The Goods and Services Tax / Harmonized Sales Tax (GST/HST) credit is a quarterly tax-free payment provided by the Canada Revenue Agency (CRA). It is designed to assist individuals and families with modest incomes by offsetting a portion of the sales taxes they pay throughout the year.

Knowing when these payouts arrive and how family size affects calculation rates allows you to incorporate these tax-free deposits into your quarterly spending.

1. Official GST/HST Credit Payout Dates for 2026

The CRA issues quarterly GST/HST credit payments on the 5th day of the scheduled month. If the 5th falls on a weekend or holiday, the deposit arrives on the preceding business day:

• January 5, 2026
• April 2, 2026 (adjusted for holiday weekend)
• July 3, 2026
• October 5, 2026

2. Benefit Amounts & Income Thresholds

Your annual credit entitlement is calculated automatically based on your Adjusted Family Net Income (AFNI) reported on your prior year’s tax filing.

Household Type	Maximum Annual Credit Amount	Quarterly Deposit Amount
Single Individual	Up to $519 / year	Up to $129.75 / quarter
Married or Common-Law Couple	Up to $680 / year	Up to $170.00 / quarter
Per Dependent Child Under 19	Up to $179 / year per child	Up to $44.75 / quarter per child

3. Maximizing Government Benefits and Settlement Tax Refunds

• Combine Sales Tax and Child Credits: Align your GST/HST deposits with monthly family payments—check dates using our 🔗 Canada Child Benefit Schedule Guide.
• Deduct Out-of-Pocket Expenses: Lower your reported net income to maintain maximum benefit payouts—review eligible medical claims in our 🔗 Medical Expenses Tax Credit Guide.
• Update Address & Banking Direct Deposit: Manage your official payout details directly online using your 🔗 CRA My Account Setup.

4. Frequently Asked Questions (FAQ)

Do I have to apply separately to receive the GST/HST credit?

No separate application form is needed! The CRA automatically determines your eligibility every year as long as you file your annual Canadian income tax return.

What happens if my quarterly GST/HST calculation is less than $50 total for the year?

If your total annual entitlement is less than $50, the CRA sends your entire entitlement in one lump-sum payment during the first payout month (July) instead of splitting it across four quarters.

💬 Editor’s Note & Personal Insights

Newcomers to Canada should file a simple tax return for their arrival year even if they had zero Canadian income. Filing opens your official record with the CRA and triggers these quarterly sales tax credit checks automatically!