The Canada Revenue Agency (CRA) has confirmed an enhanced version of the GST/HST Credit for the 2025–26 benefit year, including a one-time top-up equal to 50% of a recipient’s annual GST entitlement.

The additional support will be delivered automatically in spring 2026, with no separate application required. The enhancement is part of the broader Canada Groceries and Essentials Benefit framework announced to address ongoing affordability pressures.

Here’s what’s confirmed.

What Is the GST/HST Credit?

The GST/HST Credit is a tax-free quarterly payment designed to offset the impact of federal sales taxes on low- and modest-income Canadians.

It is:

• Income-tested
• Based on adjusted family net income
• Calculated using your most recent tax return
• Paid four times per year (January, April, July, October)

Filing your tax return is mandatory to receive the credit.

Why the 2026 Top-Up Is Being Issued

The federal government introduced the temporary enhancement to respond to:

• Elevated grocery prices
• Rising housing and utility costs
• Broader cost-of-living pressures

Rather than creating a new standalone payment, the government is increasing the existing GST/HST Credit structure.

How Much Could You Receive?

The one-time enhancement equals approximately 50% of your annual 2025–26 GST Credit entitlement.

Because GST payments vary by:

• Marital status
• Number of children
• Adjusted net family income

the top-up amount also varies.

Illustrative Impact

• Single individuals: Could receive several hundred dollars in additional support
• Families with children: Larger top-ups due to higher base entitlement

Exact amounts depend on your income assessment.

When Will the Enhanced Payment Arrive?

The GST/HST Credit follows the regular quarterly schedule:

• January 2026
• April 2026
• July 2026
• October 2026

The one-time top-up will be folded into the spring 2026 payment cycle, issued no later than June 2026.

If you are registered for direct deposit, funds will be deposited automatically on the scheduled date.

Who Is Eligible?

To qualify for the enhanced GST Credit, you generally must:

• Be a Canadian resident for tax purposes
• Be at least 19 years old (or meet alternate eligibility rules)
• Have filed your latest income tax return
• Fall within income eligibility thresholds

Seniors, single individuals, and families with children often benefit most due to lower income thresholds.

Eligibility is tied to entitlement to the January 2026 GST/HST Credit payment.

What If You Don’t Receive It?

If you believe you qualify but do not receive payment:

• Confirm your tax return has been filed
• Verify direct deposit details with the CRA
• Check CRA My Account for payment notices

Most payment delays are linked to missing tax returns or outdated banking information.

How This Differs From the Regular GST Credit

Feature	Regular GST Credit	2026 Enhancement
Payment Type	Quarterly	One-time 50% top-up
Application Required	No	No
Income-Tested	Yes	Yes
Delivery Method	Direct deposit/cheque	Same as GST

The enhancement builds directly on the existing program framework.

Why Filing Taxes Matters

Even Canadians with little or no income must file annually to:

• Maintain GST eligibility
• Trigger automatic benefit recalculations
• Avoid payment interruptions

The CRA uses tax data to determine entitlement.

Frequently Asked Questions (FAQ)

When will the GST top-up be paid?

In spring 2026, during the regular quarterly payment cycle.

Do I need to apply?

No. It is automatic if you qualify.

How is the amount calculated?

It equals roughly 50% of your annual GST Credit entitlement.

Is the payment taxable?

No. GST payments are tax-free.

What if I didn’t file my taxes?

You must file to receive the credit.

Can families receive more than singles?

Yes. Larger households receive higher entitlements.

Will GST payments increase again later?

Future adjustments depend on federal policy and inflation indexing.