GST/HST credit 2026-27: payment dates and amounts

The GST/HST credit, renamed the Canada Groceries and Essentials Benefit in July 2026, pays four times in the 2026-27 benefit year: July 3 and Oct. 5, 2026, and Jan. 5 and April 5, 2027, the Canada Revenue Agency says. The yearly maximum is $679 for a single person, $890 for a couple and $234 for each child.

Updated Oct. 22, 2026

The payment dates come from the CRA’s RC4210 guide to the Canada Groceries and Essentials Benefit, and the amounts from its How much you can get page. The money is tax-free, paid every three months and based on your 2025 tax return. There is no separate application for most people.

Key facts

Has the GST/HST credit been renamed?

Yes. Parliament passed Bill C-19, the Canada Groceries and Essentials Benefit Act, which received royal assent on Feb. 12, 2026, Finance Canada said. The CRA says the GST/HST credit was renamed the Canada Groceries and Essentials Benefit as of July 2026 and that its eligibility, calculation and structure are the same as before.

The change came with more money. The CRA says the benefit amount rose 25 per cent in July 2026 and that the increase will remain for five years, from 2026 to 2031. The last payment under the old name went out on April 2, 2026. Eligible recipients also received a one-time top-up on June 5, 2026, worth about 50 per cent of their 2025-26 annual credit, the CRA said.

When are the GST/HST credit payments for 2026-27?

The CRA pays the benefit on the fifth day of July, October, January and April. When the fifth falls on a weekend or a federal statutory holiday, the money goes out on the last business day before it, which is why the first payment of this cycle arrived on Friday, July 3.

If your benefit works out to less than $50 a quarter, the CRA pays the whole year’s amount in one payment in July instead. The agency’s general benefit payment dates page listed dates only through Oct. 5, 2026, when checked on Oct. 22; the January and April 2027 dates are in the RC4210 guide. The Canada child benefit runs on its own schedule, covered in our November CCB and CPP payment date guide.

How much is the GST/HST credit for 2026-27?

The CRA lists annual maximums of $679 for a single person, $890 for a married or common-law couple and $234 for each eligible child under 19. The CRA’s payments chart for the 2025 base year shows single parents receive the same amounts as couples with the same number of children.

Single people with very low incomes get less than the maximum. The payments chart shows a single person with no children and adjusted family net income under $11,564 gets $445 a year, and the amount rises by two cents for each dollar of income above that level until it reaches $679. A single person with $20,000 of income, for example, gets $613.72.

The amounts above are the federal benefit only. The CRA notes your payment may also include money from a related provincial or territorial program, which has its own rules. Ontario’s separate benefit is explained in our Ontario Trillium Benefit guide.

What are the income limits for the 2026-27 benefit?

The benefit starts to shrink once adjusted family net income passes $46,432. The CRA’s payments chart shows it falling by five cents for each dollar above that threshold, so a single person with $50,000 gets $500.60 and a couple with two children and $60,000 gets $679.60. Working from those chart figures, the benefit reaches zero at the incomes below.

The CRA says the chart is a guideline. Its child and family benefits calculator gives a personal estimate, and your exact amount appears in your CRA account.

Who qualifies for the GST/HST credit?

According to the CRA’s eligibility page, you must be a resident of Canada for tax purposes in the month before a payment and at the start of the month it is paid. You must also be at least 19, unless you have or had a spouse or common-law partner, or you are or were a parent living with your child.

If you turn 19 during the benefit year and have filed a return, the CRA issues your first payment on the next payment date after your birthday. People whose family income is above the thresholds receive nothing, and parents are not generally eligible for a child who is in the care of a child welfare agency.

How do you apply for the GST/HST credit?

Most people do not apply. The CRA says you only need to file your tax return every year, even with no income to report, and that filing by April 30 avoids interruptions. If you have a spouse or common-law partner, the CRA combines both of your incomes to get adjusted family net income. Low-income filers can check whether they qualify for an automatically pre-filled CRA return.

New residents apply only for their first year. Without children, they submit Form RC151 online. With children under 19, they mail Form RC151, plus Form RC66 if they are eligible for the Canada child benefit, with proof of birth for each child. Only one application per household is needed. If you file a late return for an earlier year, the CRA may pay the missed amounts retroactively.

What should you do if a GST/HST credit payment is missing?

The RC4210 guide tells people to wait 10 working days after the payment date before calling the CRA at 1-800-387-1193. Before calling, check the payment status under Benefits and credits in your CRA account and make sure your address and direct deposit details are current.

The CRA lists the main reasons payments stop or change: an unfiled tax return, an unanswered CRA letter, an outdated address or bank account, a change in marital status, higher income, a loss of residency, or a debt the CRA has applied the payment against. Amounts also change when a child is born, turns 19 or a custody arrangement changes. Once your information is fixed, the CRA says missed amounts are paid with the next scheduled payment.

For background on how the new benefit replaced the old credit, see our report on the October groceries benefit payment, and our story on the carbon rebate deadline for late filers.

Frequently asked questions

When is the next GST/HST credit payment?

The next payment is Tuesday, Jan. 5, 2027, followed by Monday, April 5, 2027. The benefit is now called the Canada Groceries and Essentials Benefit, and both payments are based on your 2025 tax return.

How much is the GST/HST credit in 2026-27?

The maximum is $679 a year for a single person, $890 for a married or common-law couple and $234 for each child under 19, paid in four equal quarterly payments.

Is the GST/HST credit still being paid?

Yes. It was renamed the Canada Groceries and Essentials Benefit in July 2026 under Bill C-19, with the same rules and amounts 25 per cent higher for five years.

Do I need to apply for the GST/HST credit?

No. File your tax return each year and the CRA checks your eligibility automatically. Only new residents apply, using Form RC151 for their first year in Canada.

What income is too high for the GST/HST credit?

The benefit shrinks above $46,432 of adjusted family net income and ends at about $60,012 for a single person, $64,232 for a couple without children and $82,952 for a family with four children.

Why didn’t I get my GST/HST credit payment?

Common reasons are an unfiled return, outdated address or banking details, higher income or a debt owed to the government. Wait 10 working days after the payment date, then call the CRA at 1-800-387-1193.

Is the GST/HST credit taxable?

No. The CRA describes the Canada Groceries and Essentials Benefit as a tax-free quarterly payment for individuals and families with low and modest incomes.

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Sources: Canada Revenue Agency, Canada Groceries and Essentials Benefit, Guide RC4210, payments chart, 2025 base year and benefit payment dates; Finance Canada, Legislation passes to deliver new Canada Groceries and Essentials Benefit.