The GST/HST credit is now called the Canada Groceries and Essentials Benefit (CGEB). It’s a tax-free payment the Canada Revenue Agency (CRA) sends four times a year to people with low and modest incomes. You get it by filing your tax return, and since July 2026 it pays about 25% more than the old credit.
The GST/HST credit has a new name
The CGEB replaced the GST/HST credit in July 2026. Only the name and the amounts changed. The rules for who qualifies, how it’s worked out and how it’s paid are the same.
- The last payment under the old name was April 2, 2026.
- A one-time top-up was paid on June 5, 2026.
- The first CGEB payment was July 3, 2026.
- The 25% increase stays in place for five years, from 2026 to 2031.
Your CRA account may still call some 2026 payments, including the June top-up, the GST/HST credit. It’s the same program.
The June 5, 2026 top-up
If you got the GST/HST credit in January 2026, you should also have received a one-time top-up on June 5, 2026. It was equal to half of your GST/HST credit for the July 2025 to June 2026 year, based on your 2024 tax return. There was nothing to apply for.
With the top-up and the higher CGEB amounts, a single person could get up to $950 in 2026, and a family of four up to $1,890.
The CRA gave two examples:
- A single person with $25,000 net income got a $267 top-up in June, plus $136 more for July 2026 to June 2027. That’s $402 more in total.
- A family of four with $40,000 net income got a $533 top-up, plus $272 more for July 2026 to June 2027. That’s $805 more in total.
How much you’ll get
Your amount for July 2026 to June 2027 is based on your 2025 tax return, your marital status and the number of children under 19 you have.
| Part of the benefit | Yearly amount (July 2026 to June 2027) |
|---|---|
| You | $445 |
| Your spouse or common-law partner | $445 |
| Each child under 19 | $234 |
| First child in a single-parent family | $445 |
| Extra amount for single people | up to $234 |
So the maximum is $679 a year for a single person, $890 for a couple and $234 for each child. It’s paid in four equal parts.
Single people without children get the extra $234 gradually: it builds up once income passes $11,564. Everyone’s amount starts to shrink once adjusted family net income is over $46,432.
Here’s what the CRA’s chart shows for July 2026 to June 2027:
| Situation | Adjusted family net income | Yearly amount |
|---|---|---|
| Single, no children | $20,000 | $613.72 |
| Single, no children | $25,000 to $45,000 | $679.00 |
| Single, no children | $55,000 | $250.60 |
| Single parent, 1 child | Under $46,432 | $1,124.00 |
| Couple, no children | Under $46,432 | $890.00 |
| Couple, 2 children | $55,000 | $929.60 |
A single person with no children stops getting the benefit once income goes just over $60,000. For your exact amount, use the CRA’s child and family benefits calculator.
When it’s paid
The CGEB is paid on the 5th of January, April, July and October. If the 5th falls on a weekend or holiday, you get it on the last business day before. The calendar at the top of this page has the dates.
If your amount works out to less than $50 a quarter, you get the whole year’s amount in one payment in July instead.
Who qualifies
- You live in Canada for tax purposes in the month before, and at the start of the month of, each payment.
- You are 19 or older in the month before the payment. If you are under 19, you qualify if you have or had a spouse or common-law partner, or you are or were a parent who lives with your child.
- Your income is low or modest.
- You filed your tax return for the previous year, even if you had no income.
You can’t get it for a quarter if you are in prison for 90 days in a row or more, or you are a foreign diplomat or their family member.
How to get it
- File your tax return every year, by April 30 if you can. The CRA checks automatically whether you qualify. There’s no separate form.
- If you have a spouse or partner, they should file too, because the amount is based on your combined income.
- Children you get the Canada Child Benefit for are added automatically.
- If you are new to Canada, send Form RC151 for the year you became a resident.
If you file late, you can still get payments you missed. The CRA adds them to a later payment once your return is assessed.
Provincial credits paid with it
The CRA adds these provincial credits to your CGEB payment. You don’t apply for them separately.
| Province | Program | Maximum a year |
|---|---|---|
| New Brunswick | HST credit | $300 per adult, $100 per child |
| Newfoundland and Labrador | Income supplement | $520 single, $589 couple, plus $231 per child |
| Newfoundland and Labrador | Seniors’ benefit (65 and over) | $1,882 |
| Nova Scotia | Affordable living tax credit | $255 per person or couple, plus $60 per child |
| Prince Edward Island | Sales tax credit | $310, plus $55 for a spouse or dependant |
| Saskatchewan | Low-income tax credit | $460 per adult, $181 per child (up to 2), $1,282 per family |
The Ontario sales tax credit is paid separately, as part of the Ontario Trillium Benefit.
What changed in 2026, and what’s coming in 2027
- The GST/HST credit became the Canada Groceries and Essentials Benefit in July 2026, with a 25% increase.
- A one-time top-up was paid June 5, 2026.
- Starting in November 2026, PEI’s sales tax credit becomes the PEI essentials benefit, with a new minimum payment of $175.
- The next payments are due on the 5th of January and April 2027. Your amount will be recalculated in July 2027, based on your 2026 tax return.
Payment late, missing or different?
Wait 10 business days after the payment date. Then check your payment in CRA My Account and make sure your address and banking details are up to date. If you still don’t know why, call the CRA benefits line at 1-800-387-1193.
Common reasons a payment is late, smaller or missing:
- You or your spouse didn’t file last year’s tax return.
- Your income went up, so your amount dropped or stopped in July.
- Your amount is under $50 a quarter, so it was all paid in July.
- You moved and didn’t tell the CRA. Payments can stop even with direct deposit.
- Your marital status changed, or a child turned 19.
- You owe the CRA or another government program, so the CRA kept the payment to cover the debt.
Watch for scams. The CRA never asks for fees, gift cards, cryptocurrency or passwords by text or email, and it doesn’t send payments by e-transfer. CRA emails about the CGEB won’t ask for personal information or ask you to click a link. Check your payments by signing in to your CRA account yourself.
Other help you might be missing
- Canada Child Benefit: a monthly tax-free payment if you have children under 18.
- Canada Workers Benefit: a refundable tax credit for people working on a low income, with part of it paid in advance.
- Guaranteed Income Supplement: if you are 65 or older and get OAS with a low income.
- Canada Disability Benefit: if you are 18 to 64 and have the disability tax credit.
- Ontario Trillium Benefit: if you live in Ontario and pay rent or property tax.
Common questions
When is the next GST payment?
The calendar at the top of this page shows the next date. Payments come on or just before the 5th of January, April, July and October.
Is the GST/HST credit gone?
It was renamed the Canada Groceries and Essentials Benefit in July 2026. If you got the GST/HST credit and your situation hasn’t changed, you will likely get the CGEB.
Why was my July 2026 payment bigger?
The CGEB pays about 25% more than the old credit, and your amount was recalculated from your 2025 tax return. If your amount is under $50 a quarter, the whole year’s amount also comes in July.
Is the Canada Groceries and Essentials Benefit taxable?
No. It’s tax-free, and you don’t report it on your tax return.
Do I have to apply for the CGEB?
No. File your tax return every year and the CRA checks automatically. Newcomers to Canada use Form RC151.
What’s the income limit for the GST credit?
There’s no single cut-off. The amount starts to shrink above $46,432 of adjusted family net income. For a single person with no children, it stops just above $60,000.
