The GST/HST credit is a tax-free quarterly payment from the CRA to help low- and modest-income Canadians offset the sales tax they pay. You don't need to apply — just file your tax return. For 2026, a single person can receive up to $519/year, and families get up to $680 plus $179 per child under 19.
The GST/HST credit phases out at 5% of every dollar of adjusted family net income (AFNI) above the threshold. Below are the maximum annual credits and the income at which the credit hits zero for the July 2025–June 2026 benefit year.
| Household | Max annual credit | Phase-out starts at AFNI | Income at $0 credit |
|---|---|---|---|
| Single, no children | $519 | $44,530 | $54,910 |
| Couple, no children | $680 | $52,255 | $65,855 |
| Couple + 1 child | $859 | $52,255 | $69,435 |
| Couple + 2 children | $1,038 | $52,255 | $73,015 |
| Single parent + 1 child | $859 | $52,255 | $69,435 |
Source: CRA — GST/HST credit. Single-parent households are treated as a "couple" for threshold purposes (one adult amount + one equivalent-to-spouse amount).
You're eligible for the GST/HST credit if you meet all four conditions:
You're not eligible if any of these apply:
The credit phases out at 5 cents for every dollar of net income above the threshold. For a single person earning $50,000, the reduction is ($50,000 − $44,530) × 5% = $273.50, leaving about $245.50 for the year. At roughly $55,000, the credit hits zero for singles.
New to Canada? You may be eligible after you've been a resident for at least one month. File Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) to start receiving payments before your first tax filing.
The GST/HST credit is separate from provincial sales tax credits. Ontario, for example, has the Ontario Sales Tax Credit (OSTC) which is paid alongside the GST/HST credit through the Ontario Trillium Benefit. Check your province's benefit programs for additional credits.
Coming July 2026: the GST/HST credit is being replaced by the new Canada Groceries and Essentials Benefit (CGEB) — same eligibility rules, larger amounts. Your final GST/HST credit payment is April 4, 2026.
Reviewed April 2026 · CRA benefit amounts for July 2025–June 2026 payment period