Ottawa, January 3, 2026, The first GST/HST credit payment of 2026 is set to be issued Canada-wide on Monday, January 5, 2026, according to the Canada Revenue Agency. For millions of Canadians, this payment arrives at a crucial time, just after the holiday season, when household expenses are often at their highest.
The GST payment is one of the most reliable quarterly benefits administered by the CRA. It provides tax-free financial support to low- and modest-income individuals and families to help offset the cost of GST and HST paid on everyday purchases.
In addition to the January payment, Canadians should also be aware that GST credit amounts are scheduled to increase in mid-2026, following annual indexation.
This in-depth guide explains who qualifies, how much you could receive, income thresholds, newcomer eligibility, and all GST payment dates for 2026, including what to do if your payment does not arrive on time.
The GST/HST credit is a tax-free quarterly payment designed to help eligible Canadians offset the goods and services tax or harmonized sales tax they pay throughout the year.
This benefit is administered by the Canada Revenue Agency and is automatically assessed each year when you file your income tax return. You do not need to repay this benefit, and it does not count as taxable income.
Payments are calculated on a July to June benefit year, meaning January payments are not based on the current calendar year’s income.
The January 2026 GST payment is part of the July 2025 to June 2026 benefit year.
Here is how CRA determines your entitlement:
This structure explains why filing your tax return on time and keeping your CRA profile updated is essential to avoid payment delays or interruptions.
Eligibility for the GST/HST credit is determined automatically when you file your income tax return. You may qualify if you meet the following criteria:
You must:
Your entitlement is income-tested, meaning payments decrease as household income rises and may be reduced to zero for higher-income households.
Most Canadians do not need to apply separately, as CRA assesses eligibility automatically after taxes are filed.
Newcomers to Canada may qualify for the GST/HST credit once they become residents for tax purposes.
In many cases, newcomers must submit an initial application before filing their first Canadian tax return. After the first year, eligibility is usually assessed automatically through annual tax filings.
| Newcomer Situation | CRA Form Required |
|---|---|
| No children | RC151 GST/HST Credit and Canada Carbon Rebate Application |
| With children | RC66 Canada Child Benefit Application |
Only one application per household is required. Once approved, GST payments often become one of the first recurring CRA benefits newcomers receive.
Your GST payment amount depends on:
| Household Type | Maximum Annual Amount |
|---|---|
| Single individual | $533 |
| Married or common-law couple | $698 |
| Each eligible child under 19 | $184 |
Since GST credits are paid quarterly, most recipients receive one-quarter of their annual entitlement per payment.
Actual payments may be lower depending on income.
GST/HST credit payments are gradually reduced as income rises and stop entirely once your income reaches certain thresholds.
(2024 Base Year)
| Household Type | Income Limit |
|---|---|
| Single, no children | $56,181 |
| Single parent with 1 child | $63,161 |
| Single parent with 2 children | $66,841 |
| Single parent with 3 children | $70,521 |
| Single parent with 4 children | $74,201 |
| Household Type | Income Limit |
|---|---|
| No children | $59,481 |
| 1 child | $63,161 |
| 2 children | $66,841 |
| 3 children | $70,521 |
| 4 children | $74,201 |
If your income is below these levels, you may still receive a reduced payment.
A common misunderstanding is that GST increases happen in January. In reality, GST credit amounts reset every July.
The July 2025 to June 2026 benefit year included a 2.7 percent indexation increase. According to CRA indexation rules, the July 2026 reset is expected to reflect a 2 percent increase.
| Household Type | Estimated Amount |
|---|---|
| Single individual | $543 |
| Married or common-law couple | $712 |
| Each eligible child | $188 |
The July 3, 2026 payment will be the first deposit reflecting this increase.
The CRA has confirmed the following GST/HST credit payment dates:
| Payment Date | Notes |
|---|---|
| January 5, 2026 | First payment of 2026 |
| April 2, 2026 | Same benefit year |
| July 3, 2026 | New benefit year begins |
| October 5, 2026 | Final payment of 2026 |
| January 5, 2027 | First payment of next cycle |
If you do not receive your GST payment on January 5, CRA recommends the following steps before contacting them:
If your quarterly GST amount is less than $50, CRA does not issue quarterly payments. Instead, you receive the full amount as a lump sum in July.
January payment periods often trigger a rise in CRA impersonation scams. These scams may arrive by text, email, or phone and claim that your benefits are on hold.
The January GST payment is especially important because:
To protect your eligibility:
Yes. Many students qualify, even with little or no income. Eligibility depends on adjusted family net income, not employment income alone.
In some shared custody arrangements, CRA may split benefits, depending on reported custody details. Accuracy in CRA records is essential.
Marriage, separation, or divorce can trigger recalculation. Update CRA as soon as your status changes to avoid overpayments or delays.
Temporary residents may qualify once considered residents for tax purposes. CRA may request proof of status and residency.
No. In most cases, filing your tax return is all that is required.
The January 5, 2026 GST payment is the first major CRA benefit payment of the year and an important financial support for millions of Canadians. With another increase expected in July, staying informed and up to date with CRA requirements can make a meaningful difference in your household budget throughout 2026.
