CA Tax Tools

June 12, 2026

The June 5, 2026 GST/HST Credit Top-Up: Why You Got an Extra Payment

The one-time GST/HST credit top-up paid from June 5, 2026 equals 50% of your annual credit. How it works, who got it, and how it relates to the CGEB.

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GST/HST Credit Calculator →

Quarterly GST/HST credit for 2025-26 — up to $533 single, $698 couples, $184 per child; phase-out and payment dates

If an unexpected deposit labelled GST/HST credit arrived in your account in early June 2026, it’s the one-time top-up the government issued ahead of the new Canada Groceries and Essentials Benefit. Here’s what it is and what comes next.

What the top-up is

Starting June 5, 2026, the CRA paid a one-time amount equal to 50% of your annual GST/HST credit for the July 2025 – June 2026 period. No application was needed; anyone entitled to the 2025-26 credit got it automatically.

Examples (based on 2025-26 annual credit amounts):

Situation2025-26 annual creditOne-time top-up
Single, no children (max)$533$267
Couple, no children (max)$698$349
Couple, two children (max)$1,066$533

If your credit was reduced by the income phase-out, your top-up is 50% of your reduced amount, not the maximum.

It’s separate from the CGEB

The top-up is a bridge payment. The ongoing change is the Canada Groceries and Essentials Benefit that replaces the GST/HST credit from July 3, 2026, with quarterly amounts 25% higher for five years — up to $679 for singles, $890 for couples, and $234 per child for 2026-27.

You receive both: the one-time top-up in June, then the regular CGEB quarterly payments from July. Estimate your ongoing quarterly amount with the CGEB calculator.

Common questions

Is the top-up taxable? No. Like the credit itself, it’s tax-free and doesn’t appear on your return.

I didn’t get it — why? The two usual reasons: your 2024 return (which determines 2025-26 credit entitlement) wasn’t assessed yet, or your 2024 adjusted family net income was above the cutoff for your family size. Late-filed returns trigger retroactive payments.

Does it reduce my CGEB? No. The July 3 CGEB payment is calculated independently, from your 2025 return — see CGEB payment dates for what feeds each payment.

Source: CRA, one-time GST/HST credit top-up; CRA news, top-up coming June 5.

Use our calculators to apply these concepts to your own income. Tax information is for general guidance only — consult a CPA for advice specific to your situation.

Tax rates and thresholds sourced from the Canada Revenue Agency (CRA). Last verified for the 2025 tax year.

Last updated June 15, 2026Tax year 2026

Data sources: CRA (canada.ca)

This tool is general information only, not financial advice.

Reviewed by CA Tax Tools Editorial Desk

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