GST/HST Credit 2026 (Now the Canada Groceries and Essentials Benefit) — Amounts & Payment Dates

The GST/HST credit was a tax-free quarterly payment to individuals and families with low and modest incomes. The Canada Revenue Agency renamed it the Canada Groceries and Essentials Benefit (CGEB) in July 2026, and the amount rose 25% for five years (2026 to 2031). The last quarterly payment under the old name was April 2, 2026. Eligibility, the calculation and the structure are the same as before.

Quick answer: For July 2026 to June 2027, you could get up to $679 as a single individual, $890 if you are married or have a common-law partner, and $234 for each eligible child under 19. The amount is worked out from your 2025 tax return, so file every year, even with no income.

Canada Groceries and Essentials Benefit amounts (July 2026 to June 2027)

The amount is recalculated every July from your previous year’s return, based on your adjusted family net income, marital status and the number of eligible children. The CRA child and family benefits calculator gives an estimate for your situation.

Payment dates 2026

January and April payments were based on your 2024 return; July and October payments are based on your 2025 return.

Who Is Eligible for the GST/HST Credit?

To receive the GST/HST credit, you must:

1. Be a Canadian resident for tax purposes
2. Be 19 years or older — OR be married/have a common-law partner — OR be a parent who lives with your child
3. File a T1 income tax and benefit return each year, even if you have no income
4. Have income low enough for a payment, which depends on your adjusted family net income and family situation

Who Is NOT Eligible

• Non-residents of Canada
• Individuals who were incarcerated for 90+ consecutive days in the benefit year
• Children themselves (credit is paid to the parent or caregiver)

Registering for the First Time

Canadian residents who file T1 returns: No application needed. The CRA automatically determines eligibility.

Newcomers to Canada: If you have not yet filed a Canadian tax return, apply using Form RC151 (GST/HST Credit and Canada Child Benefit Application for Individuals Who Become Residents of Canada). Send it to your tax centre.

Turning 19: The year you turn 19, you become eligible for the credit as of the quarter after your 19th birthday. You must have filed a T1 return for the prior year (when you were 18).

GST/HST Credit and Other Benefits

The GST/HST credit is often delivered on the same payment as the Canada Child Benefit (CCB) if you have children. Both are calculated on the same T1 return and administered by the CRA.

You can receive the GST/HST credit alongside:

• Canada Workers Benefit (CWB) — for low-income workers
• Canada Child Benefit (CCB) — for families with children under 18
• OAS and GIS — for seniors
• Provincial/territorial credits (e.g., Ontario Trillium Benefit)

What If My Payment Is Wrong or Late?

If you believe your payment amount is incorrect:

• Log in to CRA My Account and review your benefit payment information
• Check whether you have outstanding tax returns not yet filed
• Contact the CRA benefit enquiries line

If you did not receive a payment you were expecting, check the CRA’s reasons for stopped or changed payments and sign in to CRA My Account.

Impact of Income Changes on the Benefit

The benefit is based on your previous year’s tax return, so a big income increase in 2025 changes your July 2026 to June 2027 payments. If your income dropped, file your return early so the CRA can recalculate.

RRSP contributions reduce your net income, which can increase both the GST/HST credit and the Canada Workers Benefit you receive. See our RRSP Contribution Limits guide for strategies to optimise your refundable credits.

Related Canadian Benefits and Tax Resources

• Canada Workers Benefit 2026 — refundable credit for working Canadians
• OAS Clawback Guide — managing income to reduce benefit clawbacks
• RRSP Contribution Limits 2026 — RRSP strategy to increase refundable credits
• Canadian Government Benefits Guide — full benefits overview
• CA Personal Finance Hub — budgeting, income, and financial planning in Canada

The GST/HST credit is one of the simplest benefits available to Canadians — you just need to file your tax return every year to keep receiving it. Even in years with very low income (including zero income), filing a return ensures you receive the credit and keeps you in the system for other income-tested benefits.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.