The GST/HST credit many Canadians have received for decades has a new name: since July 2026, the CRA pays it as the Canada Groceries and Essentials Benefit (CGEB). Same idea, new name — and for the next five years, bigger payments.
Heads-up: the CGEB replaced the GST/HST credit in July 2026. Eligibility rules, the payment calculation, and the quarterly schedule are all identical to the old GST/HST credit — only the amounts changed. Canada.ca
GST/HST credit at a glance (2026–27 benefit year)
| Key fact | Details |
|---|---|
| New name | Canada Groceries and Essentials Benefit (CGEB) |
| What it is | Tax-free quarterly payment for low- and modest-income Canadians |
| Maximum for a single person | $679/year (about $170 per quarter) |
| Maximum for a couple | $890/year (about $222.50 per quarter) |
| Each child under 19 | Adds $234/year (about $58.50 per quarter) |
| 2026 increase | +25% on the old GST/HST credit amounts, locked in for five years (2026–2031) |
| Next payments | October 5, 2026, then early January and early April 2027 |
| How to get it | File a tax return — no application needed for most people |
| Taxable? | No — payments are completely tax-free |
What changed in July 2026?
Two things carry all the money:
- A permanent 25% increase. Every GST/HST credit amount rose by 25% starting with the July 2026 payment, and stays raised through the 2030–31 benefit year. The CRA estimates this reaches about 500,000 people who were previously just over the income cut-off.
- A one-time transition top-up (already paid). Starting June 5, 2026, the CRA sent a one-time payment equal to 50% of your annual GST/HST credit for the July 2025–June 2026 period. Missed it? If you hadn't filed your 2024 return, file it — the CRA will assess it and pay any top-up you're entitled to afterward.
Everything else — who qualifies, how it's calculated, when it arrives — works exactly the way the GST/HST credit did.
How much is the GST/HST credit in 2026?
Your amount depends on your adjusted family net income (AFNI) — your family net income (line 23600 of both spouses' returns, with a few adjustments) from the tax return the CRA used to calculate your benefit. Here's what the maximum looks like for the July 2026 – June 2027 benefit year, based on your 2025 return:
| Your situation | Maximum per year | Roughly per quarter |
|---|---|---|
| Single adult | $679 | $169.75 |
| Married or common-law couple, no children | $890 | $222.50 |
| Couple (or single parent) with 1 child | $1,124 | $281.00 |
| Couple (or single parent) with 2 children | $1,358 | $339.50 |
| Each additional child under 19 | + $234 | + $58.50 |
One wrinkle for single adults: the $679 single maximum has two parts — a $445 base plus a single supplement of up to $234 that phases in as your working income rises above about $11,564. A single person with very low income may receive the base amount rather than the full $679.
Income thresholds: where the payment shrinks to zero
You keep the full amount if your 2025 adjusted family net income is $46,432 or less. Above that, the benefit shrinks gradually — by 5 cents for every $1 of extra income — until it reaches zero:
| Household situation | Payment reaches $0 when 2025 AFNI hits |
|---|---|
| Single person, no children | $60,012 |
| Couple, no children | $64,232 |
| Family with 1 child | $68,912 |
| Family with 2 children | $73,592 |
| Each additional child | threshold about $4,680 higher |
Because the clawback is gradual, many households still receive something even after crossing the full-amount line — a family of four earning $55,000, for example, would still get roughly $930 for the year rather than nothing.
Do I qualify for the GST/HST credit?
You generally tick the boxes if all of these are true:
- You're a Canadian resident for tax purposes in the month before a payment and at the start of the payment month
- You're 19 or older — or under 19 and you have (or had) a spouse or common-law partner, or you're a parent living with your child
- Your adjusted family net income is below the threshold for your family size (table above)
- You've filed a tax return — this is the step that actually starts your payments
You do not need to have paid GST/HST yourself to receive it, and receiving it doesn't affect your OAS, GIS, CPP, or Canada Child Benefit.
How do I get it?
Good news: in most cases, you don't apply at all.
- Just file a tax return every year — yes, even with zero income. The CRA assesses your eligibility automatically when it processes your return.
- For payments from July 2026 onward, the CRA uses your 2025 return. No 2025 return on file? Payments don't start until it's assessed.
- File by April 30 so payments don't get interrupted.
- Amounts get recalculated every July based on the prior year's return.
- New to Canada? You may need to apply once before your first return — form RC151 (or RC66 if you have kids).
When does the money show up?
Payments go out four times a year, at the start of January, April, July, and October:
| Payment | Date |
|---|---|
| July 2026 (first under the new name) | July 3, 2026 |
| October 2026 | October 5, 2026 |
| January 2027 | early January (exact date on canada.ca) |
| April 2027 | early April (exact date on canada.ca) |
The benefit year runs July through June. If your total annual entitlement is under $50, the CRA bundles it into one July payment instead of four.
How do I check my payment?
- Sign in to CRA My Account.
- Under Benefits and credits, open "Canada Groceries and Essentials Benefit" (formerly GST/HST credit).
- You'll see the next payment date, the amount, and your statement of account.
Frequently asked questions
What happened to the GST/HST credit?
Nothing was taken away — it was renamed and enhanced. Since July 2026 the CRA pays it as the Canada Groceries and Essentials Benefit, with amounts 25% higher than the old GST/HST credit through 2031. If you were receiving the GST/HST credit, you automatically receive the new benefit.
Do I need to apply for the GST/HST credit?
No — for most Canadians there is no application. Filing your annual tax return is the only step; the CRA assesses you automatically. The only exception is newcomers to Canada, who may need to submit form RC151 (or RC66 with children) before their first payment.
Do I still get the GST/HST credit if I had no income?
Yes. Filing a return with zero income is exactly how you stay enrolled. Skip the return and your payments stop — this is the single most common way people lose the benefit.
Is the GST/HST credit taxable?
No. The benefit (and its new Groceries & Essentials name) is completely tax-free, and it doesn't count as income for other benefits like GIS or the Canada Child Benefit.
Why didn't I receive the June 5, 2026 top-up?
The CRA lists the usual suspects: you hadn't filed a 2024 return, your 2024 income was above the threshold, your spouse received the family payment (only one payment per couple), or the amount was applied against a balance you owe the CRA. File the missing return and the CRA will pay any top-up you're entitled to afterward.
How much is the GST/HST credit per month?
It's paid quarterly, not monthly — but divide the annual maximum by 12 and a single person gets up to about $57/month, and a couple with two children up to about $113/month.