationship programs.

How Much GST/HST Credit Can You Receive in 2026?

There are two distinct payment periods in 2026, each with different amounts — and a one-time top-up payment issued in June.

January–June 2026 (Based on 2024 Tax Return)

Payments issued in January and April 2026 are calculated from your 2024 adjusted family net income. The maximum annual GST/HST credit amounts for this period are:

$533 annually ($133.25 per quarter) if you are single.
$698 annually ($174.50 per quarter) if you are married or have a common-law partner.
$184 annually ($46.00 per quarter) for each eligible child under 19.

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

As part of the transition to the CGEB, the CRA issued a one-time top-up payment starting June 5, 2026 to eligible recipients who received the January 2026 GST/HST credit payment. This top-up equals 50% of your total annual GST/HST credit for the July 2026–June 2026 period — generally equivalent to twice your January 2026 payment. Maximum top-up amounts include up to $267 for a single person and up to $533 for a couple with two children.

July–December 2026 (Canada Groceries and Essentials Benefit — 25% Higher)

Starting July 3, 2026, payments are issued under the new Canada Groceries and Essentials Benefit (CGEB) name, based on your 2026 adjusted family net income and with amounts 25% higher than the former GST/HST credit. Estimated maximum annual CGEB amounts for the July 2026–June 2027 period:

Up to $666 annually (approx. $166.50 per quarter) for a single person.
Up to $873 annually (approx. $218.25 per quarter) for married or common-law couples.
Up to $230 annually (approx. $57.50 per quarter) per eligible child under 19.

Including the June top-up, a single person could receive up to $950 in total for 2026, and a family of four up to $1,890. These are maximum amounts; your actual benefit depends on your adjusted family net income.

Calculation Factors

Your benefit is calculated based on your adjusted family net income from the previous tax year, your marital status, and the number of eligible children under 19 registered under your care. The CRA uses information from your filed income tax return — no separate calculation is needed on your part. You can use the CRA's online Child and family benefits calculator for a personalized estimate.

What Can Change Your Payment Amount?

The CRA may recalculate your benefit during the year if certain circumstances change:

A reassessment of your or your spouse's/partner's tax return affecting family net income.
An eligible child turning 19 years old.
A change in your marital status (marriage, separation, becoming common-law).
A change in the number of eligible children in your care.
The death of a recipient.
Starting or stopping a shared custody arrangement for a child.

Keeping your personal information updated with the CRA is essential to avoid overpayments or underpayments.

Receiving Your GST/HST Credit / CGEB Payment

Payment Schedule and Dates 2026

The complete 2026 payment schedule — covering both the GST/HST credit and the new CGEB — is:

January 5, 2026 — GST/HST credit (based on 2024 return)
April 2, 2026 — GST/HST credit (based on 2024 return)
June 5, 2026 — One-time top-up payment (transition to CGEB)
July 3, 2026 — First CGEB payment (based on 2026 return, 25% higher)
October 5, 2026 — Second CGEB payment (based on 2026 return)

If your total annual credit amount calculated in July is less than $50 per quarter, the CRA issues the entire amount as a single lump sum in July. If you don't receive an expected payment, wait 10 working days before contacting the CRA at 1-800-387-1193.

How to Apply

For most Canadian residents, there is no separate application required. Eligibility is automatically determined when you file your annual income tax return — this applies even if you have no income to report. The same automatic assessment applies to the new CGEB starting July 2026. As previously noted, newcomers to Canada should use Form RC151 to apply for the year they become residents.

Related Provincial and Territorial Programs

The CRA also administers several related provincial and territorial tax credit and benefit programs alongside the federal GST/HST credit and CGEB. Eligibility for programs such as the BC climate action tax credit, Ontario sales tax credit, or Saskatchewan low-income tax credit is often determined automatically when you file your tax return. Payments may be combined with your federal credit payment depending on the specific program.

In summary, GST credit eligibility and amount are primarily determined by your status as a Canadian resident, your age, your adjusted family net income, and your family situation. For 2026, the program delivers five disbursements — including a one-time top-up in June — and transitions to the Canada Groceries and Essentials Benefit (CGEB) starting July 3, 2026, with 25% higher quarterly payments locked in until 2031. Filing your income tax return each year remains the only step required to be automatically assessed for this benefit.