The next GST/HST credit payment is scheduled for July 5, 2026. This is also the start of the new benefit year — amounts will be recalculated based on your 2025 tax return, so if your income changed last year, expect a different amount starting this payment. It will also be one of the last GST/HST credit payments before the program is permanently replaced by the Canada Groceries and Essentials Benefit (CGEB) later in the year.

Background: How the GST/HST Credit Works

The GST/HST credit is a tax-free quarterly payment designed to offset some of the GST and HST that lower-income Canadians pay throughout the year. It launched in 1991 alongside the GST itself. Eligibility is automatic for anyone who files a Canadian tax return, is 19 or older (or has a spouse/child), and has an adjusted family net income below the phase-out threshold. There's no application form — the CRA calculates and deposits the payment based on your most recent tax return.

July 2026 Payment Details

The GST/HST credit is paid quarterly: January, April, July, and October. The July payment is always significant because it kicks off the new benefit year with potentially adjusted amounts. For the July 2026–June 2027 benefit year, maximum annual amounts are expected to be:

• Single individual: ~$519/year ($129.75/quarter)
• Married/common-law couple: ~$680/year ($170/quarter)
• Per child under 19: ~$179 added/year ($44.75/quarter)

These amounts are indexed to inflation and adjusted annually. The exact 2026–2027 amounts will be confirmed by the CRA in June.

Income Thresholds and Phase-Out

The GST/HST credit is reduced as your adjusted family net income (AFNI) rises, then fully clawed back once you cross the upper threshold. For the current benefit year:

• Single with no children: reduced starting at ~$42,000 AFNI, fully phased out around $52,000.
• Couple with no children: reduced starting at ~$42,000, fully phased out around $58,000.
• Couple with two children: reduced starting at ~$42,000, fully phased out around $62,000.

The reduction rate is 5% on every dollar of AFNI over the lower threshold. So a single person with $47,000 of AFNI loses $250 of their annual credit ($5,000 × 5%), receiving roughly $269/year instead of the maximum $519. Use our GST/HST credit calculator to see your exact quarterly amount based on your income and family size.

Worked Example: Single Parent in Ontario

A single parent with one child under 19 and an AFNI of $35,000 is below the phase-out threshold. They receive the full single + dependent + first-child amounts: roughly $519 + $179 = $698/year, paid as four quarterly deposits of about $174.50. Their July 5 deposit will be one-quarter of that, hitting their bank account on the morning of July 5 (or the next business day if it falls on a weekend).

Worked Example: Couple With Two Kids in Alberta

A couple in Calgary with two kids and a combined AFNI of $50,000 receives roughly $680 (couple base) + $179 × 2 (children) = $1,038/year minus a phase-out reduction. With AFNI at $50,000 — $8,000 above the $42,000 threshold — the reduction is $400. Net annual credit: about $638, or $159.50/quarter.

What Changed From Last Year

If your 2025 income was significantly different from your 2024 income — whether from a raise, job loss, parental leave, or retirement — your July payment will reflect that change. The CRA uses your 2025 tax return (due April 30, 2026) to calculate the new benefit year's payments. Common scenarios where the July recalculation surprises people:

• You took parental leave and your income dropped — your payment will go up.
• You started a new job mid-year and earned more in 2025 — your payment may shrink or stop.
• You retired and your income dropped sharply — your payment will likely increase.
• You separated or divorced — your AFNI drops to just your own income, often increasing your payment.
• You became a Canadian resident partway through 2025 — you may receive a pro-rated payment.

Haven't filed yet? File as soon as possible. Late filing doesn't just risk penalties — it can delay your GST/HST credit payments until your return is processed. See our tax deadline guide for full details.

How to Check Your Payment

Log into My CRA Account to see your expected payment amount and confirm your direct deposit information is current. Mailing addresses are also worth verifying — if you moved in 2025 and the CRA still has your old address, paper cheques (and any mailed correspondence) won't reach you. You can also check all your upcoming benefit dates with our GST/HST credit payment dates tool.

What Comes After: The CGEB Transition

The July 2026 payment may be one of the last under the GST/HST credit name. Starting later in the year, the credit is being permanently replaced by the Canada Groceries and Essentials Benefit (CGEB), which provides higher quarterly amounts to most households. The transition is automatic — if you receive the GST/HST credit, you'll automatically be enrolled in CGEB based on the same 2025 tax return.

Source: Canada Revenue Agency — GST/HST credit overview and benefit calendar (canada.ca/en/revenue-agency).