GST/HST Credit Canada 2026: Eligibility, Payment Dates & New Groceries Benefit
The GST/HST credit Canada provides a tax-free quarterly payment to help low- and modest-income individuals and families offset the goods and services tax (GST) or harmonized sales tax (HST) they pay [citation:1]. In 2026, this important benefit is undergoing a significant transformation into the new Canada Groceries and Essentials Benefit, which includes higher payment amounts for five years [citation:4][citation:7].
This comprehensive guide covers everything you need to know about the GST/HST credit Canada in 2026 — eligibility requirements, income thresholds, payment dates, and the upcoming transition to the enhanced program.
⚡ Key Updates for 2026: The GST/HST credit Canada will be renamed the Canada Groceries and Essentials Benefit (CGEB) starting in July 2026. Eligible recipients will receive a one-time 50% top-up in June 2026, followed by 25% annual increases for five years [citation:1][citation:4][citation:7].
What Is the GST/HST Credit Canada?
Administered by the Canada Revenue Agency (CRA), the GST/HST credit Canada is a tax-free amount paid four times every year [citation:1]. It helps offset all or part of the GST or HST that individuals and families pay on goods and services. Payments are based on your family’s net income from the previous tax year [citation:1][citation:9].
What Is the Canada Groceries and Essentials Benefit?
Beginning in July 2026, the GST/HST credit Canada will be replaced by the new Canada Groceries and Essentials Benefit (CGEB) [citation:4][citation:7][citation:11]. The new program is designed to provide additional support to Canadians facing rising grocery and essential costs [citation:11].
- Eligibility and structure remain the same as the GST/HST credit [citation:4].
- Quarterly payment amounts will increase by 25% for five years (2026 to 2031) [citation:4][citation:7].
- A one-time 50% top-up payment will be issued to eligible recipients starting June 5, 2026 [citation:4][citation:7].
Who Is Eligible for the GST/HST Credit Canada?
To qualify for the GST/HST credit Canada, you must meet the following requirements [citation:1][citation:3][citation:9].
Residency and Age Requirements
- Canadian resident: You must be a resident of Canada for income tax purposes in the month prior to and at the start of the month in which the CRA makes a payment [citation:1][citation:3].
- Age requirement: You must meet one of these criteria [citation:1][citation:3]:
- You are 19 years of age or older
- You have (or had) a spouse or common-law partner
- You are (or were) a parent and live (or lived) with your child
Income Thresholds
Eligibility for the GST/HST credit Canada is based on your adjusted family net income from the previous tax year. For the July 2025 to June 2026 payment period (using 2024 income), the maximum income thresholds are [citation:3][citation:9]:
| Family Type | Maximum Income (2024 base year) |
|---|---|
| Single individual (no children) | $56,181 |
| Single parent (1 child) | $63,161 |
| Single parent (2 children) | $66,841 |
| Married/common-law (no children) | $59,481 |
| Married/common-law (1 child) | $63,161 |
| Married/common-law (2 children) | $66,841 |
| Married/common-law (4 children) | $74,201 |
📌 Shared Custody
Parents in a shared custody situation may each be eligible for half of the GST/HST credit Canada for that child. If you receive the Canada Child Benefit (CCB) for a child, that child is automatically included in your credit calculation [citation:3].
How Much Is the GST/HST Credit Canada in 2026?
Current Amounts (July 2025 to June 2026)
For the current payment period based on the 2024 tax year, the maximum annual amounts are [citation:1][citation:6][citation:10]:
- Single individual: up to $533
- Married or common-law couple: up to $698
- Eligible child under 19: up to $184 per child
New Amounts for Canada Groceries and Essentials Benefit (July 2026 to June 2027)
Starting in July 2026, the enhanced benefit amounts (based on the 2025 tax year) will be [citation:4][citation:11]:
- Single individual: up to $679
- Married or common-law couple: up to $879
- Eligible child under 18: up to $234 per child
One-Time Top-Up Payment (June 2026)
Eligible recipients will receive a one-time top-up equal to 50% of their total annual benefit amount for the 2025-2026 period. This payment is scheduled to start on June 5, 2026 [citation:4][citation:7].
GST/HST Credit Payment Dates 2026
The GST/HST credit Canada is paid quarterly on the following dates in 2026 [citation:2][citation:5][citation:12]:
| Payment Month | Payment Date | Notes |
|---|---|---|
| January | January 5, 2026 | Based on 2024 income |
| April | April 2, 2026 | Based on 2024 income |
| June (One-Time Top-Up) | June 5, 2026 | 50% top-up payment |
| July | July 3, 2026 | Renamed CGEB – Based on 2025 income |
| October | October 5, 2026 | Renamed CGEB – Based on 2025 income |
⚠️ Important
The July and October 2026 payments will be issued under the new Canada Groceries and Essentials Benefit program name and will reflect the 25% increase [citation:4][citation:12].
How to Apply for the GST/HST Credit Canada
In most cases, you do not need to submit a separate application for the GST/HST credit Canada. When you file your taxes, the CRA automatically reviews your information to determine your eligibility [citation:1][citation:7][citation:9].
Who Must Apply Separately?
- New residents of Canada who are not yet receiving the credit must apply using Form RC151 if they are single individuals, or Form RC66 if they have children [citation:1][citation:4].
What If Your Situation Changes?
If your life circumstances change (marriage, divorce, new child, change in custody), be sure to notify the CRA so they can recalculate your payments [citation:8].
Frequently Asked Questions About GST/HST Credit Canada
Expert Tips for Maximizing Your GST/HST Credit Canada
- File your taxes on time — even if you have no income, filing ensures you’re considered for the credit [citation:1][citation:9].
- Update your marital status and custody arrangements with the CRA to ensure payments are calculated correctly [citation:8].
- Set up direct deposit to receive payments faster and more securely.
- Review the income thresholds each year to see if you qualify as they change based on inflation [citation:3][citation:9].
- If you’re a new resident, apply using Form RC151 or RC66 to start receiving the benefit [citation:1][citation:4].
✅ Need More Help? Check your eligibility for the GST/HST credit Canada or the new Canada Groceries and Essentials Benefit by filing your taxes. For official information, visit the CRA’s GST/HST credit page.
📢 Disclaimer: PublicServicesDesk.com is an independent information platform and is not affiliated with the Canada Revenue Agency (CRA) or any Government of Canada department. All guides are for educational purposes only. For official transactions, always refer to canada.ca/cra.
Last updated: July 2026
