If you live in Canada and buy groceries, gas, or everyday consumer goods, you're paying the goods and services tax or harmonized sales tax on almost everything. The GST/HST tax credit is a non-taxable payment from the Canada Revenue Agency (CRA) that helps Canadians with low and modest incomes offset the sales tax they pay. Starting July 2026, this tax credit becomes the Canada Groceries and Essentials Benefit — with bigger payments. Here's how GST/HST credit eligibility works, how much you can get, and what you need to do.
Key Takeaways
- You don't need to apply separately — the Canada Revenue Agency CRA automatically determines your eligibility when you file your income tax return
- For July 2025 to June 2026, a single individual can receive up to $533/year and a spouse or common-law partner up to $698/year, plus $184 per child under 19
- Starting July 2026, the GST/HST tax credit becomes the Canada Groceries and Essentials Benefit — a single person could receive up to $950 total in 2026 including the one-time top-up
- You must file your income tax return every year to receive payments, even with zero income
- The GST/HST credit does not reduce Ontario Works, ODSP, EI, or other child benefits and social assistance — it stacks on top
Who Is Eligible for the GST/HST Credit?
To qualify for the GST/HST credit, you must meet all of the following conditions, per the Canada Revenue Agency:
Residency: You must be a resident of Canada for income tax purposes in the month before and at the start of the month when the CRA makes a payment. If you're unsure about your residency status, CRA has a guide to help you determine it.
Age: You must be at least 19 years old in the month before the CRA makes a quarterly payment. If you're under 19, you can still qualify if at least one of the following applies: you have (or previously had) a spouse or common-law partner, or you are (or were) a parent who lives (or previously lived) with your child.
Filing: You and your spouse or common-law partner must file an income tax return each year — even with no income received. The Canada Revenue Agency CRA will automatically determine your GST/HST credit eligibility based on the information in your return. You do not need to apply separately. Low-income Canadians who don't file are the most likely to miss out on GST/HST credit payments they're eligible for.
The following applies and will make you ineligible: You are not a resident of Canada for tax purposes. You are a diplomat or family member of a diplomat exempt from Canadian sales tax. You have been confined to a prison or similar institution for 90 or more consecutive days.
Eligible Children
If you're currently receiving the Canada Child Benefit for a child, that child is automatically included in your GST/HST credit calculation. You don't need to register eligible children separately. In a shared custody situation, each parent receives half of the child portion — as long as each parent has the child at least 40% of the time.
If a child is under the care of a child welfare agency, you are generally not eligible for the GST/HST credit for that child.
New Residents of Canada
If you're a new resident, you'll need to file a completed Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) for the year you arrived. Only new residents need to apply — everyone else is assessed automatically when they file.
Both you and your spouse or common-law partner need a Social Insurance Number (SIN). If you can't get a SIN, attach a note explaining why, along with a copy of your identity documents.
How Much Can You Get?
Your GST/HST credit amount is calculated based on three things: your adjusted family net income, your marital status, and the number of eligible children under 19 in your care. Payments are recalculated every July using information from your previous year's tax return.
Current Amounts (July 2025 – June 2026)
For the 2024 base year, the CRA confirms you could receive up to:
These amounts are issued quarterly, divided into four equal GST/HST credit payments per benefit year.
Canada Groceries and Essentials Benefit (Starting July 2026)
The GST/HST credit is becoming the Canada Groceries and Essentials Benefit (CGEB). Bill C-19 received Royal Assent on February 12, 2026 — this is law. The essentials benefit keeps the same eligibility and structure as the GST/HST credit, but quarterly payments increase by 25% for five years (2026–2031).
On top of that, a one-time top-up equal to 50% of your 2025–2026 annual amount will be issued starting June 5, 2026. To receive it, you must have been eligible for the GST/HST credit in January 2026 and filed your 2024 tax return.
Total you could receive in 2026:
After 2026, the one-time top-up expires. A single person would then receive about $700 annually under the essentials benefit, and a family of four about $1,400. These amounts will be indexed to inflation each year.
The Canada Groceries and Essentials Benefit will help over 12 million Canadians with modest incomes pay for everyday living costs like groceries and consumer goods. Many Canadians who currently receive the GST/HST credit will see their payments go up automatically.
Income Thresholds: Do You Earn Too Much to Qualify?
Your GST/HST credit is based on your adjusted family net income (AFNI) — your family net income from line 23600 of your tax return, adjusted for RDSP income and UCCB amounts. If you have a spouse or common-law partner, both adjusted net income amounts are combined.
The credit begins to phase out at roughly $42,500 in AFNI. For every $1,000 above that threshold, your annual credit drops by $50.
Here are the maximum income thresholds for the 2024 base year (July 2025–June 2026 payments), per the CRA. If your household income is above these levels, you won't receive any credit:
Single individuals and single-parent families:
Married or common-law couple:
When income increases from one year to the next, it can affect your payments starting the following July. For example, a higher 2025 income would reduce your GST/HST credit payments from July 2026 onward.
When Are GST/HST Credit Payments Issued?
GST/HST credit payments are issued quarterly on the 5th of January, April, July, and October. If the 5th falls on a weekend or holiday, the payment goes out on the last business day before.
2026 benefit payment dates:
Payments arrive via direct deposit if you've set that up with the CRA. If you haven't provided your direct deposit information, you'll receive a cheque by mail. If your total annual amount is under $50, the CRA may issue it as a single July payment instead of quarterly. These quarterly GST/HST credit payments help Canadians with modest incomes plan their budgets around predictable dates.
You can check your payment amounts and benefit payment dates anytime through CRA My Account.
What Can Change Your Payment Amount?
The Canada Revenue Agency CRA recalculates your GST/HST payments when any of the following applies:
- A reassessment of your or your spouse's tax return changes your family net income
- Your marital status changes (marriage, separation, or becoming a common-law couple)
- An eligible child turns 19 or leaves your care
- A change to your child's net income or your family situation
Keep your marital status, address, and direct deposit information up to date to avoid any disruption.
FAQs
Does the GST/HST credit affect other benefits?
No. The GST/HST tax credit is non-taxable and does not count as income for other government programs. If you receive Ontario Works, ODSP, Employment Insurance, CPP, or other child benefits like the Canada Child Benefit, your GST/HST credit payments won't reduce those amounts. The credit is also separate from tax refunds — it's a benefit, not a refund of tax you overpaid.
Provincial and territorial programs like the Ontario Trillium Benefit and the Ontario Sales Tax Credit are issued separately alongside your GST/HST credit based on the same tax return. Many low-income Canadians on social assistance don't realize the GST credit stacks on top of their other payments. Filing your return is all you need to do.
What should I do if I didn't get my payment?
Check your payment status in CRA My Account. Common reasons for missing payments include: you or your spouse didn't file a tax return for the previous year, your adjusted family net income exceeded the income thresholds, your marital status changed and you didn't report it, or you're a new resident who hasn't filed a completed form RC151. If the payment was issued but hasn't arrived, wait 10 business days, then contact the CRA at 1-800-387-1193.
How to Make Sure You're Eligible for the GST/HST Tax Credit
File your income tax return each year by April 30 — even if you earned nothing. This single step keeps you eligible for the GST/HST tax credit, the Canada Child Benefit, and provincial credits like the Ontario Trillium Benefit. If you previously lived in another country and recently became a resident of Canada, file Form RC151 as soon as you arrive.
If you need help covering expenses between quarterly payments, Bree offers interest-free cash advances up to $750 — no credit check, no late fees. Your government benefit payments count as qualifying income, so you can apply even if you're not working.
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