The Canada Revenue Agency (CRA) is issuing the January 2026 GST/HST credit, and for many Canadians, the amount may be higher than expected. Eligible households can receive up to $680 per year, which works out to about $170 in the January payment. This tax-free benefit is designed to help offset the cost of GST and HST on everyday essentials, especially as winter expenses rise.
What has surprised many Canadians is that this higher amount is not limited to large families. Childless couples, single parents, seniors, and modest-income households may also qualify, provided they meet income and residency requirements. The payment is automatic for those who have filed their taxes, making it one of the most accessible federal supports available.
How the $680 GST/HST Credit Is Calculated
The GST/HST credit is a refundable tax credit paid quarterly. The CRA calculates your total annual entitlement based on your 2024 tax return, then divides that amount into four equal payments issued in January, April, July, and October.
For the 2025–2026 benefit year, the maximum annual amounts are structured to reflect household composition rather than family size alone. A married or common-law couple without children can qualify for up to $680 annually. Single parents are treated similarly to couples for calculation purposes, which means they may also reach this maximum.
Single adults generally receive a lower base amount, but additional supplements can increase their total if income falls within certain thresholds. All amounts are indexed to inflation, ensuring the credit maintains its purchasing power.
January 2026 Payment Amounts Explained
The January 5, 2026 payment represents one-quarter of your total annual entitlement. For households receiving the maximum:
- $170 for married or common-law couples with no children
- $170 for single parents with one child
- $130–$136 for eligible single adults, depending on supplements
In some provinces, additional provincial sales tax credits or climate-related supplements may be delivered separately or alongside federal benefits. When combined, total January support for some households can feel close to the widely discussed $680 figure, even though the federal GST/HST credit itself is paid quarterly.
Who Is Eligible for the CRA GST/HST Credit
Eligibility for the GST/HST credit is broader than many people realize. You may qualify if you:
- Are 19 years or older before the payment month
- Are a Canadian resident for tax purposes
- Filed a 2024 income tax return, even with zero income
- Have a family net income below the phase-out thresholds
Citizenship is not required. Permanent residents, protected persons, and certain temporary residents may qualify if they meet CRA residency rules and file taxes annually.
Many seniors also remain eligible. Income from pensions such as OAS or CPP is included in the calculation, but these amounts alone rarely push modest-income seniors above the cut-off levels.
Income Thresholds for the $680 Credit
The CRA reduces the GST/HST credit gradually once income exceeds certain limits. Below are simplified thresholds for full or near-full benefits:
- Single adults: Full credit up to approximately $41,000 net income
- Couples with no children: Full credit up to approximately $43,000 combined net income
- Single parents: Similar thresholds to couples due to equivalent supplements
Once income rises above these levels, the credit is reduced at a gradual rate rather than ending abruptly. This means many households with incomes slightly above the threshold still receive partial payments.
Provincial Benefits That Can Increase Total Support
While the GST/HST credit is federal, many provinces offer their own sales tax or cost-of-living credits. These programs vary by region and may be paid separately or at different times of the year.
In provinces with higher consumption taxes or added affordability programs, combined annual support can feel substantial. This is especially helpful in winter months when heating, food, and utility costs typically increase.
Who Does Not Qualify for the January 2026 Payment
You may not receive the January 2026 GST/HST credit if:
- Your income is above the full phase-out range
- You are not a resident of Canada for tax purposes
- You did not file a 2024 tax return
- Your personal information with CRA is outdated
One of the most common reasons Canadians miss out is simply not filing taxes. Even individuals with no income must file to receive the credit.
How to Check Your GST/HST Credit Amount
You can confirm your January 2026 payment by logging into your CRA My Account. The portal shows your calculated entitlement, payment dates, and whether you are set up for direct deposit.
Direct deposit is the fastest way to receive the credit, often on the exact payment date. Paper cheques may take an additional week or more to arrive.
Tips to Ensure You Receive the Full Credit
To avoid delays or missed payments:
- File your tax return on time every year
- Update marital status, address, and banking details promptly
- Review your notice of assessment for accuracy
- Keep CRA correspondence for reference
Small changes, such as reporting a new marital status correctly, can have a meaningful impact on your benefit amount.
Why the GST/HST Credit Matters in 2026
The CRA GST/HST credit remains a key support for millions of Canadians, helping offset everyday costs without requiring applications or monthly reporting. For households receiving close to the $680 annual maximum, the January 2026 payment provides timely relief during one of the most expensive times of the year.
As living costs continue to pressure modest-income households, this credit plays a steady and reliable role in maintaining financial stability across Canada.
My name is Arsam, and I am the founder and author of Mymct. I created this website to share reliable mobile technology updates and important news in a simple and easy-to-understand way. I have a strong interest in smartphones, mobile apps, and the fast-changing digital world, and I enjoy researching topics that are useful for everyday users.