New GST Payment In Canada January 2026

Last Updated On 6 January 2026, 7:51 AM EST (Toronto Time)

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The first GST payment of 2026 will be issued Canada-wide on Monday, January 5th, with deposits landing by direct deposit for most eligible recipients and cheques following by mail for others.

For millions of households, this first GST payment of 2026 matters because it arrives right after the holidays, and it is one of the most predictable quarterly supports in the CRA benefit calendar.

The additional good news is that this benefit is not only arriving in early January—it will also get a boost in mid-2026.

In this guide, we break down who qualifies, how the CRA determines eligibility, what to expect on January 5, and every GST payment date you should mark on your 2026 calendar.

What the GST/HST credit?

The GST/HST credit is a tax-free quarterly benefit that helps low- and modest-income Canadians offset GST/HST paid on everyday purchases.

Payments are recalculated on a fixed July-to-June benefit-year cycle and can change when income or family details change.

How is the January 5 GST payment calculated?

January is part of the quarterly schedule, but the amount is not random.

The GST/HST credit payment period runs from July to June.
The January and April 2026 payments are based on adjusted family net income from the 2024 tax return.
The July and October 2026 payments are based on adjusted family net income from the 2025 tax return.

That is why filing on time (and keeping CRA details current) is the single most important step to protect uninterrupted payments.

Eligibility criteria for the HST/GST payments in 2026

Eligibility for the GST/HST credit is assessed automatically when you file your tax return, and the CRA confirms you generally do not need to apply each year.

However, new permanent residents who landed after the tax filing season need to apply to get GST credit.

You may qualify if you meet the CRA’s core eligibility rules:

You are a resident of Canada for tax purposes (including in the month before a payment and at the start of the month the payment is made).
You are at least 19 years old, or you are under 19 and meet at least one condition:
- you have (or had) a spouse or common-law partner, or
- you are (or were) a parent living with your child.
Your entitlement is income-tested, meaning the credit phases out as net family income rises and can be reduced to $0 for higher-income households.

GST credit for newcomers to Canada

Newcomers can qualify once they become residents of Canada for income tax purposes.

In many cases, newcomers need to apply for the first year before filing their first Canadian tax return, and thereafter, the CRA typically assesses eligibility automatically through annual tax filings.

CRA guidance also notes:

only one application per household is required;
newcomers without children can use RC151 GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada (including an online submission option);
newcomers with children may need to submit the RC66 Canada Child Benefit Application includes federal, provincial, and territorial programs, along with required supporting documents.

This is why the GST credit is often among the first recurring CRA benefits many newcomers see once their tax and benefit setup is complete.

How much GST payment could you receive?

Your GST/HST credit amount depends on household size, marital status, province/territory, and net family income.

For the July 2025 to June 2026 benefit year (the cycle that includes the January 5, 2026 payment), the maximum annual amounts are listed as:

$533 for a single individual
$698 for couples or common-law partners
$184 for each eligible child under 19

Also note these are the maximum amounts, but you may receive a lower amount depending on your income.

Because the GST credit is paid quarterly, recipients generally receive one-quarter of their annual entitlement per payment date (unless special CRA rules apply).

Income thresholds for GST payments

GST/HST credit amounts are income-tested. Your entitlement is based on your adjusted family net income (AFNI), your marital status, and the number of eligible children under 19 registered for benefits.

If your AFNI reaches the “not entitled” threshold for your household type, the GST/HST credit is reduced to $0.

For the 2024 base year (which drives payments in the July 2025 to June 2026 benefit period, including January 2026 and April 2026), CRA lists the following income levels where you will no longer receive GST/HST credit payments.

Single individuals and single-parent families (2024 base year)

Single individual with no children: $56,181+
Single parent with 1 child: $63,161+
Single parent with 2 children: $66,841+
Single parent with 3 children: $70,521+
Single parent with 4 children: $74,201+

Married or common-law households (2024 base year)

Married/common-law with no children: $59,481+
Married/common-law with 1 child: $63,161+
Married/common-law with 2 children: $66,841+
Married/common-law with 3 children: $70,521+
Married/common-law with 4 children: $74,201+

Important nuance for readers

These figures are the point where you are not entitled to receive the credit. If you are below these levels, your payment may still be reduced depending on your AFNI and household details.
CRA updates thresholds by base year, and July is when the new benefit-year recalculation takes effect.

New GST Payment Increase Coming In 2026

A key point many readers miss is that GST/HST credit amounts are reset every July, not in January.

The benefit year that started in July 2025 (running through June 2026) reflected a 2.7% indexation increase, following higher indexation in prior years as inflation ran hotter.

According to the CRA indexation for 2026, the July 2026 benefit-year reset will reflect a 2% indexation adjustment, with the July payment being the first deposit where that increase is expected to apply.

A 2% adjustment would roughly translate to:

About $543 for a single individual
About $712 for couples or common-law partners
About $188 per eligible child

All The GST Payment Dates for 2026

The CRA’s confirmed GST/HST credit payment dates for 2026 are:

January 5, 2026
April 2, 2026
July 3, 2026 (2% increase comes in effect)
October 5, 2026
January 5, 2027

If your GST payment does not arrive on January 5

If you do not receive the deposit on the expected date, CRA recommends a practical sequence before contacting them:

Check the status of your payment in your CRA account
Make sure your personal information is up-to-date.
Review other reasons for stopped or changed payments

Also remember the under-$50 rule: if your amount per quarter is less than $50, you will not receive quarterly payments and instead receive the full amount as a lump sum in July.

Scam warning as January CRA payments approach

Payment dates tend to trigger a spike in scam messages that mimic CRA benefits.

CRA maintains scam-awareness guidance and education resources to help individuals recognize impersonation attempts and confirm whether CRA is genuinely contacting them.

A high-safety line for readers is straightforward: do not trust unsolicited messages asking you to “confirm banking” or “unlock benefits” through a link.

If you need to verify your benefit status, use CRA My Account or official CRA channels.

The bottom line is straightforward: if you are eligible, January 5, 2026 is the next GST/HST credit payment date to watch.

After that, the remaining GST payment dates for 2026 are April 2, July 3, and October 5.

Because CRA recalculates GST/HST credit entitlements every July, the July 3, 2026 payment is the first one that begins the new benefit year—when indexed changes are expected to start showing up in deposits for the cycle that runs through June 2027.

To protect every payment you are entitled to, file your tax return on time and keep your CRA information current—especially address, direct deposit details, marital status, and children in your care.

GST Payment Frequently Asked Questions (FAQs)

Can I get the GST/HST credit if I am a student with little or no income?

Yes, many students qualify, but entitlement is based on your adjusted family net income, not just what you earned from a job. “Income” can include taxable scholarships in specific cases, employment income, certain benefits, and other reportable amounts on your return. The most reliable way to confirm is to file your tax return and then review the “Benefits and credits” section in CRA My Account to see your assessed entitlement and the period it applies to.

How does the GST/HST credit work if I share custody of a child, and can both parents receive it?

Shared custody can affect how credits and child-related amounts are allocated. In some shared-custody situations, the CRA can split certain child-related benefit entitlements between eligible caregivers, but outcomes depend on the custody arrangement and what CRA has on file. The key is ensuring the custody status and the child’s primary residence details are correctly reported to CRA; otherwise, one caregiver may receive the full amount or payments may be recalculated later.

What happens to my CRA benefits if I get married, become common-law, separate, or divorce mid-year?

A relationship status change can trigger recalculation because eligibility and amounts are assessed at the household level. This can result in a higher or lower entitlement, a pause while CRA updates records, or retroactive adjustments. The best practice is to update your marital status with CRA as soon as it changes and expect your next notice of determination to reflect the updated household income and structure.

Can I receive the GST/HST credit if I am a temporary resident (work permit or study permit)?

In many cases, temporary residents can become eligible once they are considered residents for tax purposes, but CRA may request proof of status and residency ties if your benefit profile is new or unclear. Common validation documents can include immigration status documents, proof of address in Canada, and identity documents. The safest path is to ensure your tax return is accurate and your CRA profile reflects your current status, then respond promptly if CRA requests supporting documentation.

Do I need to apply for GST payments every year?

In most cases, no. CRA states you are automatically considered when you file your taxes, and you generally do not need to apply annually.

Gagandeep Kaur Sekhon

Gagandeep Kaur Sekhon moved to Canada in 2010 on a study visa. She navigated through the ups and downs of her student life and gained her permanent residency in 2015. Today, she is a proud Canadian citizen residing in Calgary, Alberta. She is mother of 2 beautiful daughters and making her difference through writing and guidance at INC – Immigration News Canada.