GST/HST Credit: Payment Dates and Amounts
The GST payment dates 2026 were January 5, April 2, July 3 and October 5, plus a one-time top-up scheduled for June 5, and the next payment is Tuesday, January 5, 2027. Since July 2026 the GST/HST credit has been paid as the Canada Groceries and Essentials Benefit (CGEB), with amounts raised 25% for five years. From July 2026 to June 2027 it pays up to $679 a year for a single adult, $890 for a couple and $234 for each child under 19. The amount is reduced as adjusted family net income rises above $46,432. Below are every date, the amounts, how the change works and what to do if a payment is late.
Written by Sharad Gondaliya, CPA CPAChartered Professional Accountant, CPA Ontario No. 61040184
Our financial reviewer: Neha Gupta, CFA CFA charterholderReviews WealthScale’s investing and account pagesAt a glance
Next payment. The next payment is Tuesday, January 5, 2027, followed by Monday, April 5, 2027. Both are Canada Groceries and Essentials Benefit payments.
GST payment dates 2026. The GST/HST credit was paid on January 5 and April 2, 2026. A one-time top-up was scheduled for June 5, 2026. The CGEB was paid on July 3 and October 5, 2026.
What changed. The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026, starting with the July 3 payment. It was announced on January 26, 2026, and Bill C-19 received Royal Assent on February 12, 2026. Amounts rose 25% for five years.
Amounts, July 2026 to June 2027. Up to $679 a year for a single adult, $890 for a married or common-law couple and $234 for each child under 19, paid in four quarterly instalments.
Income test. The full amount is paid when adjusted family net income is $46,432 or less. Above that, the amount is reduced by 5% of the income over $46,432. The single supplement phases in at 2% of income over $11,564, up to $234.
How to get it. There is no separate application for most people. File your tax return every year, and your spouse or partner must file too.
GST Payment Dates 2026 and 2027
This table lists every payment from January 2026 to April 2027, including the change of name in July 2026 and the one-time top-up.
| Payment | Date | Day of the week | Paid as |
|---|---|---|---|
| January 2026 | January 5, 2026 | Monday | GST/HST credit, quarterly payment |
| April 2026 | April 2, 2026 | Thursday | GST/HST credit, quarterly payment |
| June 2026 | June 5, 2026 (scheduled) | Friday | CGEB one-time top-up |
| July 2026 | July 3, 2026 | Friday | First CGEB quarterly payment |
| October 2026 | October 5, 2026 | Monday | CGEB quarterly payment |
| January 2027 | January 5, 2027 | Tuesday | CGEB quarterly payment (next) |
| April 2027 | April 5, 2027 | Monday | CGEB quarterly payment |
GST payment dates 2027. The January 5 and April 5, 2027 dates come from the benefit’s payment rule, which sets payments on the 5th day of July and October 2026 and of January and April 2027. The dates for July 2027 onward, the next benefit year, have not been published yet.
The tracker below counts down to your next payment and lists the full schedule.
1. GST Payment Dates 2026 Explained: The 5th-of-the-Month Rule
Four payments a year. The benefit is paid quarterly, on the 5th day of July, October, January and April. Each payment is one quarter of your yearly amount. That pattern carried over unchanged when the GST/HST credit became the Canada Groceries and Essentials Benefit.
Weekends and holidays move the date earlier. When the 5th falls on a weekend or a holiday, the payment moves to the business day before. In 2026, April 5 was a Sunday and April 3 was Good Friday, so the April payment went out on Thursday, April 2. July 5 was also a Sunday, so the first CGEB payment went out on Friday, July 3. January 5, 2027 is a Tuesday and April 5, 2027 is a Monday, so those payments stay on the 5th.
The benefit year runs July to June. Payments from July 2026 to June 2027 are based on your 2025 tax return, and your spouse’s or partner’s return if you have one. When you file your 2026 return in spring 2027, the CRA uses it to set the payments that start in July 2027.
The top-up was separate. The June 5, 2026 top-up was a one-time payment outside the quarterly schedule. It is not part of the regular dates and will not repeat each year.
When the money appears. Direct deposits are released on the payment date. The time of day the money shows in your account depends on your bank. Cheques take longer because they travel by mail.
CGEB payment dates and other benefits. The CGEB is paid on its own dates, separate from the Canada Child Benefit around the 20th, the Ontario Trillium Benefit around the 10th, and CPP and OAS near the end of the month. Our CRA benefit payment dates calendar shows them side by side, and the CPP and OAS payment dates page covers pensions in detail.
2. From GST/HST Credit to the Canada Groceries and Essentials Benefit
The federal government built the new benefit on the existing GST/HST credit, so the change was a new name, higher amounts and a one-time extra payment, not a new system to sign up for.
| Date | What happened |
|---|---|
| January 26, 2026 | The Canada Groceries and Essentials Benefit is announced |
| February 12, 2026 | Bill C-19, the Canada Groceries and Essentials Benefit Act, receives Royal Assent |
| June 5, 2026 | One-time top-up scheduled, equal to 50% of the annual GST credit value for July 2025 to June 2026 |
| July 3, 2026 | First CGEB payment; the GST/HST credit is replaced |
| July 2026 onward | Amounts 25% higher for five years, 2026 to 2031 |
| 2027 | Yearly indexation to inflation resumes |
What changed. The name, the amounts and the extra June payment. The ongoing amounts are 25% higher for five years starting in July 2026. The CRA’s own wording is that the CGEB replaced the GST/HST credit in July 2026.
What stayed the same. The benefit is still tax-free, still paid four times a year on the 5th, still based on adjusted family net income from your tax return, and still paid automatically when you file. If you received the GST/HST credit before, you did not need to do anything to receive the CGEB.
The size of the change. Finance Canada estimated the one-time top-up at $3.1 billion and the five-year 25% increase at $8.6 billion over 2026-27 to 2030-31.
Why the old name still matters. Many people still search for the “GST payment” or “GST/HST credit 2026”, and older notices, slips and bank statements use the old name. The January and April 2026 payments were made under the old name, so both names appear on 2026 records.
The same in every province. The “HST” in the old name only reflected that some provinces charge a harmonized sales tax. The federal benefit has the same rules and amounts across Canada.
3. How Much You Get: 2026-27 GST Credit Amount and CGEB Maximums
These are the maximum yearly amounts for July 2026 to June 2027, with one quarterly payment shown as a quarter of the yearly amount.
| Part of the benefit | Maximum per year | One quarter of the yearly amount |
|---|---|---|
| Adult amount (you) | $445 | $111.25 |
| Spouse or common-law partner | $445 | $111.25 |
| Single supplement | $234 | $58.50 |
| Each child under 19 | $234 | $58.50 |
| Single adult, no children | $679 | $169.75 |
| Couple, no children | $890 | $222.50 |
| Couple with one child | $1,124 | $281.00 |
| Couple with two children | $1,358 | $339.50 |
| Couple with three children | $1,592 | $398.00 |
How the family totals add up. A couple gets two adult amounts ($445 + $445 = $890). Each child adds $234, so a couple with two children can get up to $1,358 ($890 + $234 + $234). A single adult gets the adult amount plus the single supplement ($445 + $234 = $679).
The maximums need income at or below $46,432. These figures apply in full when adjusted family net income is $46,432 or less. Above that, the CRA reduces the amount by 5% of the income over $46,432, so a family with income well above the threshold receives less or nothing. A single adult with $50,000 of income, for example, gets $500.60 ($679 minus 5% of $3,568).
The single supplement phases in. The $234 single supplement is not paid in full at very low income. It phases in at 2% of income over $11,564 and reaches the full $234 at $23,264 ($11,564 + $234 / 2%), so a single adult with very little income can receive less than $679.
With the top-up, 2026-27 is a bigger year. Finance Canada said that, including the one-time top-up, the benefit for 2026-27 is worth up to $950 for a single person and $1,890 for a family of four.
Estimate your own payment from your family situation and income with the calculator below.
Families with children get the CGEB on top of the Canada Child Benefit. See both schedules side by side.
4. The June 2026 One-Time Top-Up
What it was. The top-up was a single extra payment equal to 50% of the 2025-26 annual GST credit value. It was announced together with the Canada Groceries and Essentials Benefit, and it was scheduled for June 5, 2026.
How it was calculated. It was based on your 2024 tax return and your GST/HST credit entitlement in January 2026. If you were entitled to the January 2026 GST/HST credit payment, you were generally in line for the top-up as well.
Examples from Finance Canada. A single senior with $25,000 of net income would get $267. A couple with two children and $40,000 of income would get $533. Those amounts equal half of what each household’s GST credit was worth over the 2025-26 year.
No application. The top-up was set to go to eligible people automatically, by direct deposit or cheque, in the same way as the regular payments. It is a one-time payment, so it does not repeat in later quarters.
If you think you missed it. Check whether you were entitled to the January 2026 GST/HST credit payment, since the top-up followed that entitlement. Your CRA online account shows the payments issued to you. If you believe you qualified and nothing was paid, contact the CRA.
Tax treatment. Like the regular payments, the top-up is not taxable and does not need to be reported as income on your return.
5. Who Qualifies for the GST/HST Credit 2026 and the CGEB
Residents of Canada. You must be a resident of Canada for tax purposes. People who leave Canada stop receiving the benefit once they become non-residents.
Age and family status. You generally qualify if you are 19 or older. If you are under 19, you can qualify if you have, or had, a spouse or common-law partner, or if you are a parent who lives with your child.
File your return, even with no income. The CRA works out your benefit from your tax return. Please file every year, even if you earned nothing, because a missing return means no payments from July. If you have a spouse or common-law partner, both of you must file.
Children are added through the Canada Child Benefit. Children under 19 count toward your amount once they are registered for the Canada Child Benefit. Registering a newborn for the CCB adds the child to your CGEB as well. In shared custody, the child amounts are split between the parents.
Newcomers. In your first year in Canada, you may need to apply using the CRA’s form for new residents, and report your income from before you arrived. After your first full tax return, payments continue automatically.
Who does not qualify. Non-residents, people who are not yet 19 and have no spouse or child, and people whose adjusted family net income is high enough to reduce the benefit to zero. Payments also stop after a death; a surviving spouse may be entitled to the payments for the family.
6. How the CGEB Is Calculated: Income Threshold and Reduction
Adjusted family net income. The CRA adds your net income to your spouse’s or partner’s net income, with a few adjustments, to get adjusted family net income. For July 2026 to June 2027 payments, it uses the figures from your 2025 returns.
Step one: start from the maximums. The CRA adds up the parts that apply to your family: $445 for you, $445 for a spouse or partner, $234 for each child under 19, and the single supplement of up to $234 if you are single.
Step two: the single supplement. For single people, the supplement is 2% of income over $11,564, up to $234, so it is paid in full from $23,264 of income. Someone with income of $11,564 or less gets the adult amount but none of the supplement, and someone between $11,564 and $23,264 gets part of it.
Step three: the income reduction. If adjusted family net income is $46,432 or less, you get the full amount. Above $46,432, the CRA reduces the benefit by 5% of the income over $46,432, so it reaches zero at higher incomes that depend on your family size: a couple with no children gets nothing from $64,232 ($46,432 + $890 / 5%). A larger family keeps some benefit at a higher income than a single person.
Changes during the year. A marriage, separation, new baby or death in the family changes your amount. Report the change to the CRA, and it recalculates your remaining payments for the benefit year. Do not wait for your next return, because overpayments must be repaid.
Lowering your income can raise the benefit. Because the test uses net income, deductions such as RRSP and FHSA contributions lower the income the CRA looks at. For families near or above $46,432, an RRSP contribution can raise the next year’s CGEB as well as the tax refund. Our RRSP tax refund calculator shows the refund side.
Your notice shows the math. Each July, the CRA issues a notice showing your yearly amount and the income it used. If it looks wrong, check that both spouses’ returns were filed and that marital status is correct.
7. Provincial and Territorial Payments Paid With It
Provincial credits can share the deposit. Some provinces and territories run their own low-income or sales-tax credits that the CRA pays together with the federal benefit, using the same tax return. Their amounts are set by each government and are not included in the federal maximums on this page.
Ontario pays separately. Ontario’s main credits are combined into the Ontario Trillium Benefit, which is not paid with the CGEB. It arrives monthly on its own dates, for example November 10 and December 10, 2026. The full Ontario Trillium Benefit calendar is on our benefit payment dates page.
Quebec runs its own credits. Quebec residents still receive the federal CGEB from the CRA. Quebec’s own credits are administered by Revenu Québec on a separate schedule.
How to see what you get. Your notice from the CRA lists the federal amount and any provincial or territorial amount it pays with it. If the deposit is larger than the federal figures above, a provincial credit is the usual reason.
No extra application. Provincial credits paid through the CRA are worked out from the same return. Filing on time keeps both the federal and provincial parts flowing.
8. How Payments Arrive: Direct Deposit and Mail
Direct deposit is fastest. The CRA releases direct deposits on the payment date. You can sign up or change your account in your CRA online account, when you file your return, by phone with the CRA, or through many Canadian banks’ online banking.
One account for all CRA payments. The account you give the CRA is used for the CGEB, the Canada Child Benefit, the Ontario Trillium Benefit, the Canada workers benefit advance and tax refunds. Changing it once updates all of them.
Couples receive one payment. For a married or common-law couple, the benefit is paid to one spouse or partner for the family. The amount is the same whichever of you receives it.
Paid by cheque. Cheques are mailed to the address the CRA has on file. Update your address as soon as you move, because a returned cheque stops future payments until the CRA has your new address.
Where to keep it. Any Canadian chequing account can receive CRA deposits. Compare no-fee chequing accounts if bank fees eat into a $169.75 quarterly payment, or see the EQ Bank review and the Wealthsimple Chequing review.
9. Late or Missing GST or CGEB Payment: What to Do
Check the date. Make sure the payment is due. The next date is January 5, 2027. In months where the 5th falls on a weekend or holiday, the payment comes earlier, never later.
Check that your return was filed. No return for 2025 means no payments from July 2026. If your spouse or partner did not file, the CRA cannot calculate the family amount either.
Check your income and family details. If adjusted family net income rose well above $46,432, the benefit may now be zero. A change in marital status or custody can also change or stop payments.
Check your banking and address. A closed bank account or an old address is a common reason a payment does not arrive. Look at your CRA online account for the account on file, your payment history and any letters.
Allow time, then contact the CRA. For a cheque, allow several business days for mail. If the payment still has not arrived, contact the CRA with your Social Insurance Number and your latest notice. If a payment was issued and lost, the CRA can trace it and send a replacement.
If you were overpaid. The CRA will ask for the money back, usually by reducing later payments or refunds. Report changes promptly to avoid it.
10. Taxes, Other Benefits and Related Payments
Not taxable. The CGEB, the old GST/HST credit and the June 2026 top-up are tax-free. You do not report them as income on your return.
Canada Child Benefit. Families also receive the CCB around the 20th of each month. For July 2026 to June 2027 it pays up to $8,157 a year for each child under 6 and $6,883 for each child aged 6 to 17. Saving part of it in an RESP attracts government grants; see the RESP grants guide and the RESP calculator.
Canada workers benefit advance. Low-income workers may receive part of the Canada workers benefit in advance. In 2026, advance payments were made on January 12, July 10 and October 9.
Seniors. Seniors receive the CGEB in addition to OAS, the GIS and CPP. See the CPP and OAS payment dates for their schedule and amounts.
Make small payments count. Quarterly payments are small, but they add up. Putting them into a TFSA or one of the best high-interest savings accounts keeps the interest tax-free or at least earning. Our compound interest calculator shows how regular deposits grow. Every figure on this page is dated and sourced under our editorial standards.
File on time and the benefit takes care of itself. If you file your own return, compare tax software first.
What You Need and What You Get
What you need to receive the CGEB
- Canadian residency for tax purposes
- Age 19 or older, or a spouse, partner or child you live with
- A filed tax return every year, even with no income
- Your spouse’s or partner’s return filed as well
- Children registered for the Canada Child Benefit
- Correct marital status on file with the CRA
- Direct deposit or a current mailing address
- For newcomers, the CRA’s application for new residents
What you get from the CGEB
- Four tax-free payments a year, on or before the 5th
- Up to $679 a year as a single adult
- Up to $890 a year as a couple
- Up to $234 a year for each child under 19
- Amounts 25% higher than the old credit for five years
- Automatic payment with no separate application
- Any provincial or territorial credit the CRA pays with it
- A yearly notice showing your amount
How It Works: Getting Your CGEB Payments
- File your return. File your tax return each spring, and make sure your spouse or partner files too.
- The CRA works out your amount. It uses adjusted family net income, family size and the 2026-27 maximums to set your yearly benefit.
- You get a notice. In July the CRA sends a notice with the yearly amount and the income it used.
- Payments arrive quarterly. A quarter of the yearly amount is paid on or before the 5th of July, October, January and April.
- Report changes. Tell the CRA about a marriage, separation, birth, death or move, so payments stay correct.
- Repeat each year. Your next return resets the amount for the benefit year that starts the following July.
8 Strategies to Get Every Dollar of the CGEB
1. File even with no income
Students, retirees and people between jobs often skip filing because they owe no tax. Without a return there is no CGEB. Filing even a simple return restores four payments a year.
2. Both spouses must file
The CRA needs both returns to calculate adjusted family net income. If one spouse does not file, the family can receive nothing until both returns are in.
3. Register every child for the CCB
Each child under 19 adds up to $234 a year to the CGEB, but only once the child is registered for the Canada Child Benefit. Register a newborn as soon as you can.
4. Use deductions to lower net income
RRSP and FHSA deductions reduce net income, which can raise next year’s CGEB for families above $46,432. The FHSA works this way for first-time buyers.
5. Keep marital status current
A single person gets the single supplement, and a couple’s income is combined. Reporting a change late can lead to an overpayment you must repay.
6. Set up direct deposit
Direct deposit removes mail delays and lost cheques, and the same account covers the CCB, the Ontario Trillium Benefit and refunds.
7. Update your address when you move
A returned cheque stops future payments until the CRA has your new address. Change it before you move, not after.
8. Save the quarterly payments
Moving each payment into a TFSA or savings account builds an emergency fund without changing your budget. See how a GIC compares with a high-interest savings account.
Illustrative Example: One Family in 2026
This example is hypothetical. Amir and Sofia are a couple with two children under 19. Their adjusted family net income was $40,000 in both 2024 and 2025, below the $46,432 threshold, so they receive the maximum amounts. Their numbers match Finance Canada’s example for this family.
- Their 2025-26 GST/HST credit: Finance Canada’s example puts their top-up at $533, which is 50% of the year’s value, so the 2025-26 credit was worth $1,066 a year ($533 x 2), or $266.50 a quarter ($1,066 ÷ 4).
- January 5 and April 2, 2026: two GST/HST credit payments of $266.50 each, for $533.00 ($266.50 x 2).
- June 5, 2026: the one-time top-up of $533.
- July 3 and October 5, 2026: their 2026-27 CGEB is $1,358 a year ($445 + $445 + $234 + $234), paid as $339.50 a quarter ($1,358 ÷ 4). Two payments total $679.00 ($339.50 x 2).
- Total received in calendar 2026: $1,745.00 ($533.00 + $533 + $679.00).
- Next: two more payments of $339.50 on January 5 and April 5, 2027. If they file their 2026 returns on time, the July 2027 payment will be based on their 2026 income.
GST Payment Dates FAQ
When is the next GST payment?
The next payment is Tuesday, January 5, 2027, followed by Monday, April 5, 2027. Since July 2026 the payment is called the Canada Groceries and Essentials Benefit, but it replaces the GST/HST credit and is paid on the same quarterly pattern, on or before the 5th of January, April, July and October.
What were the GST payment dates in 2026?
The GST/HST credit was paid on January 5 and April 2, 2026. A one-time top-up was scheduled for June 5, 2026. The Canada Groceries and Essentials Benefit was then paid on July 3 and October 5, 2026. April and July moved earlier because the 5th fell on a Sunday.
What are the GST payment dates for 2027?
The next two payments are January 5, 2027 and April 5, 2027, under the rule that sets payments on the 5th day of those months. The dates for July 2027 onward belong to the next benefit year and have not been published yet. This page will add them once they are released.
Is the GST/HST credit gone?
It was replaced in July 2026 by the Canada Groceries and Essentials Benefit, which builds on it. The new benefit is 25% higher for five years, is still tax-free and is still paid four times a year based on your tax return. If you received the old credit, you did not need to apply for the new one.
How much is the Canada Groceries and Essentials Benefit for 2026-27?
From July 2026 to June 2027, the maximum is $679 a year for a single adult, $890 for a married or common-law couple and $234 for each child under 19. A couple with two children can get up to $1,358 a year, or $339.50 a quarter, when family income is $46,432 or less.
At what income does the GST credit amount start to go down?
The full amount is paid when adjusted family net income is $46,432 or less. Above that, the CRA reduces the benefit by 5% of the income over $46,432 until it reaches zero, at a level that depends on family size. The single supplement for single people phases in at 2% of income over $11,564, up to $234.
What was the June 2026 one-time top-up?
It was an extra payment equal to 50% of the 2025-26 annual GST credit value, scheduled for June 5, 2026. It was based on your 2024 return and your entitlement in January 2026. Finance Canada’s examples were $267 for a single senior with $25,000 of income and $533 for a couple with two children and $40,000.
Do I need to apply for the CGEB?
Most people do not. The CRA works out your benefit when you file your tax return, so filing every year is what keeps payments coming. Newcomers to Canada may need to apply in their first year using the CRA’s form for new residents. Children are added when you register them for the Canada Child Benefit.
Why did I not get my GST payment?
The usual reasons are an unfiled return for you or your spouse, family income too high, an old bank account or address, or a change in marital status. Check the payment date first, then your CRA online account. If the payment still has not arrived after several business days, contact the CRA.
Is the Canada Groceries and Essentials Benefit taxable?
No. The CGEB, the old GST/HST credit and the June 2026 top-up are all tax-free. You do not report them as income on your return, and they do not reduce the tax refund you would otherwise receive. They also do not count as income when the CRA works out next year’s benefit, which is based only on your net income.
Who receives the payment in a couple?
The CRA pays the benefit for the whole family to one spouse or common-law partner. The amount is the same whichever of you receives it. Both of you must still file a tax return, because the CRA combines your incomes to work out the family amount.
How do children change my GST credit amount?
Each child under 19 adds up to $234 a year from July 2026 to June 2027, as long as the child is registered for the Canada Child Benefit. In shared custody, the child amounts are split between the parents. A child stops counting in the quarter after turning 19.
Keep this page handy for the GST payment dates 2026 and 2027, and check every other benefit date in one calendar.
Figures on this page were checked against Canada Revenue Agency and Department of Finance Canada publications on October 22, 2026. We update this page when a figure changes.
Meet the Experts Behind WealthScale
Sharad is a CPA Ontario member (No. 61040184) and a Certified Public Accountant licensed in Washington and Montana, with more than 15 years in accounting and tax, a Diploma in Banking and Finance and a Certificate in Small Business Finance. He checks WealthScale content against primary sources. WealthScale is independent of his firm, Gondaliya CPA Professional Corporation, and provides general information only, not personal financial, investment, tax or legal advice.
- Chartered Professional Accountant, CPA Ontario
- Certified Public Accountant, Washington (No. 57629) and Montana (No. PAC-CPAP-LIC-033176)
- Writing on tax and registered accounts since 2021
- Reader’s Choice Award 2025 Winner, Best Accountant (Toronto)
Neha Gupta is a CFA charterholder based in Winnipeg who has worked in financial markets since December 2005. She has published more than 2,600 investment articles and is Head of Operations and Finance at Whiteland Real Estate. She reviews WealthScale’s investing pages for accuracy.
- CFA charter, CFA Institute (awarded 2023)
- Post Graduate Diploma in Business Administration (Finance), 2008
- In financial markets since December 2005
- More than 2,600 published investment articles
General information only. Not financial, investment, tax or legal advice. WealthScale is independent and is published by WealthScale Media Inc., 55 Queen St E, Suite 1205, Toronto, ON M5C 1R6. CFA® and Chartered Financial Analyst® are registered trademarks owned by CFA Institute.