The GST/HST credit is a tax-free, quarterly benefit paid by the Canada Revenue Agency (CRA) to help lower- and middle-income Canadians offset the goods and services tax (GST) or harmonized sales tax (HST) they pay on everyday purchases. Paid every three months, this modest but reliable payment is designed to provide steady financial relief for essentials like groceries, gas and household bills. Many eligible Canadians receive the credit automatically when they file their tax return each year.
What is the GST/HST credit?
The GST/HST credit is a tax-free, quarterly payment issued by the Canada Revenue Agency to eligible residents of Canada. It reduces the net effect of GST/HST paid on daily purchases for individuals and families with low to modest incomes. Payments are usually deposited directly into your bank account via direct deposit, or mailed as a cheque if you have not registered for direct deposit.
How is the GST/HST credit calculated?
Eligibility and payment amounts depend on several factors reported on your tax return: household net income, marital status, and the number of dependent children under 19. The CRA uses the information from your tax return for the previous year to determine eligibility and calculate the credit. In general, the lower your household income, the larger the quarterly payment you may receive.
The table below shows which tax return year is used to calculate payments for each 12-month payment period:
| Base year (tax return filed) | Payment period | Payment months |
|---|---|---|
| 2025 | July 2026 – June 2027 | July 2026, October 2026, January 2027, April 2027 |
| 2024 | July 2025 – June 2026 | July 2025, October 2025, January 2026, April 2026 |
| 2023 | July 2024 – June 2025 | July 2024, October 2024, January 2025, April 2025 |
| 2022 | July 2023 – June 2024 | July 2023, October 2023, January 2024, April 2024 |
| 2021 | July 2022 – June 2023 | July 2022, October 2022, January 2023, April 2023 |
GST/HST credit payment dates for 2026
The CRA issues GST/HST credit payments quarterly, typically in January, April, July and October, provided you’ve filed your tax return for the relevant year. For 2026, the scheduled payment dates are listed below. Some earlier dates may be shown as previously scheduled or updated; check your CRA My Account for the most current information specific to you.
January 5, 2026April 2, 2026- July 3, 2026
- October 5, 2026
If you receive payments by direct deposit, the funds should appear in your bank account on the scheduled dates. For payments by mail, allow up to 10 business days for the cheque to arrive after the payment date.
How to check your payment schedule
You can view your personalized GST/HST credit schedule anytime through CRA My Account. The online portal provides your next payment date, payment amount, and whether the payment will be deposited or mailed. To check your schedule:
- Log in to CRA My Account.
- Go to the “Benefits and credits” section.
- Locate the GST/HST credit entry in your payment summary.
What to do if your payment is late or missing
If a scheduled payment does not arrive, follow these steps before contacting the CRA:
1. Allow for processing and mail delays
Mail-delivered cheques can take up to 10 business days to reach you. If you’re on direct deposit, check your bank account and CRA My Account for any posted deposit activity.
2. Confirm payment status in CRA My Account
The portal will indicate whether a payment has been issued, if there are any holds or processing delays, and whether your account information is up to date.
3. Verify your address and banking details
If you have moved or changed banks since you last updated the CRA, payments can be delayed or returned. Update your address and direct deposit information online through CRA My Account or by phone to avoid future interruptions.
4. Contact the CRA if necessary
If more than 10 business days have passed since the payment date and you’ve confirmed your information is correct, call the CRA at 1-800-387-1193 to request a payment trace or a reissue.
Get your GST/HST credit faster: Set up direct deposit
Direct deposit is the fastest, most secure way to receive your GST/HST credit. Payments arrive on time and you avoid the risk of lost or delayed mail. In some cases, direct deposit can result in payments appearing in your account a day earlier than mailed cheques.
How to set up direct deposit in CRA My Account
To enroll in direct deposit using CRA My Account, you’ll need your banking details—transit number, institution number and account number. The basic steps are:
- Log in to CRA My Account.
- Navigate to “Direct Deposit” under the “Profile” or “Account” section.
- Enter your bank account number, transit number and financial institution number, then save your changes.
Many financial institutions also offer a secure direct deposit setup option through their own online banking platforms.
FAQs
Payment amounts vary depending on your income and family size. The figures below illustrate common maximums used for calculating the credit: a single person with no children may receive up to $519; a single person with one child may receive up to $859. Married or common-law couples without children can receive up to $680. Additional children may increase the payment by $179 per child under 19. Actual amounts depend on your reported income and household composition.
“Canada FPT” stands for Federal-Provincial-Territorial and is a deposit label the CRA uses for several benefit programs. If you see that description on your bank statement, the deposit could be a GST/HST credit, Canada Child Benefit (CCB), Climate Action Incentive Payment (CAIP), or another federal-provincial benefit. To confirm which payment you received, sign in to CRA My Account and check the “Benefits and credits” section.
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Read more about taxes:
- Do you pay GST/HST when you build or renovate a house?
- Canada’s income tax brackets for 2025, plus the maximum tax you’ll pay based on income
- How the Canada GST/HST tax credit works
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