GST/HST Credit in 2026: The New Groceries and Essentials Benefit, Amounts and Payment Dates

If you live in Canada on a low or modest income, the GST/HST credit puts money in your account four times a year. In July 2026 it got a new name, the Canada Groceries and Essentials Benefit (CGEB), and a bigger amount. This guide is for individuals, families and especially sole proprietors and freelancers who want to know what they'll get. It covers who qualifies, the July 2026 to June 2027 amounts and income cut-offs, the GST/HST credit payment dates, the provincial credits paid alongside it, and how self-employment income changes your cheque.

Quick answer

The GST/HST credit is a tax-free quarterly payment from the CRA. Since July 2026 it is called the Canada Groceries and Essentials Benefit and pays 25% more for five years. You get it automatically by filing your 2025 tax return. Amounts depend on your adjusted family net income, marital status and number of children under 19.

• Up to C$679 single, C$890 for a couple, plus C$234 per child (July 2026–June 2027)

• Reduced above C$46,432 of adjusted family net income; zero at C$60,012 for a single person with no children

• Paid July 3, 2026, October 5, 2026, 5 January 2027 and 5 April 2027

• Self-employed? Your net business income after expenses counts, not your sales

What the GST/HST credit is — and why it has a new name

The credit started as a way to give back some of the federal sales tax that lower-income households pay on everyday purchases. It isn't linked to what you actually spent. The CRA calculates it from your tax return and pays it in four instalments.

In January 2026 the federal government announced it would rebrand the credit as the Canada Groceries and Essentials Benefit, raise it by 25% for five years and pay a one-time top-up. The CRA's benefit pages now confirm that the CGEB replaced the GST/HST credit in July 2026. The CRA states plainly that eligibility, the calculation and the structure are unchanged — only the name and the amounts moved. You'll still see "GST/HST credit" on older notices, in bank deposit descriptions from early 2026 and in most people's searches, so this guide uses both names.

The rename matters in practice in three ways. First, the amounts for July 2026 to June 2027 are noticeably higher than the year before. Second, the CRA's guide changed: it is still publication RC4210, but now titled for the CGEB. Third, the newcomer application, Form RC151, carries the new name too. If you're searching your CRA mail for a "GST/HST credit notice" dated July 2026, look for a CGEB notice instead.

The government also paid a one-time top-up on 5 June 2026. Employment and Social Development Canada said it equalled 50% of each person's 2025-26 GST/HST credit and went to people who were entitled to the January 2026 payment, based on their 2024 return. That top-up is finished; nothing more is owed under it.

Who is eligible for the GST/HST credit in 2026

The rules haven't moved. According to the CRA, you must be a resident of Canada for income tax purposes at the end of the month before a payment and at the start of the payment month. You must also be at least 19 in the month before the payment. If you're younger, you qualify only if you have or had a spouse or common-law partner, or you are or were a parent living with your child.

Residency means real ties: a home here, a spouse or partner living here, or dependants living here. People who aren't sure can file Form NR74 for a CRA opinion. You aren't eligible in a quarter if you're a non-resident, a foreign diplomat (or their family or staff), or held in a prison for 90 consecutive days or more.

Both partners need a social insurance number. If Service Canada can't issue one to a newcomer, the RC4210 guide explains how to attach identity documents instead. Only one partner receives the payment for the whole family — usually whoever's return is assessed first — and the CRA says the amount is the same whichever of you gets it.

Children count if they're under 19, live with you, depend on you and have never had a spouse or been a parent themselves. In shared custody each parent can get half the child amount. If you already receive the Canada child benefit for a child, the CRA adds that child automatically. Foster children placed through an agency don't count, but a child in your care under a kinship or close-relationship program does.

Eligibility check for July 2026 – June 2027

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• Resident of Canada for tax purposes at the end of the month before and start of the payment month
• Aged 19 or over (or under 19 with a spouse/partner or a child you live with)
• 2025 tax return filed and assessed — even with zero income
• Spouse or common-law partner's 2025 return filed too, with their net income shown on yours
• Social insurance number for you and your partner
• Children under 19 registered with the CRA (automatic if you get the Canada child benefit)
• Adjusted family net income below the cut-off for your family size

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How much you can get: July 2026 to June 2027 amounts

For the 2025 base year, the CRA lists a basic amount of C$445 for you and the same again for a spouse or partner, plus C$234 per child. In a single-parent family the first child gets the larger C$445 amount. Singles without children can also get an extra C$234, which phases in once their income passes C$11,564.

That's how you arrive at the headline maximums on the CRA's "how much" page: C$679 for a single person and C$890 for a couple. A year earlier, under the 2024 base year, the basic amount was C$349 and the child amount C$184, so the jump is easy to see.

Annual maximums and cut-offs from the CRA payments chart and eligibility page for the 2025 base year. Quarterly figures are the annual amount divided by four.

The income thresholds that shape your amount

Two numbers do most of the work. The phase-out threshold is C$46,432 of adjusted family net income. The CRA's payments chart shows the benefit falling by 5 cents for every dollar above it — for example, a couple with no children at C$50,000 gets C$711.60 instead of C$890. Keep going and the benefit runs out at the cut-offs in the table.

The second number only affects single people without children. Below C$11,564 a single person gets the basic C$445. Above it, the single supplement builds up at 2 cents per dollar until it reaches the full C$234 — at roughly C$23,300 of income. That's why the CRA chart shows a single person at C$15,000 getting C$513.72, but C$679 at C$25,000. Very low earners therefore receive slightly less than the headline maximum, which surprises people who expect the poorest households to get the most.

"Adjusted family net income" means your line 23600 net income plus your partner's line 23600, minus any universal child care benefit or RDSP income, plus any of those amounts you repaid. Your children's income is never included.

GST/HST credit payment dates for 2026 and 2027

The CRA pays the annual amount in four instalments on the 5th of July, October, January and April. When the 5th lands on a weekend or federal holiday, the payment moves to the last business day before it. The CRA lists 5 January 2026 and 2 April 2026 as the final payments under the old GST/HST credit name, then July 3, 2026 and October 5, 2026 as the first CGEB payments.

Payment dates for the 2025 base year

5 June 2026

One-time top-up (50% of your 2025-26 credit) — already paid

July 3, 2026

First CGEB payment; full year paid now if under C$50 a quarter

October 5, 2026

Second quarterly payment

5 January 2027

Third quarterly payment (scheduled)

5 April 2027

Fourth quarterly payment (scheduled)

July 2027

New amounts based on your 2026 tax return

Two rules catch people out. First, if your quarterly amount works out to less than C$50, you won't see four payments — the CRA pays the entire year in one lump sum in July. Second, if you don't see the deposit on the day, the CRA asks you to wait 10 working days before calling. Most "missing" payments turn out to be a stale bank account or address. The CRA's January 2027 and April 2027 dates follow the 5th-of-the-month rule in its RC4210 guide; check the payment dates page closer to the time in case a holiday moves one.

If you file your 2025 return after July, you haven't lost the money. The CRA pays any amounts you were owed retroactively with the next scheduled payment once your return is assessed.

How to apply: file your tax return

There's no separate application for most people. You apply by filing your income tax and benefit return each year — even when you had no income. The CRA uses the 2025 return to set payments from July 2026 to June 2027, then recalculates every July from the next year's return.

Getting the benefit without delays

1. 1

   File your 2025 return (and your partner's)

   File even with zero income. On page 1, enter your spouse or partner's name, SIN and net income — incomplete details delay processing.

2. 2

   Set up direct deposit and My Account

   Direct deposit arrives on the payment date; cheques can be held up in the mail. My Account shows your notice, amounts and dates.

   CRA sign-in services
3. 3

   Newcomers file Form RC151

   In the year you become a resident, send RC151 with your income from outside Canada. Include proof of birth for children the CRA hasn't paid benefits for before.

4. 4

   Read your CGEB notice in July

   It shows the amount and the information used. Check marital status, children and income are right.

5. 5

   Report changes promptly

   Marriage, separation (after 90 days apart), a new child or a death changes the amount from the next quarter. Use My Account or Form RC65.

A 19th birthday has its own rule. If you turn 19 before April 2027, file your 2025 return — the CRA's guide gives the example of a teen with no income who still files so that payments can start in the quarter after the birthday. The parent's amount for that child stops at the same point.

Marital changes work in both directions. In the RC4210 examples, a couple who married in June but told the CRA only in November had their July and October payments recalculated, and any overpayment recovered. Report early to avoid a clawback.

What self-employed people should know

Sole proprietors, gig workers and freelancers are eligible on exactly the same terms as employees. What changes is how your income gets to line 23600, and the timing of your return.

Your benefit uses net income, not sales. If you run a small business as a sole proprietor, your gross sales minus allowable expenses becomes your net business income. Further deductions — such as RRSP contributions and the deduction for the enhanced part of CPP contributions on self-employed earnings — come off before line 23600. That's the figure the CRA uses. A business with healthy revenue can still produce an income well inside the benefit range once costs are deducted.

Worked example (single sole proprietor). Priya sells handmade goods online in Ontario. Her 2025 sales were C$82,000 and her expenses C$33,000, so her net business income was C$49,000. Say other deductions bring her line 23600 to C$48,000. Her benefit is C$679 minus 5% of (C$48,000 − C$46,432), or C$679 − C$78.40 = C$600.60 a year, about C$150 a quarter. If she had put another C$3,000 into her RRSP for 2025, her line 23600 would have dropped to C$45,000, under the phase-out threshold, and she'd have received the full C$679.

Worked example (couple with two children). Marc is a self-employed electrician; his partner works part-time. Their combined adjusted family net income for 2025 is C$55,000. The CRA chart gives a two-child couple at that income C$929.60 a year — C$1,358 less 5% of C$8,568.

File on time, even though your deadline is later. Self-employed people and their spouses can file their 2025 return as late as June 15, 2026, but any balance owing was still due on 30 April. The benefit year starts in July. If your return hasn't been assessed by then, your July payment is delayed until it is. Filing earlier in the spring keeps the July deposit on time.

Don't confuse this credit with business GST/HST. If your business is a GST/HST registrant, the input tax credits you claim on your business return and the sales tax you collect are separate from this personal benefit. Registering for GST/HST doesn't stop you getting the CGEB, and the CGEB isn't reported on your business return. Our GST/HST registration and filing guide covers the business side, including the C$30,000 small-supplier threshold.

Tax debts can eat the payment. The RC4210 guide says the CRA can apply your benefit to amounts you owe — unpaid income tax, a GST/HST balance on your business account, or debts to other government programs. Sole proprietors with an unpaid business GST/HST balance often find their quarterly benefit quietly redirected. Check your CRA business account if a payment shrinks without explanation.

Losses and low years. In a year when your business makes a loss, your line 23600 can be very low or zero. You still need to file to get anything. Keep in mind the phase-in for singles: below about C$23,300 you'll receive less than the full single maximum.

Provincial and territorial credits paid with it

The CRA also runs several provincial and territorial programs alongside the federal benefit. You don't apply for them separately; if you qualify for the CGEB, the CRA adds the provincial amount to the same quarterly deposit. The exception is Ontario's sales tax credit, which is paid as part of the Ontario trillium benefit.

Related provincial programs in the 2026-27 RC4210 guide

Program	Maximum (annual)	How it's paid
Ontario sales tax credit	C$378 per adult and per child; reduced by 4% above C$29,047 (single) or C$36,309 (families)	Monthly on the 10th through the Ontario trillium benefit, or as a lump sum
Nova Scotia affordable living tax credit	C$255 per individual or couple + C$60 per child; reduced by 5% above C$30,000	With the quarterly CGEB
New Brunswick HST credit	C$300 each for you and a spouse, C$100 per child; reduced by 2% above C$35,000	With the quarterly CGEB
Saskatchewan low-income tax credit	C$460 each for you and a spouse, C$181 per child (max 2), up to C$1,282 per family	With the quarterly CGEB
Prince Edward Island sales tax credit	C$310 per individual + C$55 for a spouse or dependant; becomes the PEI essentials benefit from November 2026	With the quarterly CGEB
Newfoundland and Labrador income supplement and seniors' benefit	Based on family situation and income	With the quarterly CGEB

Ontario sales tax credit

Maximum (annual)

C$378 per adult and per child; reduced by 4% above C$29,047 (single) or C$36,309 (families)

How it's paid

Monthly on the 10th through the Ontario trillium benefit, or as a lump sum

Nova Scotia affordable living tax credit

Maximum (annual)

C$255 per individual or couple + C$60 per child; reduced by 5% above C$30,000

How it's paid

With the quarterly CGEB

New Brunswick HST credit

Maximum (annual)

C$300 each for you and a spouse, C$100 per child; reduced by 2% above C$35,000

How it's paid

With the quarterly CGEB

Saskatchewan low-income tax credit

Maximum (annual)

C$460 each for you and a spouse, C$181 per child (max 2), up to C$1,282 per family

How it's paid

With the quarterly CGEB

Prince Edward Island sales tax credit

Maximum (annual)

C$310 per individual + C$55 for a spouse or dependant; becomes the PEI essentials benefit from November 2026

How it's paid

With the quarterly CGEB

Newfoundland and Labrador income supplement and seniors' benefit

Maximum (annual)

Based on family situation and income

How it's paid

With the quarterly CGEB

In Ontario, the sales tax credit can be worth far more than people expect. A two-parent family with two children could see up to four times C$378 before the income reduction applies. Because it's part of the trillium benefit, if your annual entitlement is C$500 or less it arrives as one payment, usually in July.

PEI residents should note the change flagged in the guide: from November 2026 the PEI sales tax credit becomes the PEI essentials benefit, with higher support and a new C$175 minimum payment for anyone who qualifies. Saskatchewan's credit starts to fall when family income passes C$39,345 and stops at C$81,668.

Why payments stop, change or shrink

Most problems trace back to five causes. Use this list before you call.

1. No assessed return. No 2025 return means no payments from July 2026. A return still in review has the same effect.
2. Income above the cut-off. A good business year can take a self-employed person out of range. The next July, after a quieter year, you may be back.
3. A change you didn't report. Separation, a new partner, or a child turning 19 all change the amount. The CRA recalculates from the effective date, which can create an overpayment.
4. Out-of-date banking or address. Update direct deposit in My Account. The CRA says direct deposits went out on schedule in 2026 even while some mailed cheques were delayed.
5. Offset against debts. As above, the CRA can keep the payment to cover what you owe.

If the CRA finds you were overpaid, it sends a notice and withholds future benefit payments or refunds until the balance is cleared. The payment itself isn't taxable, so there's nothing to adjust on next year's return.

When someone who receives the benefit dies, the estate keeps the payment for the month they were alive at the start of — the guide's example is a person who died on 1 July 2026, whose estate kept the July payment — and payments then stop. The executor should tell the CRA promptly.

Official CRA links

• Canada Groceries and Essentials BenefitOverview of the renamed GST/HST credit
• Payment amounts and thresholdsBasic amounts, phase-in and phase-out by base year
• Payments chart (2025 base year)Annual amount by income and family size
• Payment datesQuarterly dates and what to do if a payment is missing
• Child and family benefits calculatorEstimate your own amount
• RC4210 guide (PDF)Full rules and provincial programs for 2026-27

What to do next

Check your July 2026 CGEB notice in My Account and confirm the income, marital status and children it used. If you're self-employed, plan your 2026 return now: deductions such as RRSP contributions lower line 23600 and can raise next July's payment, and filing well before the June deadline keeps the money flowing. For the business side of sales tax, read our GST/HST guide or work out what to charge with the Canada HST calculator. If you need to reach the CRA, our list of CRA contact numbers shows which line to call.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Is the GST/HST credit still paid in 2026?

Yes, under a new name. From July 2026 the CRA pays it as the Canada Groceries and Essentials Benefit (CGEB). Eligibility, the calculation method and the quarterly schedule are unchanged, but amounts rose by 25% for five years. You don't apply separately; filing your tax return is enough.

What are the GST/HST credit payment dates for July 2026 to June 2027?

Payments are scheduled for the 5th of July, October, January and April. Because 5 July 2026 was a Sunday, the first one went out on July 3, 2026. The next is October 5, 2026, then 5 January 2027 and 5 April 2027, moved to the previous business day if the 5th falls on a weekend or holiday.

How much is the GST/HST credit for a single person?

For July 2026 to June 2027 a single person can get up to C$679 a year, paid in four instalments. The full amount needs adjusted net income between roughly C$23,300 and C$46,432. Above that it falls by 5% of the excess and reaches zero at C$60,012.

Can self-employed people get the GST/HST credit?

Yes. The benefit is based on net income, not on how you earn it. For sole proprietors that means business income after expenses and deductions, as it appears on line 23600. You must file your 2025 return to qualify, and a return assessed late delays payments until the CRA catches up.

Why didn't I get my GST/HST credit payment?

Common reasons: your return wasn't filed or assessed, income rose above the cut-off, a marital status change wasn't reported, your address or bank details are out of date, or the CRA kept the payment to cover a tax debt. Wait 10 working days after the payment date, check My Account, then call 1-800-387-1193.

Do I have to report the GST/HST credit as income?

No. The CRA says the benefit is not taxable and does not go on your tax return. The related provincial payments that come with it are also tax-free.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Canada Groceries and Essentials Benefit (overview) — Canada Revenue Agency · accessed 9 October 2026
2. 2.CGEB — How much you can get — Canada Revenue Agency · accessed 9 October 2026
3. 3.CGEB — Payment amounts by base year — Canada Revenue Agency · accessed 9 October 2026
4. 4.CGEB — Payments chart, July 2026 to June 2027 — Canada Revenue Agency · accessed 9 October 2026
5. 5.CGEB — Who is eligible — Canada Revenue Agency · accessed 9 October 2026
6. 6.CGEB — Payment dates — Canada Revenue Agency · accessed 9 October 2026
7. 7.RC4210 — Canada Groceries and Essentials Benefit guide (2026-27) — Canada Revenue Agency · accessed 9 October 2026
8. 8.Backgrounder: The new Canada Groceries and Essentials Benefit — Department of Finance Canada · accessed 9 October 2026
9. 9.Canada Groceries and Essentials Benefit top-up coming June 5 — Employment and Social Development Canada · accessed 9 October 2026
10. 10.2026 tax deadlines for Canadian businesses and self-employed individuals — Government of Canada · accessed 9 October 2026