Millions of Canadians are set to receive their first GST/HST credit January 2026 payment on Monday, January 20, 2026. The payment will be issued by the Canada Revenue Agency (CRA) either through direct deposit or by cheque sent through the mail. For many households, this quarterly tax-free credit arrives at a crucial time, helping ease financial pressure following the holiday season.
The GST/HST credit is designed to support low- and modest-income Canadians by offsetting the cost of sales taxes paid on everyday goods and services. In 2026, the program continues to play an important role, with another increase already confirmed for later in the year. Before that increase takes effect, understanding the January payment is essential for eligible Canadians.
What Is the GST/HST Credit and Why It Matters
The GST/HST credit is a tax-free quarterly payment provided by the CRA. Its purpose is to help eligible Canadians manage the cost of goods and services tax (GST) and harmonized sales tax (HST), which are applied to most everyday purchases.
Unlike many government benefits, there is usually no separate application process. The CRA automatically determines eligibility and payment amounts based on the information provided in your income tax return. As long as your taxes are filed on time, the credit is assessed automatically each year.
For many households, these quarterly payments provide predictable support that helps with budgeting and managing routine expenses such as groceries, transportation, and household necessities.
How the GST/HST Credit Is Calculated
The GST/HST credit follows a July-to-June benefit year, not the calendar year. This structure often causes confusion, especially around January payments.
For 2026, the CRA uses two different tax years to calculate payments:
- January and April 2026 payments are based on your 2024 tax return
- July and October 2026 payments are based on your 2025 tax return
This is why filing your income tax return every year, and doing so on time, is critical. If you do not file, your GST/HST credit payments may stop or be delayed, even if your income remains low enough to qualify.
Who Is Eligible for the GST/HST Credit in 2026
You may qualify for the GST/HST credit January 2026 payment if you meet certain basic requirements set by the CRA. Eligibility depends on residency, age, family situation, and income.
You may be eligible if:
- You are a resident of Canada for tax purposes
- You are 19 years of age or older, or
- You are under 19 and:
- Have a child, or
- Have a spouse or common-law partner
Most Canadians who file their taxes are automatically assessed. However, newcomers to Canada may need to submit a one-time application in their first year.
GST/HST Credit Rules for Newcomers to Canada
If you are new to Canada, your GST/HST credit is not always calculated automatically in your first year. The CRA requires additional information before issuing payments.
Newcomers may need to submit:
- Form RC151 if you do not have children
- Form RC66 if you have children
Once your first tax return has been filed and processed, future eligibility is typically assessed automatically without additional applications.
Maximum GST/HST Credit Amounts for January 2026
The GST/HST credit amount you receive depends on your family size and adjusted family net income. Below are the maximum annual amounts for the July 2025 to June 2026 benefit year, which covers the January 2026 payment.
| Family Type | Maximum Annual GST Credit |
|---|---|
| Single adult | $533 |
| Couple or common-law partners | $698 |
| Each child under 19 | $184 |
A family of four with two adults and two children could receive up to $1,066 per year, which is paid in quarterly instalments of approximately $266.50.
Actual payments may be lower depending on household income.
Income Thresholds That Affect GST/HST Credit Payments
The GST/HST credit is income-tested. As household income rises, the credit is gradually reduced and eventually phased out completely.
Based on the 2024 tax return, the CRA applies the following approximate income cut-offs:
| Household Type | Income Where Credit Reaches $0 |
|---|---|
| Single, no children | $56,181+ |
| Single parent with one child | $63,161+ |
| Couple with two children | $66,841+ |
| Couple with four children | $74,201+ |
If your income is below these levels, you may still receive a partial credit depending on your family size and adjusted family net income.
GST/HST Credit Increase Coming in July 2026
An important update for Canadians is the confirmed 2% indexation increase to the GST/HST credit starting July 2026. This adjustment is designed to keep payments aligned with inflation.
Expected new annual maximums from July 2026 are:
| Family Type | Estimated GST Credit (From July 2026) |
|---|---|
| Single adult | ~$543 |
| Couple or common-law partners | ~$712 |
| Each eligible child | ~$188 |
With this increase, a family of four could receive approximately $1,131 per year, starting with the July 2026 payment.
Official GST/HST Credit Payment Dates for 2026
The CRA has confirmed the following GST/HST credit payment dates for 2026:
| Payment Date | Quarter |
|---|---|
| January 20, 2026 | Q1 |
| April 2, 2026 | Q2 |
| July 3, 2026 | Q3 (new benefit year, increased rates) |
| October 5, 2026 | Q4 |
| January 20, 2027 | Q1 (next cycle) |
If your total annual GST/HST credit is less than $50, the CRA will not issue quarterly payments. Instead, the full amount will be paid as a single lump sum in July.
What to Do If Your January 2026 GST Payment Is Missing
If you do not receive your GST/HST credit on January 20, 2026, there are several steps you should take before contacting the CRA.
First, check your CRA My Account to confirm payment status. Make sure your direct deposit details are correct and your mailing address is up to date. The CRA may also apply your payment toward outstanding government debts, which could affect what you receive.
Mailed cheques often take longer than direct deposits, especially during winter months, so delays are more common if you are not signed up for electronic payments.
Protecting Yourself From GST Payment Scams
GST/HST payment periods often attract scammers. Canadians should remain cautious of messages claiming that action is required to release or verify their payment.
The CRA will never ask for personal or banking information by text message or email. Any message asking you to click a link to unlock your GST payment should be treated as suspicious.
To check your payment safely, always use CRA My Account or contact the CRA using official phone numbers listed on the government website.
Why the January 2026 GST Payment Is Important
For many Canadians, the GST/HST credit January 2026 payment provides timely financial support during a period when household expenses are often higher. With inflation continuing to affect everyday costs, this quarterly benefit remains an important source of relief for low- and modest-income families.
The confirmed increase in July 2026 further reinforces the role of the GST/HST credit as a stable, inflation-adjusted support program.
Conclusion
The January 20, 2026 GST/HST credit payment marks the first quarterly installment of the year for millions of Canadians. Calculated automatically based on your tax return, the credit provides tax-free financial support to help offset the cost of GST and HST on everyday purchases. Eligible individuals and families can expect up to $533 for single adults, $698 for couples, and $184 per child for the current benefit year, with a confirmed increase arriving in July 2026. Staying eligible depends on filing taxes on time, keeping CRA records updated, and monitoring payments through official channels.