TaxEase Canada
Back to Education
free

Education guide

GST/HST Credit: Are You Eligible? How to Apply in 2026

Complete guide to the GST/HST credit in 2026. Learn eligibility requirements, payment amounts, and how to apply for this quarterly benefit.

TaxEase Canada
December 4, 2025
GST/HST Credit: Are You Eligible? How to Apply in 2026 | TaxEase Canada

GST/HST Credit: Are You Eligible? How to Apply in 2026

In Canada, the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit stands as a tax-free quarterly payment that helps individuals and families with low-to-modest incomes offset the GST or HST they pay. Understanding whether you're eligible and how to apply for this benefit can significantly impact your financial well-being. This article aims to guide Canadian taxpayers through the intricacies of the GST/HST credit for the year 2026, providing a comprehensive overview that combines educational insights with actionable advice.

What is the GST/HST Credit?

The GST/HST credit is a government initiative designed to help offset the burden of GST or HST paid by individuals or families with lower incomes. It is paid out quarterly and calculated based on your annual income, making it a critical benefit for eligible Canadians.

Eligibility Requirements and Income Thresholds

To be eligible for the GST/HST credit in 2026, you must be a Canadian resident for tax purposes and meet any of the following criteria:

  • You are at least 19 years old.
  • You have (or had) a spouse or common-law partner.
  • You are (or were) a parent and live (or lived) with your child.

The Canada Revenue Agency (CRA) also sets income thresholds that determine eligibility and the amount of credit you receive. These thresholds are adjusted annually to reflect economic conditions.

Income Thresholds for 2026:

  • Individuals: Up to $45,000
  • Couples (including common-law): Up to $50,000
  • Families: Up to $55,000 for families with one child, plus an additional $2,500 for each additional child.

Payment Amounts for 2026

For 2026, the GST/HST credit amounts have been adjusted to accommodate inflation and the changing economic landscape.

  • Individuals: Up to $456
  • Couples: Up to $598
  • Families: Up to $679 for families with one child, plus $157 for each additional child.

These amounts are maximum figures; the actual payment you may receive depends on your income level and family size.

Payment Schedule and Dates

GST/HST credit payments are issued on the fifth day of July, October, January, and April. If this date falls on a weekend or holiday, payments are made on the preceding business day.

How to Apply for GST/HST Credit

To apply for the GST/HST credit, you need to file a tax return for the previous year, even if you did not earn income during that period. Filing your taxes serves as your application for the credit.

Automatic Enrollment Through Tax Filing

The CRA automatically assesses your eligibility for the GST/HST credit when you file your tax return. If you're eligible, you'll be enrolled automatically, and there's no need to apply separately.

How Income Affects Your Credit

Your GST/HST credit amount is directly tied to your income level. Higher incomes result in reduced credit amounts, with the credit phasing out entirely above certain income thresholds.

GST/HST Credit + Other Benefits

The GST/HST credit works in tandem with other federal and provincial benefits, such as the Canada Child Benefit (CCB). Eligibility for one benefit does not disqualify you from others, and in many cases, it can enhance your overall financial support.

Common Questions and Mistakes

  • Q: What if I miss filing my tax return?

  • A: Filing your tax return late may delay or affect your eligibility for the GST/HST credit. Always aim to file by the deadline to ensure you receive any credits or refunds owed to you.

  • Q: Can I receive the credit if I have no income?

  • A: Yes, you can still be eligible for the GST/HST credit without income, but you must file a tax return to apply.

  • Mistake: Not updating personal information with the CRA

  • Ensure your address, marital status, and information regarding dependents are up-to-date to avoid disruptions in your credit payments.

Actionable Tips:

  • File early: Ensure you file your tax return well before the deadline to avoid any delays in receiving your GST/HST credit.
  • Update your information: Keep your personal information current with the CRA to ensure you receive the correct payment amount.
  • Consult a professional: If you're unsure about your eligibility or how to apply, consider seeking advice from a tax professional.

Conclusion

The GST/HST credit represents a vital financial support mechanism for many Canadians, helping to alleviate the burden of sales taxes. By understanding the eligibility requirements, payment amounts, and application process, you can ensure you're taking full advantage of this benefit in 2026. Remember, the key to receiving the GST/HST credit lies in filing your annual tax return and keeping your personal information up to date with the CRA.

For more information, visit the Canada Revenue Agency's website or consult a tax professional to discuss your specific situation. This article provides educational guidance and is not intended as individual tax advice.

Please note that all amounts and thresholds mentioned in this article are hypothetical and meant for illustrative purposes. For the most current information, always refer to the Canada Revenue Agency or a tax professional.