Canada GST Payment Schedule 2026 and Eligibility Guide
Updated on 3 January 2026, 9:39 AM EST (Toronto Time)
The first GST payment of 2026 will be issued nationwide on Monday, January 5th, with most eligible recipients receiving direct deposits and others by mail.
For many households, this initial GST payment in 2026 is significant as it follows the holiday season and is one of the most consistent quarterly supports in the CRA benefit calendar.
Furthermore, this benefit is not only coming in early January but will also see an increase in mid-2026.
In this comprehensive guide, we will discuss who is eligible, how CRA determines eligibility, what to expect on January 5, and all the GST payment dates to mark on your 2026 calendar.
What is the GST/HST Credit?
The GST/HST credit is a tax-free quarterly benefit designed to help low- and modest-income Canadians offset the GST/HST paid on their everyday purchases.
These payments are recalculated on a fixed July-to-June benefit-year cycle and may change with alterations in income or family information.
Calculation of January 5 GST Payment
Although January is part of the quarterly schedule, the amount is not arbitrary.
The GST/HST credit payment period runs from July to June.
The January and April 2026 payments are based on adjusted family net income from the 2024 tax return.
The July and October 2026 payments are based on adjusted family net income from the 2025 tax return.
Therefore, filing on time and maintaining accurate CRA details are crucial to ensuring uninterrupted payments.
Eligibility Criteria for 2026 GST Payments
Eligibility for the GST/HST credit is automatically assessed upon filing tax returns, and in most cases, there is no need to apply annually.
However, new permanent residents who arrived after the tax filing season must apply to receive the GST credit.
To qualify, individuals must meet the CRA’s core eligibility requirements:
- You are a Canadian tax resident.
- You are at least 19 years old, or under 19 and meet specific conditions.
Your entitlement is income-tested, meaning the credit decreases as net family income rises and can be reduced to zero for higher-income households.
GST Credit for Newcomers
Newcomers can qualify once they become Canadian tax residents.
In many cases, newcomers must apply for the first year before filing their initial Canadian tax return, after which the CRA typically assesses eligibility automatically during annual filings.
The GST credit is often one of the first recurring CRA benefits that newcomers receive once their tax and benefit setup is complete.
Estimated GST Payment Amounts
The GST/HST credit amount varies based on household size, marital status, province/territory, and net family income.
For the July 2025 to June 2026 benefit year, the maximum annual amounts are:
- $533 for a single individual.
- $698 for couples or common-law partners.
- $184 for each eligible child under 19.
These figures represent maximum amounts, and actual payments may be lower depending on income levels.
Income Thresholds for GST Payments
GST/HST credit amounts are income-tested, based on adjusted family net income, marital status, and the number of eligible children under 19.
If your income reaches a certain threshold for your household type, the GST/HST credit is reduced to zero.
For the 2024 base year, CRA specifies income levels where individuals will no longer receive GST/HST credit payments based on household type.
It’s important to note that these figures mark the point of ineligibility, and payments may be reduced below these levels based on income and household details.
CRA updates thresholds annually, with July being the start of the new benefit-year calculation.
Readers should be aware that GST/HST credit amounts are reset each July, rather than in January.
