Canada Groceries and Essentials Benefit (formerly GST/HST credit) - Canada.ca
Tax-free quarterly support for low- and modest-income people and families in Canada; the Canada Revenue Agency automatically assesses you after you file a tax return.
Canada Groceries and Essentials Benefit (formerly GST/HST credit) - Canada.ca
Overview
The Canada Groceries and Essentials Benefit (CGEB) is the current name for the federal tax benefit formerly called the GST/HST credit. The Canada Revenue Agency (CRA) replaced the GST/HST credit with the CGEB in July 2026. The eligibility rules, payment calculation, and basic structure remain the same, but the payment amount increased by 25% in July 2026 for five years from 2026 to 2031.
This is a tax-free quarterly payment for individuals and families with low or modest incomes. It helps with groceries and other everyday essentials and may include payments from related provincial or territorial programs. It is not a grant competition, reimbursement for particular purchases, or discretionary fund. The CRA uses tax-return information, adjusted family net income, marital status, and eligible children to determine whether you receive it and how much you receive.
The GST/HST credit itself is no longer the active program name. This page remains associated with the original opportunity file so that people searching for the former name can find the current benefit. Anyone applying or checking a payment now should use the CRA’s CGEB instructions and current notice rather than relying on an old GST/HST credit schedule.
At a glance
| Item | What to know |
|---|---|
| Current name | Canada Groceries and Essentials Benefit (CGEB) |
| Former name | GST/HST credit |
| Type | Tax-free federal benefit |
| Who it helps | Individuals and families with low or modest incomes who meet the CRA rules |
| Current payment period | July 2026 to June 2027 |
| How you get it | File the 2025 tax return; new residents may use form RC151 |
| Payment pattern | Four payments, generally on the 5th of July, October, January, and April |
| Maximums for this period | $679 single, $890 couple, plus $234 per eligible child under 19 |
| Main action required | File every year and keep residency, family, address, and banking details current |
What it offers
The CGEB provides cash support four times during the payment period. The CRA describes it as a tax-free payment, so recipients do not report the benefit as taxable income on their return. The amount is not tied to receipts or to the exact GST or HST paid on a particular shopping trip. It is calculated from household information and income instead.
The payment may also include related provincial and territorial programs administered by the CRA. For example, the CRA’s guide lists related programs in New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan. Most of those amounts are combined with the federal payment when a person qualifies. The Ontario sales tax credit is part of the Ontario Trillium Benefit and is issued separately, so Ontario residents should not assume every provincial amount will arrive in the same deposit.
For the current payment period, the published maximum is $679 for a single individual, $890 for a married or common-law couple, and $234 for each eligible child under 19. Those figures are not guaranteed awards. The CRA reduces or eliminates entitlement according to adjusted family net income and other calculation rules, and the amount can change when family circumstances change. Use the CRA child and family benefits calculator or your CRA account for an estimate tied to your own facts.
The 25% increase that began in July 2026 is part of the current benefit. It does not mean every recipient gets the maximum, and it does not remove the need to file. A one-time GST/HST credit top-up was also issued on June 5, 2026 to eligible recipients of the previous period. That top-up is a completed payment, not a separate current application. The active opportunity now is the CGEB payment period based on the 2025 return.
Who is eligible
The CRA’s current eligibility rules require you to be a resident of Canada for income tax purposes at the end of the month before, and at the beginning of the month in which, a quarterly payment is made. In practical terms, maintaining Canadian tax residency during the relevant payment period matters; merely having a Canadian address at some earlier point is not enough.
For most recipients, the age rule is that you must be at least 19 in the month before a quarterly payment. Someone under 19 can still qualify if they have or had a spouse or common-law partner, or if they are or were a parent and live or lived with their child. If you turn 19 before April 2027, the CRA says to file the 2025 return; if you meet the other rules, the first payment is issued in the quarterly payment after your 19th birthday.
The CRA generally excludes people who are not Canadian tax residents for the relevant months, people who are exempt from paying Canadian tax as officers or servants of another country and certain family members or employees, and people confined to a prison or similar institution for at least 90 consecutive days. A deceased recipient is not eligible for payments after death. These rules can also affect whether an amount is paid for a spouse, common-law partner, or child.
Income is central to entitlement. For July 2026 to June 2027, the CRA uses the adjusted family net income from the 2025 base-year return, along with marital status and the number of eligible children registered for the CGEB. If you have a spouse or common-law partner, the CRA combines the relevant income information to calculate adjusted family net income. A person can still be eligible with no income, but they must file the return so the CRA has a basis for its assessment.
Children who are already covered by the Canada child benefit are automatically considered in the CGEB calculation. If you become primarily responsible for a child and the child is not already registered, the CRA says you can use My Account or form RC66 to register the child. Shared custody can affect the child-related amount, and a child’s age or living arrangement can change the calculation.
Current cycle and payment dates
The current payment period runs from July 2026 through June 2027. The CRA calculates it from the 2025 tax return. The regular schedule is four payments on the 5th day of July and October 2026 and January and April 2027. If the 5th falls on a Saturday, Sunday, or federal statutory holiday, the CRA makes the payment on the last business day before the 5th. The CRA announced that the first CGEB payment was issued on July 3, 2026 because July 5 fell on a Sunday.
If the annual amount calculated in July 2026 is less than $50 per quarter, the CRA pays the entire annual benefit in July 2026 instead of sending four small payments. Payment dates and amounts can be viewed in My Account. If a scheduled payment does not arrive, the CRA advises waiting 10 working days before calling 1-800-387-1193.
The CRA can recalculate the benefit after a reassessment of your or your spouse’s return changes adjusted family net income, after a marital-status change, after a change in the number of eligible children in your care, after a recipient dies, or after shared custody starts or ends. A notice of redetermination explains a revised amount. If the CRA determines that you were overpaid, it may keep future benefits or tax refunds until the balance is repaid.
How to apply or get assessed
For a resident who is already filing normally, there is no separate CGEB application. File the 2025 tax return, even if you had no income, and the CRA automatically determines whether you qualify for the current payment period. If you have a spouse or common-law partner, both people generally need to file so the CRA can calculate the household correctly. Keep filing each year because the benefit is recalculated every July from the previous year’s return.
The ordinary filing deadlines for the 2025 return were April 30, 2026 for most people and June 15, 2026 for self-employed people, with payment of any tax balance still due April 30. Those dates have passed as of this page’s review. They are not a reason to skip filing: the CRA says people who have not filed or filed late can receive the first CGEB payment after the return is assessed, and the payment can be available retroactively when the person is entitled. That is why this page uses a rolling deadline rather than presenting a passed tax date as if the opportunity were closed.
New residents have a separate step. The CRA says a person who became a resident of Canada can apply by sending form RC151, Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada, for the year they became resident. If the CRA has not paid benefits to anyone for a child, the applicant may need to provide proof of the child’s birth. A newcomer should follow the CRA’s form instructions rather than assume that an immigration file or a foreign tax return automatically starts the benefit.
If a child is newly in your care, register the child through My Account or form RC66 when appropriate. If your marital status changes, report it to the CRA. The benefit is based on family information, so a new marriage, separation, common-law relationship, change in custody, or child leaving your care can change who receives the payment and how much the household receives.
What to prepare
The core material is a complete tax return and accurate family information. Before filing or updating your account, check the following:
- Your 2025 tax return has been filed, including a zero-income return if that is your situation.
- Your spouse or common-law partner has filed, if applicable.
- Your adjusted family net income information is complete and accurate.
- Your marital status and the date of any change are current with the CRA.
- The children in your care are registered and custody information is accurate.
- Your Canadian address and direct-deposit details are current.
- You can provide proof of birth or other supporting documents if the CRA requests them.
Do not treat the listed maximums as a promise of payment. They are the top amounts shown by the CRA for the current payment period before the income calculation reduces entitlement. Use the calculator for an estimate, then use your CRA notice or My Account for the amount actually assessed.
Changes that can affect payment
The benefit is designed to respond to household information, but it does not necessarily change the day your circumstances change. A new income figure may affect the next CRA assessment or a later recalculation. A marital-status change can alter the household calculation and determine which spouse or partner receives the payment. A move can interrupt delivery if the CRA’s address is out of date, even when direct deposit is unchanged.
Children require particular care. A child can be automatically included when the household receives the Canada child benefit, but a newly responsible caregiver may need to register the child. Shared custody can divide the child-related amount. When a child turns 19, stops living with you, becomes a spouse or common-law partner, becomes a parent, or dies, the CRA may change the calculation.
If you are paid too much after a recalculation, do not ignore the notice. The CRA can recover the overpayment from future CGEB payments or tax refunds. If you believe the information is wrong, review the notice and use the CRA’s contact or review process rather than assuming the next payment will correct it automatically.
Practical decision rule
This benefit is worth checking if you are a Canadian tax resident, expect to file a return, and have low or modest adjusted family net income. Students, newcomers, seniors, workers with changing income, single parents, and families with children may all have reason to check, but none of those labels guarantees entitlement. The CRA’s calculation is household-specific.
If you have not filed the 2025 return, file it as soon as you can and expect the payment assessment to follow after CRA processing. If you are a new resident, use RC151 and provide the supporting information the form requests. If your return is already filed, check My Account and make sure family, address, and direct-deposit records are not stale.
The benefit is not a substitute for monthly income, and quarterly timing can make budgeting awkward. Treat the payment as occasional support for essential costs rather than money that arrives every month. The CRA notice is the right source for your annual entitlement and payment schedule.
FAQ
Is the GST/HST credit still available?
No. The GST/HST credit was replaced by the Canada Groceries and Essentials Benefit in July 2026. The current benefit keeps the former program’s basic structure and uses the same official CRA service family.
Do I need a separate application?
Usually no. File the 2025 tax return and the CRA automatically assesses you. A person who became a resident of Canada should use RC151 for the year of arrival.
What is the current maximum?
For July 2026 to June 2027, the CRA lists up to $679 for a single individual, $890 for a married or common-law couple, and $234 for each eligible child under 19. The actual amount depends on adjusted family net income and other facts.
What if I filed late?
The CRA says that if you have not filed yet or filed late, you can receive the first CGEB payment after the return is assessed. If you are entitled, the payment can be available retroactively. Late filing may delay payment, so filing late is not the same as receiving money immediately.
Can someone with no income qualify?
Possibly. The CRA specifically says to file the return even if you did not receive income. Income is used to calculate entitlement, but no income does not automatically disqualify someone who meets the other rules.
When are payments made?
Payments are quarterly, generally on the 5th of July and October and January and April. Weekend and federal-holiday adjustments can move the actual payment to the previous business day. If the annual amount is less than $50 per quarter, the CRA pays it as one July amount.
Is the benefit taxable?
No. The CRA says CGEB payments are not taxable and do not have to be reported on your tax return.
What should I do if a payment is missing?
Check My Account, confirm your address and direct-deposit details, and wait 10 working days after the scheduled date before calling the CRA. If a notice asks for documents, respond and keep copies of what you send.
Official links and next steps
- Canada Groceries and Essentials Benefit overview
- CRA guide for the July 2026 to June 2027 payment period
- How much you can get
- Filing due dates for the 2025 tax return
- CRA explanation of late filing and retroactive payments
If you may qualify, file the 2025 return or complete the newcomer RC151 process, then check your CRA notice or My Account. Keep the old GST/HST name in mind when searching, but use the CGEB page for current rules, amounts, dates, and forms. The current program is active; the former name is retained here only to make the transition clear.