GST/HST Payment 2026 : The Canada Revenue Agency (CRA) has confirmed a $496 GST/HST credit payment scheduled for December 2025, offering additional financial support to low- and moderate-income Canadians during one of the most expensive times of the year.

The tax-free deposit is intended to help households manage holiday expenses, winter heating costs, and rising food prices, while reinforcing the federal government’s strategy to support affordability as inflation continues to strain household budgets.

For millions of Canadians who qualify, the payment will arrive automatically through the GST/HST credit program, one of the federal government’s core tax relief benefits.

Quick Facts: $496 CRA GST/HST Credit – December 2025

• Payment Amount: Up to $496 tax-free
• Program: GST/HST Credit (Canada)
• Payment Timing: December 2025 special deposit
• Eligibility: Low- and moderate-income Canadians based on 2024 tax return
• Application: No separate application required for most recipients
• Administered By: Canada Revenue Agency (CRA)

What the $496 GST/HST Credit Payment Is

The GST/HST credit is a federal tax-free benefit designed to offset the cost of goods and services tax (GST) or harmonized sales tax (HST) paid by Canadians throughout the year.

Normally, the credit is issued quarterly. However, the CRA has confirmed an additional one-time December 2025 payment, with eligible individuals receiving up to $496 depending on income and family size.

Officials say the year-end payment is intended to provide immediate financial relief as Canadians face increased expenses during the winter season.

The payment does not count as taxable income and does not affect other federal benefits.

CRA GST/HST Credit Payment Schedule (2025–2026)

The GST/HST credit follows a quarterly schedule administered by the CRA. The confirmed timeline currently includes:

Payment Cycle	Issue Month
First installment	July 2025
Second installment	October 2025
Special one-time credit	December 2025 – up to $496
Third installment	January 2026
Fourth installment	April 2026

The December payment is designed to bridge the gap before the January 2026 installment, helping families manage seasonal expenses.

Who Qualifies for the $496 GST/HST Credit in Canada

Eligibility for the December payment is based on information from your 2024 income tax return.

To qualify, you generally must:

• Be a Canadian resident for income tax purposes
• Be 18 years or older, or have a spouse, common-law partner, or dependent child
• Have filed a 2024 tax return
• Meet the income eligibility thresholds

The exact payment amount depends on several factors, including:

• Net family income
• Marital status
• Number of children
• Province or territory of residence

The CRA calculates eligibility automatically once your tax return is processed.

Important Information for Newcomers to Canada

New residents who have recently moved to Canada may still qualify for the GST/HST credit.

However, they must submit Form RC151 — GST/HST Credit Application for Individuals Who Become Residents of Canada.

This allows the CRA to determine eligibility for individuals who do not yet have a full Canadian tax filing history.

Programs administered by federal agencies such as the Department of Finance Canada, Employment and Social Development Canada (ESDC), and the CRA are structured to ensure newcomers can access core federal benefits once residency requirements are met.

How the CRA Sends the GST/HST Credit Payment

The CRA delivers GST/HST credit payments through two methods:

1. Direct deposit into a bank account
2. Cheque by mail for those not enrolled in direct deposit

Direct deposit is the fastest and most secure option, particularly during busy holiday periods when mail delays are more common.

Canadians can register for direct deposit through CRA My Account, their financial institution, or their tax preparer.

Why the GST/HST Credit Matters for Canadian Families

The GST/HST credit remains one of the most widely used federal affordability programs.

For many households, the benefit helps cover essential costs such as:

• Groceries and household necessities
• Heating and electricity during winter
• Transportation expenses
• Rent or housing costs

Economic analysts say targeted tax credits like this play a key role in supporting consumer stability during periods of rising living costs.

The December top-up is expected to provide short-term relief ahead of the new year, when many Canadians face increased bills and seasonal expenses.

How to Ensure You Receive Your CRA Payment

To avoid delays, Canadians should take several steps before the December payment period.

1. File your 2024 tax return on time.
This is the primary requirement for eligibility.

2. Verify your direct deposit details with the CRA.
Outdated banking information can delay payments.

3. Update family information.
Changes in marital status or dependents can affect benefit amounts.

4. Check CRA My Account regularly.
This portal provides payment status updates and benefit details.

Keeping information current ensures eligibility for other programs as well, including the Canada Child Benefit (CCB) and the Canada Workers Benefit (CWB).

What to Do if Your December GST Payment Doesn’t Arrive

If you expected the payment but did not receive it, the CRA recommends taking the following steps:

1. Log into CRA My Account and review your benefit payment history.
2. Confirm your 2024 tax return has been processed.
3. Verify banking and personal information on file.
4. Wait several business days for mail delivery if receiving a cheque.
5. Contact the CRA if the payment still has not arrived.

Missing tax returns and outdated personal details remain the most common reasons for payment delays.

Frequently Asked Questions

When will the CRA send the $496 GST/HST credit?

The CRA has confirmed the special GST/HST payment will be issued in December 2025 as an additional deposit alongside the regular quarterly schedule.

Who is eligible for the $496 payment?

Eligibility depends on income level, family structure, and residency, based on information from your 2024 tax return.

Do I need to apply for the GST/HST credit?

Most Canadians do not need to apply. Filing your annual tax return automatically determines eligibility.

Can newcomers to Canada receive the GST/HST credit?

Yes. New residents may qualify but must submit Form RC151 to register for the benefit.

How can I check my payment status?

You can check payment dates and eligibility through CRA My Account, where the agency lists benefit schedules and deposit history.