Canada GST/HST Refund Dates: 2026 Schedule and Details

If you’re one of the millions of Canadians counting on a GST/HST credit payment, the new year brings a few important changes to mark on your calendar. The Canada Revenue Agency has locked in the 2026 payment schedule, and there’s also a one-time top-up arriving in June before the program transforms into a new benefit later in the year.

Payment Frequency: 4 times per year · 2026 Dates: January 5, April 2, July 3, October 5 · Extra Top-up: June 5, 2026 · Official Source: Canada Revenue Agency · Eligibility Basis: Income-tested for residents

When to expect an HST refund?

The CRA issues GST/HST credit payments on the same dates each quarter, typically within the first five business days of January, April, July, and October. For 2026, those dates are January 5, April 2, July 3, and October 5. The implication is straightforward: if you have direct deposit set up with the CRA, the funds should arrive on or very close to those dates. Cheque recipients may need to account for additional mailing time.

Standard quarterly schedule

The CRA follows a consistent payment cycle running from July to June of the following year. The payment dates page on Canada.ca confirms the exact business days for each quarter. January and April 2026 payments are based on adjusted family net income from your 2024 tax return, while July and October 2026 payments shift to 2025 tax return information.

Factors affecting timing

Direct deposit is the fastest way to receive your payment. If the CRA doesn’t have your banking information on file, a paper cheque will be mailed, which can add several days to the process. Keeping your address and banking details current through My Account helps ensure smooth delivery.

What date is the extra GST payment coming in Canada?

The CRA has scheduled a one-time GST/HST credit top-up payment for June 5, 2026. This additional payment equals 50% of the total annual GST/HST credit amount that recipients would normally receive between July 2025 and June 2026. The top-up acts as a transition measure before the program gets replaced entirely.

One-time top-up details

According to the CRA’s top-up announcement, this payment is designed to provide extra support during the transition period. Recipients don’t need to apply separately—eligibility is determined automatically based on your entitlement to the October 2026 GST/HST credit payment.

Eligibility for extra payment

To receive the June 5, 2026 top-up, you must have filed your 2024 tax return and been entitled to receive the GST/HST credit in January 2026. If you didn’t file your taxes or weren’t eligible for the regular payment, you won’t qualify for the top-up. The CRA will calculate and issue this payment automatically to all eligible recipients.

GST/HST credit payment dates 2026

All four quarterly GST/HST credit payments for 2026 have been officially confirmed by the Canada Revenue Agency. The schedule follows the standard pattern, with slight variations in which tax year determines each payment’s amount.

Full 2026 schedule

• January 5, 2026: First quarterly payment, based on 2024 adjusted family net income
• April 2, 2026: Second quarterly payment, also based on 2024 income
• July 3, 2026: Third quarterly payment, switching to 2025 income data
• October 5, 2026: Final quarterly GST/HST credit payment
• June 5, 2026: One-time top-up (50% of annual entitlement)

Payment method impacts

Direct deposit remains the quickest delivery method. The CRA’s official payment dates page notes that payments are issued on the listed dates, but actual arrival depends on your financial institution’s processing times. Setting up direct deposit through My Account or by contacting the CRA directly is the best way to ensure timely receipt.

Who is eligible for GST credit in Canada?

The GST/HST credit targets Canadian residents with low or modest incomes, but specific eligibility rules determine who actually qualifies. Understanding these criteria helps you know whether to expect a payment or why you might not have received one.

Residency and income rules

To be eligible for the GST/HST credit, you must be at least 19 years old and a resident of Canada for tax purposes. The credit is calculated based on your adjusted family net income, marital status, and the number of eligible children under 19 in your household. According to the CRA’s eligibility page, even individuals with no income in a given year may qualify.

Family size adjustments

The credit amount increases for each eligible child under 19 in your family. If you’re already receiving the Canada Child Benefit for a child, that child is automatically factored into your GST/HST credit calculation. The True North Taxes guide notes that CRA will recalculate your payment if your marital status changes or if the number of eligible children in your household shifts due to birth, adoption, a child turning 19, or custody changes.

How much is the GST HST refund?

The GST/HST credit isn’t a fixed amount—it varies based on your family income, marital status, and number of children. The CRA uses a formula that factors in adjusted family net income to determine quarterly payments, with higher amounts for lower-income households that phase out at higher income levels.

Base amounts by province

While exact amounts depend on individual circumstances, examples from Lotly indicate 2026 GST/HST credit payments of approximately $533 for single individuals and $698 for married or common-law couples, with an additional $184 per eligible child under 19. These are illustrative figures—your actual payment depends on your specific tax return information.

Top-up payment details

The one-time top-up payment scheduled for June 5, 2026 equals 50% of your total annual GST/HST credit entitlement for the July 2025 to June 2026 period. Rather than a flat $250, the amount varies by recipient. The CRA automatically calculates this based on your established entitlement.

Payment timeline

The table below maps out the key payment dates and transition milestones for 2026.

The implication: recipients will receive five separate payments across 2026—four quarterly payments plus the one-time top-up in June—before the program structure changes permanently in July.

Confirmed versus unclear

What experts say

The GST/HST credit serves as a critical anti-poverty tool for Canadian families. With the transition to CGEB, the government aims to provide more meaningful support for essentials like groceries.

— Canada Revenue Agency guidance on benefit programs

Families should ensure their tax returns are filed on time each year to maintain benefit eligibility. The CRA automatically assesses eligibility based on filed returns—no separate application is required for the GST/HST credit.

— True North Taxes guidance on benefit administration

The CRA emphasizes that no separate application is needed for the GST/HST credit if you file your taxes using NETFILE. Eligibility gets assessed automatically based on your tax return information. For new residents to Canada, a separate application using Form RC151 may be required for CGEB.

Looking ahead

For GST/HST credit recipients, 2026 is a year of transition. The June 5 top-up provides extra support before July brings a new program with increased payments. The CGEB announcement from the Canada Revenue Agency confirms that eligibility criteria remain the same, but quarterly amounts will be 25% higher for five years—a meaningful boost for households already counting on these payments.

The pattern for Canadians relying on these credits is clear: file your taxes on time, keep your CRA information updated, and expect slightly larger payments starting in October 2026 under the new program. For low-income families who’ve built household budgets around these quarterly deposits, the timing of each payment matters as much as the amount.

Related reading: My Business Account CRA – How to Register and Log In · Take Home Pay Calculator Ontario – 2024 Net Pay Guide

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