Are You Eligible for the GST/HST Credit Payment in Canada?

The GST/HST credit is a tax-free quarterly payment from the Canadian federal government designed to help low- and modest-income individuals and families offset the cost of Goods and Services Tax (GST) and Harmonized Sales Tax (HST) they pay throughout the year. If you live in Canada and file your taxes, you may qualify — and you don't even need to apply separately. This guide explains exactly who is eligible, how much you can receive, and what you need to do to get it.

What Is the GST/HST Credit?

The GST/HST credit is administered by the Canada Revenue Agency (CRA). It is a non-taxable quarterly payment, meaning you do not have to report it as income on your tax return. The credit is designed to return a portion of the GST/HST paid by lower-income Canadians during the year. It is paid four times a year: in January, April, July, and October.

The amount you receive depends on your adjusted family net income (AFNI), your marital status, and the number of children under 19 in your care. The CRA automatically recalculates your credit every July based on your most recent tax return.

Who Is Eligible for the GST/HST Credit?

To qualify for the GST/HST credit, you must meet all of the following conditions:

1. You Must Be a Resident of Canada for Tax Purposes

You must be a Canadian resident for income tax purposes in the month before and at the beginning of the month when the CRA issues the payment. This applies to Canadian citizens, permanent residents, temporary residents, protected persons (refugees), and international students on valid permits.

2. You Must Be at Least 19 Years Old

You must be 19 years of age or older before the payment month. However, if you are under 19, you may still qualify if at least one of the following conditions is true in the month before the payment:

• You are (or were) a parent and live (or lived) with your child
• You have (or had) a spouse or common-law partner

3. You Must Have Filed Your Income Tax Return

This is the single most important requirement. The CRA uses your tax return to determine your eligibility and calculate your payment. You must file your return every year — even if you had no income to report. If you don't file, you won't receive the credit. There are no exceptions.

If you file late, your payment will be delayed but not lost. Once your return is processed, the CRA will issue any missed payments retroactively.

4. Your Income Must Be Below the Phase-Out Threshold

The GST/HST credit is income-tested. The credit starts to decrease once your adjusted family net income exceeds a certain threshold. For the 2026–2026 benefit year (based on your 2024 tax return), the credit begins to phase out at approximately $45,521 in family net income.

Eligibility at a Glance

How Much Can You Receive? (2026–2026 Benefit Year)

The following maximum amounts apply to the benefit period from July 2026 to June 2026, based on your 2024 tax return:

These amounts are adjusted each year to keep pace with inflation using the Consumer Price Index (CPI). If your total annual credit is less than $50 per quarter, the CRA will issue a single lump-sum payment in July instead of four separate payments.

GST/HST Credit Payment Dates for 2026

Payments are issued quarterly, on or around the 5th of the payment month:

• January 5, 2026
• April 3, 2026
• July 3, 2026
• October 5, 2026

If a payment date falls on a weekend or public holiday, the CRA issues the payment on the last business day before that date. With direct deposit, funds typically arrive in your bank account on or by the scheduled date, labeled as "GST/HST tax credit" or "Canada FPT" (Federal-Provincial-Territorial).

Do You Need to Apply for the GST/HST Credit?

No — in most cases, there is no separate application. When you file your income tax return, the CRA automatically assesses your eligibility and calculates your payment. This is why filing your taxes on time every year is essential, even if you have no income to report.

However, there is one important exception:

Newcomers to Canada Must Apply Manually

If you recently moved to Canada and have not yet filed a Canadian tax return, you must apply for the GST/HST credit manually using the following CRA forms:

• Form RC151 — if you do not have children
• Form RC66 — if you have eligible children
• Form RC66SCH — Status in Canada and Income Information (required with RC66)

Submit these forms online via CRA My Account or by mail to your tax centre. Once your first Canadian tax return is filed, eligibility will be automatically determined in future years.

What Happens If Your Family Situation Changes?

The CRA will recalculate your GST/HST credit if any of the following life changes occur. You should notify the CRA as soon as possible if:

• You get married or enter a common-law partnership
• You separate or divorce
• You have a new child or a child leaves your care
• Your income changes significantly
• You move to a new address
• Your child turns 19

You can update your information online through CRA My Account or by calling the CRA at 1-800-387-1193.

Can You Get Additional Provincial or Territorial Benefits?

Yes. Depending on where you live in Canada, you may automatically receive additional provincial or territorial payments along with your federal GST/HST credit. These are combined into the same quarterly payment and may include programs such as:

• Ontario Trillium Benefit (Ontario)
• BC Climate Action Tax Credit (British Columbia)
• Alberta Affordability Action Plan payments (Alberta)
• Nova Scotia Affordable Living Tax Credit
• And others depending on your province or territory

Eligibility for provincial programs is generally determined automatically when you file your federal tax return.

Can You Get the Child Disability Benefit Along With the GST Credit?

If you receive the Canada Child Benefit (CCB) for a child who is eligible for the Disability Tax Credit (DTC), your child may also be automatically registered for the GST/HST credit. The CRA determines this automatically based on your CCB enrollment.

Quick Eligibility Checklist

Check off each box to see if you may qualify:

• ✅ I am a resident of Canada for tax purposes
• ✅ I am 19 years of age or older (or I have a child or spouse/common-law partner)
• ✅ I have filed (or will file) my income tax return for the previous year
• ✅ My adjusted family net income is below the phase-out threshold
• ✅ I am a Canadian citizen, permanent resident, protected person, or valid temporary resident

If all five apply to you, you are likely eligible for the GST/HST credit.

Frequently Asked Questions

I had no income last year. Can I still get the GST credit?

Yes. Even if you had zero income, you must still file a tax return. The CRA uses your return to confirm your situation and determine your eligibility. Filing with no income is straightforward and ensures you don't miss out on the credit.

I am an international student. Am I eligible?

Yes. Temporary residents including international students, work permit holders, and refugees may be eligible. If you are in your first year in Canada and have not filed a Canadian tax return yet, you need to apply using Form RC151 or RC66. Once you file your first return, eligibility is automatic going forward.

How do I know how much I will receive?

You can use the CRA's online Child and Family Benefits Calculator at Canada.ca to get an estimate based on your income, marital status, and number of children. The CRA will also mail or post a GST/HST credit notice in July each year showing your annual entitlement and quarterly payment schedule.

What if I don't receive my payment on the scheduled date?

Wait 10 business days after the scheduled payment date. If nothing arrives, log into your CRA My Account to check the status. Make sure your direct deposit information and mailing address are current. If the issue persists, call the CRA at 1-800-387-1193.

Does the GST credit count as taxable income?

No. The GST/HST credit is non-taxable. You do not have to report it as income on your tax return.

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