The Canada GST/HST credit check is a tax-free quarterly payment from the Canada Revenue Agency that helps people with low or modest incomes offset the sales tax they pay. For the benefit period running July 2025 through June 2026, a single person without children can receive up to about $534 a year, and a couple without children up to about $698, paid in four installments. On top of that, everyone eligible for the January 2026 payment gets a one-time top-up worth 50% of their annual credit, arriving no later than June 2026.1Canada Revenue Agency. One-Time GST/HST Credit Top-Up Payment
2026 Payment Dates
The GST/HST credit is paid quarterly. The confirmed 2026 dates so far are:2Government of Canada. Benefits Payment Dates
- January 5, 2026
- April 2, 2026
These two payments close out the July 2025 to June 2026 benefit period, which is calculated from your 2024 tax return. The July and October 2026 payments open the next benefit period, based on your 2025 return; those dates weren’t posted at time of writing.
Direct deposit funds land in your account on the scheduled date. Paper cheques go by regular mail, so allow extra time.
How Much You Can Get
Your payment depends on your family income, marital status, and number of children under 19. For the current benefit period, the credit adds up to $184 per year for each child in your household on top of the adult base amount.3Canada Revenue Agency. How Your GST/HST Credit Is Calculated
Because the one-time top-up equals half your annual credit, the top-up figures give a clean read on the maximums. A single person without children maxes out around $534 a year (roughly $133 per quarter), and a couple without children around $698 a year. Households with children receive more.
These are ceilings. The CRA reduces your amount as your income rises and eliminates the credit entirely above a cutoff.
The One-Time Top-Up for 2025–26
The government announced a one-time top-up equal to 50% of the annual GST/HST credit for 2025–26. Anyone eligible for the January 2026 GST/HST credit gets it automatically, no separate application, and it arrives no later than June 2026.4Canada Revenue Agency. Payment Dates for CRA Administered Benefits and Credits
Maximum top-up amounts:1Canada Revenue Agency. One-Time GST/HST Credit Top-Up Payment
- Single, no children: up to $267
- Single parent, 1 child: up to $441
- Single parent, 2 children: up to $533
- Married or common-law, no children: up to $349
- Married or common-law, 1 child: up to $441
- Married or common-law, 2 children: up to $533
Who Qualifies
You need to be a Canadian resident for tax purposes and at least 19 years old. If you’re under 19, you still qualify if you have (or had) a spouse or common-law partner, or you are (or were) a parent living with your child.5Canada Revenue Agency. Who Is Eligible – GST/HST Credit If you turn 19 during the year, your first payment comes on the next scheduled date after your birthday.
Income drives eligibility. For the 2023 base year, a single person without children earning above $54,704 received nothing.5Canada Revenue Agency. Who Is Eligible – GST/HST Credit The threshold adjusts each year for inflation, so the 2024 base year cutoff that governs your July 2025 to June 2026 payments sits somewhat higher. Having children raises the ceiling because the credit itself is larger.
How the CRA Calculates Your Payment
The CRA uses your adjusted family net income (AFNI). That starts with your net income and your spouse’s or common-law partner’s, subtracts any Universal Child Care Benefit or Registered Disability Savings Plan income, then adds back any repayments of those amounts.3Canada Revenue Agency. How Your GST/HST Credit Is Calculated
Below a set income level you receive the full credit. Above it, the amount shrinks until it phases out. The CRA automatically recalculates whenever a tax reassessment changes your AFNI, so an amended return can shift your payments mid-cycle.
Filing Your Tax Return
Filing an annual return is the single step that keeps the credit flowing. File even if you had zero income — without a return, the CRA has no basis to calculate anything.6Canada Revenue Agency. Federal Income Tax and Benefit Information for 2025 If you have a spouse or common-law partner, both of you must file for either to receive the credit.
The 2025 return is due April 30, 2026. Self-employed filers (and their spouses) have until June 15, 2026, but any balance owing is still due April 30.7Canada Revenue Agency. Due Dates and Payment Dates – Personal Income Tax Filing late doesn’t disqualify you, but it can pause payments until the CRA processes the return.
Direct Deposit and Address Updates
Direct deposit is the fastest way to get paid. You’ll need a three-digit institution number, a five-digit branch (transit) number, and your account number, all visible on a void cheque or in your online banking portal.8Government of Canada. Canada Direct Deposit Enrolment Form
Enroll or update through your bank’s online system or through CRA My Account. You cannot set up or change direct deposit by phone. A mailed paper form works if online access isn’t available, but expect a longer wait.9Canada Revenue Agency. Direct Deposit for Individuals – Payments the CRA Sends You
Keep your address current even with direct deposit set up. The CRA says benefit and credit payments may stop if you move without updating your address, and its guidance is to notify them as soon as possible after a move rather than within any set grace period.10Canada Revenue Agency. Keep Your Information Up to Date
Life Changes That Affect Your Credit
Marital status changes hit the credit directly, because the CRA uses combined household income. If you marry, begin living common-law, separate, or are widowed, report it by the end of the month following the change. A March change is due by the end of April.11Canada Revenue Agency. Update Your Personal Information With the CRA
Recalculation begins the month after the change. Moving in with a higher-earning partner can reduce or eliminate your credit; separating can increase it. Not reporting the change usually leads to overpayments the CRA will claw back later.
Newcomers to Canada
New residents don’t have to wait for their first Canadian tax return to start receiving the credit. Form RC151 lets you apply for the GST/HST credit for the year you became a resident.12Canada Revenue Agency. GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada
You can submit the online version for yourself and your spouse. Households with children under 19 need the paper version. Only one application per household is required, and you’ll provide proof of birth for children the first time. After your first Canadian tax return, the CRA uses that return for future payments.
If You Were Overpaid
If a reassessment, an unreported marital status change, or a return error means you received more than you were entitled to, the CRA recovers the difference by withholding future payments. It can apply tax refunds, GST/HST credits, and other federal or provincial benefits it administers against the balance until it’s cleared.13Canada Revenue Agency. Balance Owing – Benefits Overpayment
You’ll get a notice with the amount and a remittance voucher if you want to pay directly. If repaying in full would cause serious hardship, call 1-888-863-8662 to arrange a payment plan, even if you already have one in place.
The Canada Carbon Rebate Is Closed
If you’re expecting a second quarterly “Canada check” from the Canada Carbon Rebate, that program ended after the April 2025 payment. The federal fuel charge was removed on March 15, 2025, and the rebate program for individuals closed at the same time.14Canada Revenue Agency. Closed – Canada Carbon Rebate (CCR) for Individuals Residents of the provinces that previously received it — Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan — should now expect only the GST/HST credit. Past Carbon Rebate payments were not taxable and don’t need to be reported.