Canada Groceries and Essentials Benefit (Formerly the GST/HST Credit)
The GST/HST credit, renamed and increased: 2026-27 amounts, income limits and payment dates.
The short version
- The Canada Groceries and Essentials Benefit (CGEB) replaced the GST/HST credit in July 2026. Same idea, new name, and 25% more money for 2026 to 2031.
- For July 2026 to June 2027: $445 for you, $445 for a spouse (or for the first child of a single parent), $234 per child under 19, plus up to $234 extra for a single person.
- It's reduced by 5% of family net income over $46,432. A single person gets nothing above about $60,000; a couple with two children, above about $73,600.
- Paid quarterly, tax-free, at the start of July, October, January and April (exact dates). You don't apply; filing your return is the application.
- Eligible people also got a one-time top-up on June 5, 2026: half of their 2025-26 GST/HST credit.
The GST/HST Credit Is Now the Canada Groceries and Essentials Benefit
If you've been looking for the GST/HST credit and can't find it, it didn't vanish; it got a new name and a raise. Since July 2026, the quarterly payment is called the Canada Groceries and Essentials Benefit. Your bank statement may still say “GST” for a while, the way old-timers still call a roadway “Highway 2.”
How Much You Get
| Part of the benefit (July 2026 to June 2027) | Annual amount |
|---|---|
| You | $445 |
| Your spouse or common-law partner (or the first child, for a single parent) | $445 |
| Each other child under 19 | $234 |
| Single supplement (phases in above $11,564 of income) | Up to $234 |
| Reduction | 5% of adjusted family net income over $46,432 |
Examples from CRA's chart:
- Single, no children, income $20,000: about $614 a year. At $50,000: about $501.
- Couple with two children, income $50,000: about $1,180 a year. At $70,000: about $180.
The amounts for July 2026 to June 2027 are based on your 2025 return. File it, and your spouse's, or the payments don't start.
Who Qualifies
- You're a resident of Canada for tax purposes, and
- you're at least 19, or you have (or had) a spouse, or you are (or were) a parent living with your child.
There's no separate application for most people. A newcomer to Canada applies with form RC151 (or on the CCB application if they have children). Turning 19? File your return the year before, and CRA works out the rest. Not sure you need to file? See do I have to file taxes in Canada.
What should your CGEB be?
Tell the assistant your family size, children's ages and family net income. It works out your quarterly payment and whether a deduction such as an RRSP contribution would raise it.
The June 2026 One-Time Top-Up
On June 5, 2026, CRA paid a one-time top-up equal to 50% of each person's GST/HST credit for the July 2025 to June 2026 period. You got it if you filed your 2024 return and were entitled to the credit in January 2026. Examples from CRA: about $267 for a single person with $25,000 of income, about $533 for a family of four with $40,000. If you didn't get it and think you should have, check that your 2024 return was filed and assessed.
Ways to Lose It (and Get It Back)
- Not filing. No return, no payment. Catch up on old years; see filing years of unfiled taxes.
- A spouse who doesn't file. The benefit needs both incomes.
- Out-of-date marital status or address. Update it in My Account.
- Income over the threshold because of a one-off: a big RRSP withdrawal or capital gain. Next year it comes back. Deductions that lower net income, like an RRSP, can raise it.
Is It Taxable?
No. The CGEB isn't taxable and doesn't go on your return; see non-taxable income. It's paid from the same return as the Canada Child Benefit; all the benefits are listed on Canadian tax benefits.
CGEB Questions
What happened to the GST/HST credit?
It was renamed the Canada Groceries and Essentials Benefit in July 2026 and increased by 25% for 2026 to 2031.
How much is the Canada Groceries and Essentials Benefit?
For July 2026 to June 2027: $445 per adult, $445 for a spouse or the first child of a single parent, $234 for each other child under 19, plus up to $234 for single people, reduced by 5% of family net income over $46,432.
When is the Canada Groceries and Essentials Benefit paid?
Quarterly, at the start of July, October, January and April.
Do I have to apply for the Canada Groceries and Essentials Benefit?
Usually not. Filing your tax return is enough. Newcomers may need to apply with form RC151.
What was the June 2026 top-up?
A one-time payment on June 5, 2026 equal to 50% of the recipient's GST/HST credit for 2025-26, for people who filed their 2024 return and were entitled to the credit in January 2026.
Who is eligible for the Canada Groceries and Essentials Benefit?
Residents of Canada 19 or older, or younger with a spouse, common-law partner or child, whose family net income is low enough that the 5% reduction doesn’t use up the amount. You must file a tax return; there is no separate application, except newcomers who apply once.
Sources: CRA, Canada Groceries and Essentials Benefit; Payment amounts (2025 base year); Payments chart; One-time top-up (June 5, 2026); Finance Canada, Backgrounder. Cut-off incomes calculated by us. Checked October 2026.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.