- benefits
- CGEB
- GST/HST credit
Canada Groceries and Essentials Benefit: Amounts, Dates and Who Qualifies
The CGEB replaced the GST/HST credit in July 2026 and pays 25% more. See the 2026–27 maximums, income cut-offs, payment dates and worked examples.
Bottom line: The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026. For July 2026 to June 2027 it pays up to $445 per adult, $234 per child and a $234 single supplement, based on 2025 income. Payments stop at $60,012 for a single person and $64,232 for a couple without children. You get it by filing your return.
If you used to get the GST/HST credit, you now get the Canada Groceries and Essentials Benefit (CGEB). The rules did not change. The amounts did: they are 25% higher from July 2026, and the increase lasts five years, to 2031 (CRA overview (opens in a new tab)).
The payment is tax-free and comes four times a year.
How much you can get (July 2026 – June 2027)
The amounts below are for the payment year that started in July 2026. CRA calculates them from your 2025 return (payment amounts (opens in a new tab)).
| Part | Maximum per year |
|---|---|
| You | $445 |
| Your spouse or common-law partner | $445 |
| Each child under 19 | $234 |
| First child of a single parent | $445 |
| Single supplement (single, or single parent) | up to $234 |
Two income rules change the total:
- Single supplement. A single person without children gets it as income rises above $11,564: 2% of income above that line, up to $234. At about $23,264 you get the full amount.
- Reduction. The total drops by 5% of adjusted family net income above $46,432.
Where the payment stops
Your adjusted family net income must stay below these limits (eligibility page (opens in a new tab)):
| Household | No children | 1 child | 2 children | 3 children | 4+ children |
|---|---|---|---|---|---|
| Single or single parent | $60,012 | $68,912 | $73,592 | $78,272 | $82,952 |
| Couple | $64,232 | $68,912 | $73,592 | $78,272 | $82,952 |
Net income means line 23600 of the return. For a couple, CRA adds both spouses' net income.
Four examples
All figures are for July 2026 – June 2027 and use 2025 net income.
| Household | 2025 net income | Per year | Per quarter |
|---|---|---|---|
| Single, no children | $30,000 | $679 | about $170 |
| Single, no children | $52,000 | about $401 | about $100 |
| Single parent, 1 child | $40,000 | $1,124 | $281 |
| Couple, 2 children | $55,000 (both) | about $930 | about $232 |
How the last line works: $445 + $445 + $234 + $234 = $1,358. Income above $46,432 is $8,568, and 5% of it is about $428. The result is about $930 a year.
If your quarterly amount is under $50, CRA pays the whole year in one payment in July.
Payment dates
CRA paid the first CGEB amounts on July 3 and October 5, 2026. Before that, the GST/HST credit was paid on January 5 and April 2, 2026 (payment dates (opens in a new tab)).
CRA has not yet posted the 2027 dates. In past years the payments came near the 5th of January, April, July and October. Check the CRA page in December.
If a payment is late, wait 10 business days before you call CRA. First check your CRA account and your address and bank details.
Who qualifies
You must be a resident of Canada for tax purposes in the month before a payment and at the start of the payment month. You must also be 19 or older. If you are under 19, you qualify only if you have or had a spouse or partner, or you are a parent who lives with your child.
How to get it
You do not apply separately. CRA checks you when you file your return, even with zero income. If you did not file for 2025, you get nothing for July 2026 – June 2027 until you do.
Newcomers apply with form RC151 in their first year. The newcomer benefits guide explains this step.
Your 2026 return, filed by April 30, 2027, sets the amount from July 2027. A refund from an RRSP contribution lowers net income, so it can also raise this benefit. See RRSP contribution room.
Check your own amount
Open the benefits calculator. It uses the same 2026–27 amounts and also estimates the Canada Child Benefit and provincial credits. It does not apply to CRA for you. A calculator result does not decide eligibility.
Frequently asked questions
Is the GST/HST credit gone?
The program is the same. Since July 2026 it has a new name, the Canada Groceries and Essentials Benefit, and amounts 25% higher. CRA uses the same rules and the same payment schedule.
Do I need to apply for the CGEB?
No. CRA checks your eligibility when you file your tax return. Newcomers in their first year use form RC151.
Is the CGEB taxable?
No. The payments are tax-free and you do not report them as income.
What income does CRA use for the 2026–27 payments?
Your 2025 adjusted family net income. For a couple, it is both spouses' net income added together.
Why did I get one payment in July and nothing after?
If your quarterly amount is under $50, CRA pays the full year in one payment in July.
Try the calculator from this article
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This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional (CPA) before making financial decisions.