One-time GST/HST credit top-up payment (issued June 5, 2026)

Status: Issued June 5, 2026

The one-time GST/HST credit top-up payment was issued on June 5, 2026 to provide immediate support before the Canada Groceries and Essentials Benefit (CGEB) replaced the GST/HST credit in July 2026.

This additional one-time payment generally provided a 50% increase to the total annual GST/HST credit amount for the period from July 2025 to June 2026. The amount was determined based on your family situation in January 2026 and your adjusted family net income from 2024. It did not include any related provincial or territorial program amounts.

Who received the payment

You received the one-time GST/HST credit top-up payment if you filed a 2024 tax return and were entitled to the GST/HST credit in January 2026.

If you received your GST/HST credit in a single lump sum payment in July 2025, you were still eligible for the one-time payment.

If you have not filed a 2024 tax return, you should file one, even if you had no income to report for that year. The Canada Revenue Agency (CRA) will send you a retroactive payment if you are entitled to receive it.

Payment details

The one-time GST/HST credit top-up was calculated based on both:

• Your family situation in January 2026
• Your 2024 adjusted family net income

In most cases, the amount equaled 50% of your annual GST/HST credit for the period from July 2025 to June 2026.

Note: Generally, the one-time payment amount was twice your January 2026 payment. If your family situation changed during the year, it may not be exactly 50% of your total annual payment for that period.

Single individuals or single parent families

If you were a single individual or single parent family, you could have received a maximum payment of up to:

• $267 with no children
• $441 with 1 child
• $533 with 2 children
• $625 with 3 children
• $717 with 4 children or more

Married or common-law individuals

If you were married or had a common-law partner, only one of you received a payment for both of you. You could have received a maximum payment of up to:

• $349 with no children
• $441 with 1 child
• $533 with 2 children
• $625 with 3 children
• $717 with 4 children or more

If you were in a shared custody situation, each parent of the child received half of the amount they would have received if they had full custody of the child.

When the payment was sent

The one-time GST/HST credit top-up payment was issued on June 5, 2026.

If you were signed up for direct deposit, your payment was deposited directly to your bank account. You received a cheque by mail if you did not have direct deposit set up.

Why you may not have received the one-time top-up payment

You may not have received the payment if:

• You did not file your 2024 tax return
• You were not eligible or entitled to the GST/HST credit in January 2026
• Your spouse or common-law partner received the one-time top-up on behalf of the family
• Your payment was applied to an outstanding balance you owed to the CRA