Millions of Canadians can expect their first GST/HST credit payment of 2026 to arrive on Monday, January 20, either by direct deposit or mailed cheque. For many households, this quarterly payment from the Canada Revenue Agency (CRA) comes at a critical time, just weeks after the holiday season, when budgets are often stretched thin.
This payment offers immediate relief to low- and modest-income Canadians, helping offset the impact of sales taxes on everyday purchases. Even more importantly, another increase is scheduled for July 2026, meaning higher payments are on the way later in the year.
Before that happens, here is everything you need to know about the January 2026 GST/HST credit—including eligibility rules, payment amounts, income thresholds, important dates, and what to do if your payment is missing.
What the GST/HST Credit Is and Why It Matters
The GST/HST credit is a tax‑free quarterly benefit designed to help Canadians with lower incomes recover some of the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay on daily necessities.
Unlike many government benefits, there is no annual application for most recipients. Once you file your tax return, the CRA automatically calculates your eligibility and payment amount.
Because the credit is not taxable, it does not count as income and does not reduce eligibility for other federal or provincial benefits.
How the GST/HST Credit Is Calculated
The GST/HST credit does not follow the calendar year. Instead, it runs on a July‑to‑June benefit cycle.
For the January 2026 payment, the CRA uses your 2024 tax return to calculate eligibility and amounts. Here’s how the 2026 benefit year works:
- January and April 2026 payments → Based on 2024 tax return
- July and October 2026 payments → Based on 2025 tax return
This structure is why filing your tax return every year on time is essential, even if you had little or no income
Who Is Eligible for the January 2026 GST Credit
You may qualify for the GST/HST credit if you meet all of the following conditions:
- You are a resident of Canada for tax purposes
- You are 19 years or older, or:
- Under 19 and have a child, or
- Under 19 and have a spouse or common‑law partner
For most Canadians, eligibility is calculated automatically after filing taxes.
Special Rules for Newcomers to Canada
Newcomers to Canada may need to apply manually during their first year:
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- Form RC151 – If you do not have children
- Form RC66 – If you have children
After your first tax return is filed and assessed, the CRA will generally calculate your GST/HST credit automatically in future years.
GST/HST Credit Amounts for January 2026
For the July 2025 to June 2026 benefit year, the maximum annual GST/HST credit amounts are:
| Family Type | Maximum Annual Amount |
|---|---|
| Single adult | $533 |
| Married or common‑law couple | $698 |
| Each child under 19 | $184 |
These amounts are paid quarterly, meaning the January 2026 payment represents one‑quarter of the annual total.
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Example: How Much a Family Could Receive
A family of four (two adults and two children) could receive:
- $698 for the couple
- $184 × 2 = $368 for children
- Total annual credit: $1,066
That works out to about $266.50 per quarter, including the January 2026 payment.
Your actual amount may be lower, depending on your adjusted family net income (AFNI).
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Income Thresholds That Reduce or Eliminate the Credit
The GST/HST credit phases out as income increases. If your household income exceeds certain thresholds, your payment will be reduced—or eliminated entirely.
Based on the 2024 tax return, the credit becomes $0 at approximately:
| Household Type | Income Where Credit = $0 |
|---|---|
| Single, no children | $56,181+ |
| Single parent with 1 child | $63,161+ |
| Couple with 2 children | $66,841+ |
| Couple with 4 children | $74,201+ |
If your income is below these limits, your payment is calculated on a sliding scale based on household size and net income.
January 2026 GST Credit Payment Date Confirmed
The CRA has confirmed that the January 2026 GST/HST credit payment date is:
- January 20, 2026
Payments will be issued by:
- Direct deposit (fastest and most reliable)
- Mailed cheque (may take longer)
Full GST/HST Credit Payment Schedule for 2026
Here are the official CRA payment dates for the year:
| Payment Date | Quarter |
|---|---|
| January 20, 2026 | Q1 |
| April 2, 2026 | Q2 |
| July 3, 2026 | Q3 (new benefit year + increase) |
| October 5, 2026 | Q4 |
| January 20, 2027 | Q1 (next cycle) |
What Happens If Your Quarterly Payment Is Under $50
If your quarterly GST credit is less than $50, the CRA does not issue four small payments.
Instead, the CRA will combine all four quarters and issue one lump‑sum payment in July.
This is normal and not a mistake.
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GST Credit Increase Coming in July 2026
Good news for recipients: the CRA will increase the GST/HST credit by 2% starting July 2026, in line with inflation indexing.
Expected new annual maximum amounts from July 2026 to June 2027 are:
| Family Type | Estimated Annual Amount |
|---|---|
| Single adult | ~$543 |
| Couple or common‑law partners | ~$712 |
| Each eligible child | ~$188 |
A family of four could receive about $1,131 per year once the increase takes effect.
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What to Do If You Don’t Receive Your January 20 Payment
If your payment does not arrive on January 20, take these steps before contacting the CRA:
- Log into CRA My Account
- Check direct deposit information
- Confirm your mailing address
- Review whether the payment was applied to outstanding debts
- Look for CRA notices or messages
Delays are far more common with cheques, which is why direct deposit is strongly recommended.
Why Direct Deposit Is the Best Option
Using direct deposit ensures:
- Faster payments
- Fewer delays
- Reduced risk of lost or stolen cheques
- Automatic access on payment day
You can update your banking information through CRA My Account or by contacting the CRA directly.
GST/HST Credit Scams: What to Watch Out For
Whenever CRA payment dates approach, scammers become more active.
Be cautious of:
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- Texts claiming you must “verify” your GST payment
- Emails asking you to “unlock” or “confirm” banking details
- Links pretending to be CRA websites
The CRA will never ask for personal or banking information by text or email.
Always use CRA My Account or official phone numbers to check your payment status.
Why the GST Credit Remains Important in 2026
With food, rent, utilities, and transportation costs still high, the GST/HST credit remains a key support program for millions of Canadians.
While it may not cover all expenses, it provides predictable, tax‑free support that helps households manage rising costs throughout the year.