Canada’s GST/HST Credit (Goods and Services Tax / Harmonized Sales Tax Credit) is a vital financial support mechanism for low- and modest-income Canadians. Many people refer to incremental or inflation-adjusted increases in this as an “extra GST” benefit.
What Is the GST/HST Credit & Why “Extra GST”?
The GST/HST Credit is a tax-free quarterly payment intended to offset part of the GST or HST paid by eligible Canadians.
Over time, the government adjusts the credit amounts to reflect inflation or cost-of-living pressures. These increments are often perceived as “extra” payments.
It’s not a separate benefit you apply for—if you meet criteria and file your taxes, you are automatically considered.
Eligibility: Who Qualifies for the 2026 GST/HST Credit (Extra Portion)?
To receive the 2026 (or the 2025–2026 benefit year) GST/HST credit, you must satisfy:
- Be a resident of Canada for tax purposes.
- Be 19 years of age or older (or, if under 19, live with a spouse, common-law partner, or parent with a child)
- Have filed your income tax return for the prior year (for 2026 payments, your 2024 return is used)
- Have adjusted family net income below certain thresholds (set by CRA). The lower your net income, the higher your possible credit.
If your family situation changes (income, number of children, marital status), CRA may recalculate your credit.
How Much (Maximum) Can You Get in 2026?
The credit for the 2025–2026 benefit year (based on 2024 tax data) is as follows:
| Recipient Type | Maximum Annual Credit (2025–2026) |
|---|---|
| Single individual | $533 |
| Married / common-law couple | $698 combined |
| Each child under 19 | $184 per child |
These totals are divided into quarterly payments.
Example Calculation
If you are a single parent with 2 children and qualify for full amounts:
- Base for you: $533
- Children: 2 × $184 = $368
- Total Annual Credit = $901
- Quarterly installments ≈ $225 each (assuming evenly divided)
2026 GST/HST Payment Dates & Calendar
The CRA issues payments four times a year, typically on or around the 5th day of January, April, July, and October.
For the 2025–2026 benefit period, the scheduled dates are:
| Quarter | Payment Date |
|---|---|
| Winter | January 5, 2026 |
| Spring | April 5, 2026 |
| Summer | July 5, 2025 |
| Fall | October 5, 2025 |
Note: The payments in July and October 2025 are part of the 2025–2026 cycle (since benefit year runs July–June).
If the 5th falls on a weekend or public holiday, payments occur the last business day before that date.
If your quarterly amount is less than $50, CRA may pay you the entire remaining benefit at once (lump sum) in July.
If you don’t receive a payment by the expected date, wait 10 business days before contacting CRA.
Why It’s Called “Next Extra GST Payment 2026”
The phrase “extra GST payment” typically refers to:
- Inflation adjustments or increases to the standard GST credit, which raise the “extra” portion.
- Occasionally one-time top-up payments or special relief credits may be issued (though as of now there’s no confirmed new one-time extra payment scheduled for 2026).
- The fact that credit amounts adjust each year makes the newer payments feel like “extra” or bonus benefits beyond previous years.
As of current official data, the 2026 credit follows the normal adjusted schedule and amounts as shown above.
How to Ensure You Receive the 2026 GST/HST (Extra) Payment
- File your tax return on time every year (even if zero income) so CRA can assess you.
- Keep your address, marital status, and direct deposit information up to date with CRA.
- Register newborn children (if applicable) for credits, via CRA forms such as RC66 (or similar).
- Monitor CRA’s “My Account” portal to see upcoming payments and notices.
- If CRA reassesses your return or your situation changes, your credit may change.
The Canada Next Extra GST Payment 2026 is simply the 2025–2026 GST/HST Credit, which incorporates inflation adjustments and updated amounts. You don’t need to apply separately—just file your 2024 tax return and meet the eligibility criteria.
FAQs
Do I need to apply separately for the extra GST 2026?
Can newcomers or recent immigrants get the GST credit?
Yes—once you become a resident for tax purposes and file your first tax return, you may be eligible.
What if my payment amount is very small (< $50) per quarter?
If CRA determines that your quarterly calculated credit is less than $50, they may choose to pay you the full amount in one lump sum (often in July) instead of quarterly installments.