If you live in Quebec and are eligible for the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) credit, significant financial assistance awaits you. The Canada Revenue Agency (CRA) will make the final payment of the 2025-2026 tax year on April 20, 2026, calculated based on your 2024 income tax return. This quarterly, tax-free credit can considerably ease your spring budget, provided you meet the eligibility criteria.
This program aims to offset taxes paid on essential goods and services for millions of low- and middle-income Canadians. Even if you don’t owe any taxes, filing your annual return is essential to receive this benefit. This article explains the possible amounts, eligibility requirements, and upcoming changes to help you better manage your finances.
Who is eligible to receive the GST/HST credit?
To be eligible, you must:
- Be at least 19 years old at the beginning of the quarter, or be married, in a common-law relationship, or the parent of a dependent child
- To be a tax resident in Canada
- You have filed your 2024 income tax return
Without filing a tax return, even if no tax is due, you automatically lose this right. Payments are usually made automatically by direct deposit.
Payment amounts due on April 20, 2026
- Single person: $533 per year ($133.25 per quarter)
- Couple: $698 per year ($174.50 per quarter)
- Per child under 19 years of age: $184 per year ($46 per quarter)
These amounts are maximums and may vary depending on your adjusted net income.
Why is this payment important?
With the rising cost of living, this payment comes at a good time to help cover seasonal expenses such as bills or repairs.
Practical examples
- Single person with $35,000: $133.25
- Couple with $40,000: $174.50
- Family with 2 children and $42,000: $266.50
- Single parent with $38,000: $179.25
Income-based reduction
The credit gradually decreases by 5% for each dollar exceeding the threshold (approximately $45,000 for a single person).
Example: an income of $50,000 results in a reduction of $250, leaving approximately $283 annually.
How can I receive my payment quickly?
- Check your bank details in your ARC account
- File your 2024 tax return quickly
- Use Netfile to speed up processing
Tips to maximize your benefits
- Keep your information up to date
- Check your eligibility for other credits
- View your CRA account online
Upcoming change: ACEBE
Starting in July 2026, the GST/HST credit will be replaced by the Canada Grocery and Basic Needs Benefit (CGBB), with a 25% increase for five years and a one-time payment in the spring.
CRA Confirms $628 Grocery Rebate For April 2026: Who Qualifies And When Payments Will Arrive
- Single person: up to $950 in 2026
- Family of four: up to $1,890
Conclusion
This final GST/HST credit payment is a valuable benefit for many Quebecers. Make sure you are eligible and prepare for upcoming measures to optimize your financial situation in 2026.
FAQ
1. Who is eligible?
Any person aged 19 or over, resident in Canada, who has filed their 2024 tax return.
2. Maximum amount?
$133.25 for a single person, $174.50 for a couple, plus $46 per child.
3. How does the amount decrease?
A 5% reduction above the income threshold.
4. New measure after April 2026?
Replacement by ACEBE with increased amounts.
5. Do I need to apply?
No, the payment is automatic if the declaration is submitted.
