CRA Confirms $496 GST/HST Payment 2026 – Check Eligibility Rules and Payment Timeline

As Canada heads into the final month of the year, the Canada Revenue Agency (CRA) has officially confirmed a $496 GST/HST credit deposit for December 2025. This tax-free payment is part of a federal push to support low and moderate-income households facing mounting living expenses during the high-cost holiday season.

Designed to offset a portion of the sales taxes paid throughout the year, the GST/HST credit is one of the CRA’s most impactful benefit programs. Here’s everything you need to know about the December deposit—including payment dates, eligibility, and how to claim.

Why the CRA Issued a $496 December Deposit

The $496 GST/HST credit acts as a year-end top-up for eligible Canadians. While the GST/HST credit is typically paid quarterly, the CRA has confirmed an additional special one-time payment in December to provide immediate relief as families navigate increased spending around holidays, rising utility bills, and food prices.

This benefit aims to help vulnerable households maintain basic financial stability without relying on short-term credit or loans. The CRA has emphasized that this deposit is non-taxable and does not affect other benefits or income-tested programs.

Understanding the GST/HST Credit (What It Covers)

The GST/HST credit is a quarterly benefit designed to refund a portion of the goods and services tax (GST) or harmonized sales tax (HST) paid by Canadians. Payments are based on:

• Net family income
• Marital status
• Number of dependents
• Residency status

The CRA automatically calculates and deposits the GST/HST credit if you file your taxes and meet the criteria—no separate application is required for most Canadians.

CRA’s Official Payment Schedule: Key Dates

The CRA’s confirmed GST/HST credit schedule includes both regular quarterly installments and the newly announced December 2025 special payment. Below is the latest timeline:

GST/HST Credit Cycle	Scheduled Issue Month
First Quarterly Installment	July 2025
Second Quarterly Installment	October 2025
Special One-Time Credit	December 2025 – $496
Third Quarterly Installment	January 2026
Fourth Quarterly Installment	April 2026

This additional December payment stands out as a vital buffer before the winter quarter begins, offering extra help to those who need it most.

Who Is Eligible for the $496 December GST/HST Payment?

To qualify for the December 2025 GST/HST credit payment, you must:

• Be a Canadian resident for income tax purposes
• Be 18 years or older, or meet family dependency rules
• Have filed your 2024 tax return
• Meet income thresholds (typically low to moderate income)

Eligibility is calculated using your 2024 tax return, so timely and accurate filing is crucial. The CRA also reviews your marital status, dependents, and family structure.

Special Note for Newcomers to Canada

If you are a new resident or recent immigrant, you must complete Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) to be considered for the credit.

This form ensures that newcomers who haven’t built a full tax history in Canada still get access to essential benefits, including this special year-end deposit.

How the CRA Pays the GST/HST Credit

The CRA pays the GST/HST credit either by:

• Direct deposit into your bank account (recommended)
• Cheque by mail, if you haven’t registered for direct deposit

To receive your December $496 payment quickly and safely, you should:

1. Register for direct deposit via your CRA My Account
2. Ensure your banking and personal details are up to date
3. Confirm that your 2024 return was filed and assessed

Delays are more likely for recipients using paper cheques or who have outdated information on file.

Importance of Direct Deposit for Faster Payment

The CRA strongly recommends all Canadians sign up for direct deposit to avoid delays. Direct deposit ensures:

• Faster access to funds
• Fewer delays due to holidays or mail backlogs
• Reduced risk of lost cheques or fraud

This method is now standard across most federal benefit programs.

How the GST/HST Credit Helps Families

The GST/HST credit is especially valuable for:

• Low-income families with children
• Single-parent households
• Seniors on fixed incomes
• Newcomers and part-time workers

Payments can help cover grocery bills, heating costs, transportation, and housing expenses, making it a core part of financial planning for many Canadian families.

Tips to Maximize Your CRA Benefits

To ensure you receive your full December payment—and all future CRA benefits:

• File taxes on time every year
• Keep marital and custody status current with the CRA
• Register for CRA My Account to track payments
• Use direct deposit to avoid delays
• Review past notices for missed credits

Following these tips can help you unlock not just the GST/HST credit, but other benefits such as the Canada Child Benefit (CCB), Canada Workers Benefit (CWB), and Climate Action Incentive.

What Happens If You Miss the December Payment?

If you don’t receive your $496 payment in December, you should:

• Log in to CRA My Account
• Check your benefit payment history
• Verify your tax filing status
• Update banking and mailing information
• Contact the CRA for follow-up

Missing information or unfiled returns are the top reasons for benefit delays.

Why This December Payment Matters

For millions of Canadians, December is a financially stressful month. The CRA’s decision to issue a $496 tax-free credit helps households:

• Manage holiday expenses
• Cover rising heating and utility costs
• Enter January with less debt and more financial control

It’s not just a deposit—it’s a meaningful form of government relief timed for maximum impact.

Frequently Asked Questions (FAQs)

Q1. When will the CRA deposit the $496 GST/HST credit in December?
The CRA has confirmed the special GST/HST payment will be issued in December 2025, alongside the regular schedule.

Q2. Who qualifies for the $496 GST/HST credit?
Canadians who meet income requirements, have filed their 2024 taxes, and are eligible based on marital status and family size.

Q3. How can I check if I’m getting the December GST payment?
Log into your CRA My Account, review benefit summaries and ensure your tax return has been processed.

Q4. Do I need to apply for the GST/HST credit?
No separate application is needed for most Canadians. However, newcomers to Canada must submit Form RC151.

Q5. What if I don’t get my payment in December?
Check your CRA account, ensure your direct deposit and tax filings are up to date, and contact CRA if issues persist.