The GST/HST credit is a tax-free quarterly payment for Canadians with low or modest incomes, designed to offset some of the GST/HST you pay on everyday purchases. For the July 2025 to June 2026 benefit year (based on your 2024 tax return), the maximum is approximately $760 per year for a single adult, with additional amounts for a spouse / common-law partner and each child. Starting July 2026, the credit is being renamed and expanded to the Canada Groceries and Essentials Benefit (CGEB) with quarterly amounts uplifted by 25% for five years.
Quick answer: For July 2025-June 2026: roughly $760/year single, up to about $1,512/year for a family of four, paid quarterly. From July 2026, the same program becomes the CGEB with 25% higher amounts ($950 single / $1,890 family of four maxima).
What this means: You don’t apply separately. File your annual tax return; CRA assesses eligibility automatically and starts payments if you qualify. The transition to CGEB is administrative — same rules, larger amounts.
What to do next: Estimate your quarterly GST/HST credit (and 2026-2027 CGEB) for your specific household. Calculate GST/HST credit →
Eligibility
To qualify for the GST/HST credit for the July 2025 to June 2026 benefit year, you must (per CRA):
- Be a Canadian resident for income tax purposes in the month before payment
- Have filed a 2024 tax return (used to calculate the benefit)
- Be at least 19 years old, or have (or have had) a spouse / common-law partner, or be a parent living with your child
- Have an adjusted family net income (AFNI) below the phase-out ceiling for your household
Maximum amounts (July 2025 – June 2026 benefit year)
Indicative maximum amounts. Your exact entitlement depends on your AFNI, marital status, and number of dependent children.
| Household | Approximate annual maximum | Quarterly payment (max) |
|---|---|---|
| Single adult, no children | ~$760 | ~$190 |
| Couple, no children | ~$998 | ~$249 |
| Single parent, 1 child | ~$998 | ~$249 |
| Couple with 1 child | ~$1,177 | ~$294 |
| Family of 4 (couple + 2 kids) | ~$1,512 | ~$378 |
Reductions begin at adjusted family net income above approximately $46,000 for couples and earlier for singles. Above the phase-out ceiling, the credit reduces to zero.
Payment dates
The GST/HST credit (and CGEB from July 2026 onward) is paid quarterly. Standard payment months are January, April, July, and October. CRA typically issues the payments on the 5th of each month or the previous business day if the 5th is a weekend or holiday. Confirm the current cycle’s exact date on your CRA My Account.
The CGEB transition (July 2026 onward)
Starting with the July 2026 to June 2027 benefit year, the GST/HST credit is being renamed and expanded to the Canada Groceries and Essentials Benefit (CGEB):
- Eligibility rules are unchanged
- The calculation method is the same income-tested formula
- Each component (adult, spouse, child, single supplement) is increased by approximately 25% for five years (2026-2031)
- Maximum single benefit climbs from ~$760 to ~$950/year
- Maximum family of four climbs from ~$1,512 to ~$1,890/year
A one-time CGEB top-up was paid on June 5, 2026 to anyone entitled to the January 2026 GST/HST credit, equal to 50% of the annual amount for the July 2025-June 2026 benefit year.
For more detail on the transition, see GST/HST credit in 2026: the CGEB transition explained.
How children affect the credit
Each child under 19 adds approximately $179 to the annual maximum. Children must be:
- Your or your spouse’s biological, adopted, foster, or stepchild
- Living with you
- Under 19 at the start of the payment month
- Registered for the Canada Child Benefit (CRA cross-references CCB enrolment)
Life changes that affect the GST/HST credit
CRA recalculates your GST/HST credit (and CGEB from July 2026) when your circumstances change. Notify CRA promptly to avoid overpayments that must be repaid:
- Marriage or new common-law partnership. Combined incomes can push you over the phase-out ceiling.
- Separation or divorce. Each former partner is reassessed on their own income. If you have children, custody split affects the per-child supplement.
- Child turns 19. The per-child amount drops on the first payment after the 19th birthday.
- New baby or new dependent child. Register the child for CCB (via CRA My Account or RC66); GST/HST credit increases automatically.
- Move out of Canada. GST/HST credit and CGEB stop the month you cease to be a Canadian resident for tax purposes.
- Death of a spouse. The surviving spouse’s entitlement is recalculated based on their own income alone.
Common issues that delay payments
- Unfiled tax return. The single most common cause of missed GST/HST credit / CGEB payments. File the return; CRA reassesses and pays retroactively up to three years.
- Address out of date. Update your address through CRA My Account so cheques and notices reach you.
- Banking change without notice. Update direct deposit information; otherwise CRA may revert to cheque, which adds 1-2 weeks.
- Spousal information missing. If you got married and didn’t tell CRA, the system still treats you as single and may overpay — creating a future repayment obligation.
- New to Canada. Use Form RC151 (GST/HST Credit and Climate Action Incentive Payment Application for individuals who become residents of Canada) before your first tax return.
Worked example
Alma and Pedro live in Quebec with one child age 6. Their 2024 adjusted family net income was $42,000. Calculation for July 2025-June 2026:
| Component | Amount |
|---|---|
| First adult | ~$340 |
| Second adult | ~$340 |
| One child | ~$179 |
| Subtotal | ~$859 |
| Income reduction (below threshold) | $0 |
| Annual GST/HST credit | ~$859 |
| Quarterly payment | ~$215 |
| One-time CGEB top-up (June 5, 2026) | ~$430 (50% of annual) |
| July 2026 onward (CGEB, +25%) | ~$1,074 annual |
Quebec residents file once with CRA; the federal credit flows through CRA regardless of Quebec’s separate provincial tax administration.
Frequently asked questions
- Who qualifies for the GST/HST credit?
- Canadian residents 19 or older (or with a spouse/common-law partner or living with their child) who file a tax return and whose adjusted family net income is below the phase-out threshold.
- How much is the GST/HST credit?
- For the July 2025-June 2026 benefit year: approximately $760/year for a single adult, up to about $1,512 for a family of four, paid in four quarterly instalments.
- Do I need to apply?
- No. CRA automatically assesses eligibility from your filed tax return. New residents to Canada use Form RC151 to register the first time.
- Is the GST/HST credit taxable?
- No. The GST/HST credit (and CGEB from July 2026) is non-taxable and does not affect other benefits like CCB or OAS.
- When are GST/HST credit payments made?
- Quarterly, in January, April, July, and October. CRA typically issues payments on the 5th, with weekend/holiday adjustments to the prior business day. Confirm the current cycle with CRA.
- Is the GST/HST credit being eliminated?
- No. It is being renamed and expanded to the Canada Groceries and Essentials Benefit (CGEB) effective July 2026, with the same eligibility rules and approximately 25% larger amounts for five years.
- Did I receive a one-time top-up in June 2026?
- Yes, if you were entitled to the January 2026 GST/HST credit, CRA issued a one-time top-up on June 5, 2026 equal to 50% of your annual entitlement for the July 2025-June 2026 benefit year.