GST/HST Credit Canada 2026: What It Is and How Newcomers Apply
A quarterly payment from CRA that most newcomers do not know exists — and do not claim. Here is how to make sure you get it.
What is the GST/HST Credit?
The GST/HST Credit is a tax-free quarterly payment from the Canada Revenue Agency (CRA) to low-to-moderate income Canadians and families. It was designed to offset the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) that Canadians pay on everyday purchases.
Put simply: it is a quarterly cheque (or direct deposit) from CRA. Most newcomers in their first year qualify because their Canadian income is lower than the threshold. Many never apply and leave hundreds of dollars on the table.
Source: CRA — GST/HST Credit
How much is the GST/HST Credit in 2026?
For the July 2025 – June 2026 benefit year (based on your 2024 tax return), the maximum annual amounts are:
Payments are made in quarterly installments: July, October, January, and April. The amounts above are annual totals — divide by 4 for each quarterly payment. Payments are reduced as net family income exceeds the threshold (currently approximately $40,000 for single filers).
Who qualifies as a newcomer?
To be eligible for the GST/HST Credit you must:
- ✓Be a Canadian resident for income tax purposes
- ✓Be 19 years of age or older (or have a spouse, or have had a child)
- ✓Have family income below the phase-out threshold (~$40,000 for a single person)
Most newcomers in their first year in Canada qualify. Your partial-year income is typically low enough to be well within the threshold. Do not assume you do not qualify — apply and let CRA calculate it.
How to apply for the GST/HST Credit as a newcomer
There are two situations:
Situation 1: You have a T4 and are filing a T1 return
The easiest case. When filing your T1 return (with Wealthsimple Tax or any NETFILE software), there is a section that asks: "Do you want to apply for the GST/HST Credit?" Answer Yes. CRA automatically calculates your eligibility and begins payments with your next quarterly cycle. No separate form needed.
Situation 2: You arrived mid-year and have no T4 yet
You do not have to wait until tax season. Complete CRA Form RC151 — "GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada." Mail it to your nearest tax centre or submit it online via CRA My Account.
Form RC151: CRA — Form RC151 (PDF)
GST/HST Credit payment schedule 2026
If a payment date falls on a weekend or holiday, CRA pays on the last business day before. Set up direct deposit in CRA My Account to receive payments in 2–3 business days.