Canadians who receive the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit are preparing for changes in 2026 that could affect their eligibility, payment amounts and timing. With economic pressures still a reality for many low- and modest-income households, adjustments to the GST/HST credit can make a meaningful difference in year-end budgets and help support basic needs. As payments continue through the Canada Revenue Agency (CRA), understanding how eligibility is determined, how much individuals and families might receive, and when deposits are expected will help recipients plan ahead.
This article covers the GST/HST payment structure, updated eligibility criteria, projected payment increases in 2026, specific payment dates, how the payments are calculated, and what beneficiaries should do to ensure they receive the funds they are entitled to. The phrase “payment is coming” is central here, because scheduled GST/HST credit deposits are already part of the federal benefits calendar, and any changes for 2026 could further affect regular deposits.
What Is the GST/HST Credit and Why It Matters
The GST/HST credit is a quarterly tax-free payment issued by the CRA to help offset the impact of sales taxes on low- and modest-income Canadians. Unlike monthly benefits such as the Canada Child Benefit or Old Age Security, the GST/HST credit is paid every three months. It exists to provide targeted relief to households that carry a disproportionate burden from consumption taxes.
The credit is based on family net income and adjusted for family size, marital status and other factors. Since eligibility and payment amounts are tied to income tax returns, accurate and timely filing of the previous year’s taxes is essential to receiving the GST/HST credit.
In 2026, changes in eligibility thresholds and payment amounts are expected due to ongoing updates in benefit parameters and inflation adjustments. This means some families may receive more than they did in previous years, while others may see changes based on income fluctuations.
How Eligibility for the 2026 GST/HST Credit Is Determined
Eligibility for the GST/HST credit depends primarily on income and family structure. For the 2026 payment year, eligibility is based on the most recent tax return the CRA has on file, typically the 2025 return filed in early 2026. The key criteria include:
- Residency Status: You must be a resident of Canada for income tax purposes at the beginning of the payment period. Non-residents generally do not qualify.
- Age: You must be at least 19 years old, or a spouse/common-law partner, or have (or previously had) a child.
- Income Thresholds: The CRA compares your adjusted family net income against established thresholds that determine eligibility and how much credit you will receive. These thresholds are indexed for inflation and may be increased for 2026.
- Tax Filing: You must file your income tax return on time each year. The CRA uses your latest tax return to assess eligibility. If you do not file, you may not receive the GST/HST credit, even if you would otherwise qualify.
For many Canadians, eligibility is straightforward, but changes in income, household status, separation, divorce, or the addition of dependents can affect the amount you receive or whether you qualify.
Projected Payment Increases in 2026
Each year, the federal government reviews benefit programs and adjusts payment amounts to respond to economic trends, inflation and cost-of-living pressures. For the GST/HST credit, this means potential increases in the base amounts paid to eligible individuals and families.
While the final figures for 2026 have not yet been officially released, projections indicate:
- Adjusted Income Thresholds: Income brackets used to determine eligibility will be increased to reflect inflation. This means some households with slightly higher incomes than in past years may still qualify.
- Higher Base Credit Amounts: The base amount of the credit may increase, providing additional support to recipients. This reflects policy decisions to maintain the real value of benefits as living costs rise.
- Indexation for Inflation: Regular indexation based on the Consumer Price Index ensures that benefit values keep pace with inflation. This affects how much recipients receive each quarter.
These adjustments mean that many Canadians who currently receive the GST/HST credit could see larger payments in 2026, or remain eligible when they might not have in previous years.
Payment Amounts: How Much Canadians Could Receive
GST/HST credit amounts are determined by family net income, marital status and number of children or dependents. Roughly speaking:
- Lower-income households receive the maximum benefit amount.
- As income increases, the credit amount decreases on a sliding scale.
- Families with children receive higher amounts than single individuals.
Although exact figures for 2026 have not yet been formally announced, the base amounts are typically clarified by the CRA after the federal budget and benefit parameters are finalized. Historically, the credit has included:
- A base amount for eligible individuals.
- Additional amounts for a spouse or common-law partner.
- A supplement for each child under a specific age.
These combined elements form the total GST/HST credit payment a household receives each quarter.
For example, a low-income family of four might receive a higher quarterly credit than a single individual with similar income, because of the additional amounts allotted for dependents.
Exact figures, based on indexed amounts for 2026, will be published by the CRA closer to the payment start dates.
Scheduled Payment Dates for 2026
The GST/HST credit is paid quarterly. The typical schedule includes four payment periods each year, paid on the following months:
- January
- April
- July
- October
For 2026, the CRA will announce the precise deposit dates well in advance, but Canadians can anticipate payments within these months. Payments are issued according to the CRA’s benefits calendar, and the phrase “payment is coming” reflects the regularity and predictability of these quarterly deposits.
Direct deposit recipients receive payments directly into their bank accounts. Others receive a cheque by mail. It is essential that the CRA has up-to-date banking information on file to avoid delays.
The CRA generally mails a notice of payment dates and amounts to eligible recipients ahead of time, so individuals and families know when to expect the credit.
How the Payment Is Calculated
The GST/HST credit amount is calculated based on formulas that take income and family circumstances into account. Generally:
- Determine Adjusted Family Net Income: This figure comes from your latest filed tax return and includes income from all members of your tax family.
- Compare to Thresholds: If your income falls below the qualifying thresholds, the CRA calculates your credit amount based on how far below the threshold your income is.
- Apply Family Composition Factors: Amounts for spouses and dependents are added.
- Phase-Out Rules: As family net income rises above a cutoff, the credit begins to phase out on a sliding scale until it reaches zero.
Since the GST/HST credit is indexed yearly, the phase-out ranges and base amounts are updated to reflect inflation.
As a result, determining the exact amount can involve multiple steps, and recipients are encouraged to use CRA calculators or speak with a tax professional if they want precise estimates.
Filing Taxes to Ensure You Get the Payment
One of the most important steps Canadians can take to ensure they receive the GST/HST credit is to file their income tax return every year, even if they owe no tax. The CRA uses this information to assess eligibility and calculate amounts.
If you do not file a return, the CRA cannot determine your credit entitlement, and your payments may be delayed or not issued at all.
Filing on time, keeping personal information current, and including correct details for household members are all critical.
What Happens if Your Income Changes
Life changes can affect your eligibility or payment amount. These include:
- Marriage or separation
- Birth of a child or addition of a dependent
- Changes in employment income
- Retirement
- Disability or extended leave
Since the GST/HST credit is based on income and family net income, reporting life changes on your tax return helps the CRA reassess your eligibility and payment amount.
Some changes require updates directly with CRA, such as address or banking information.
What to Do If You Miss a Payment
If you expect a GST/HST credit payment and do not receive it, you should:
- Check that you filed your most recent tax return.
- Confirm that CRA has your correct banking information for direct deposit.
- Contact the CRA to inquire about your payment status.
Delays can happen due to processing issues, incomplete tax filings or outdated information.
How the GST/HST Credit Works With Other Benefits
The GST/HST credit complements other federal and provincial benefits. It is designed to work alongside:
- Canada Child Benefit
- Old Age Security and Guaranteed Income Supplement
- Provincial tax credits
- Disability tax credit
Because it is tax-free, the GST/HST credit does not affect eligibility for most other programs.
With projected increases in eligibility thresholds and base amounts, Canadians receiving the GST/HST credit may see payment increases in 2026. The quarterly nature of the payment means recipients can expect deposits throughout the year, with specific dates announced by the CRA closer to each period.
Remember that “payment is coming” refers to scheduled quarterly deposits that are part of Canada’s tax and benefits system. By filing taxes on time, keeping personal and banking information up to date, and understanding how eligibility is determined, Canadians can ensure they receive the full GST/HST credit they qualify for.
As more details become available, the CRA will publish updated figures and payment dates. Beneficiaries should review their notices carefully and plan ahead. If you want help estimating your projected 2026 credit amounts or understanding how changes may affect your payments, a registered tax professional can provide guidance based on your individual circumstances.