The Canada Groceries and Essentials Benefit (CGEB) is the quarterly payment Canadians used to know as the GST/HST credit, now paid under a new name and at higher amounts. This page covers what the benefit is, how much it pays, how the amount is worked out for different households, who qualifies and how to get it. The payment calendar has its own page: GST and CGEB payment dates for 2026 and 2027.
This page is education, not tax advice. The exact amount for your household is on your CRA notice and in your CRA account (My Account), under Benefits and credits.
What is the Canada Groceries and Essentials Benefit?
The Canada Revenue Agency (CRA) puts it in one line: “The GST/HST credit has been renamed the Canada Groceries and Essentials Benefit (CGEB) as of July 2026.” On its CGEB page the CRA adds that under the new name, “the eligibility, payment calculation, and structure is the same as it was for the GST/HST credit.”
So the CGEB is not a new program layered on top of the old one. It is the same tax-free quarterly payment for individuals and families with low and modest incomes, with three practical differences:
- The name on the deposit. Payments from July 2026 onward show as the Canada Groceries and Essentials Benefit in a CRA account. The last quarterly payment under the GST/HST credit name was April 2, 2026 (the one-time top-up on June 5, 2026 also carried the old name), and the first CGEB payment was July 3, 2026.
- Bigger amounts. The CRA says there was a 25% increase to the benefit amount in July 2026, which “will remain for 5 years from 2026 to 2031.” The Income Tax Act applies the higher amounts to payments from July 2026 through April 2031.
- Indexation pauses, then resumes. The CRA’s indexation page says the increased amounts apply now and that indexation resumes in 2027, so the dollar figures are expected to change for the payment period that starts in July 2027.
Several provincial and territorial programs that the CRA used to pay with the GST/HST credit are now combined with the CGEB payment: the New Brunswick harmonized sales tax credit, the Newfoundland and Labrador income supplement and seniors’ benefit, the Nova Scotia affordable living tax credit, the Prince Edward Island sales tax credit and the Saskatchewan low-income tax credit. The Ontario sales tax credit is the exception, paid separately as part of the Ontario trillium benefit.
How much is the CGEB for July 2026 to June 2027?
The CRA builds the annual amount from pieces, one for each person in the household. These are the figures for the 2025 base year, which covers every payment from July 2026 to June 2027:
How to read this table: add up the pieces that apply to the household. A single person without children also gets a supplement of up to $234, phased in at 2% of their net income above $11,564; a single parent gets the full $234 supplement. The total is then reduced by 5% of adjusted family net income above $46,432.
| Benefit | Basic amount (you) | Spouse, partner or first child of a single parent | Each other child under 19 |
|---|---|---|---|
| Canada Groceries and Essentials Benefit (formerly GST/HST credit) | $445 | $445 | $234 |
Source: GST/HST credit - No longer available — Canada.ca; Canada Groceries and Essentials Benefit (CGEB) — Canada.ca (same calculation as the GST/HST credit); Payment amounts - Canada Groceries and Essentials Benefit — Canada.ca (2025 base year row); Payment amounts - Canada Groceries and Essentials Benefit — Canada.ca (column headings); Income Tax Act s. 122.5(3.005) — Justice Laws Website (phase-in and reduction rates); Income Tax Act s. 122.5(4.6) — Justice Laws Website (s. 122.5(3.005) replaces the old formula for July 2026 to April 2031); RC4210 Canada Groceries and Essentials Benefit (2026-2027 payment period) — Canada.ca; RC4210 — base year and payment period. In effect from July 1, 2026 to June 30, 2027; checked September 29, 2026.
Put together, the CRA’s maximums for the year are $679 for a single person, $890 for a married or common-law couple and $234 for each child under 19. The CRA pays the annual amount in four equal instalments, so the most a household can receive in one quarterly deposit is:
- single person: $169.75
- couple: $222.50
- each child under 19: $58.50 more
- single parent with one child: $281
How is the CGEB calculated? A step-by-step GST credit calculator
The formula is short enough to run by hand. The CRA’s own child and family benefits calculator gives the same kind of estimate, and the newcomer benefits stack tool shows the CGEB next to the Canada child benefit and other federal payments. Working it through manually:
- Find the right income. The CGEB uses adjusted family net income from the base year. In most cases that is your net income (line 23600 of the return) plus your spouse’s or common-law partner’s, for the tax year before the payment period starts; the CRA also takes out any universal child care benefit or RDSP income received and adds back amounts repaid. Payments from July 2026 to June 2027 use 2025 income.
- Add the basic pieces. $445 for you. Another $445 for a spouse or common-law partner, or, for a single parent, for the first child. Then $234 for each other child under 19.
- Add the single supplement, if it applies. A single person with no children adds 2% of their own net income above $11,564, up to $234. A single parent adds the full $234 regardless of income.
- Subtract the income reduction. Take 5% of adjusted family net income above $46,432 and subtract it from the total. If the result is zero or less, no benefit is paid.
- Divide by four. That is each quarterly payment. If it comes to less than $50 a quarter, the CRA pays the full annual amount in one July payment instead.
Two details catch people out. The supplement for singles uses the person’s own net income, while the reduction uses family income. And the reduction applies to the whole family amount, children included, so a family near the upper income limit gets a small payment even with several children.
CGEB examples by household and income
The rows below run the steps above for six example households. Incomes are hypothetical; results are rounded to the cent.
| Example household | Adjusted family net income | Annual CGEB | Each quarterly payment |
|---|---|---|---|
| Single, no children | $15,000 | $513.72 | $128.43 |
| Single, no children | $30,000 | $679 | $169.75 |
| Single, no children | $55,000 | $250.60 | $62.65 |
| Single parent, one child | $50,000 | $945.60 | $236.40 |
| Couple, two children | $40,000 | $1,358 | $339.50 |
| Couple, no children | $62,000 | $111.60 | One July payment of $111.60 |
The last row shows the lump-sum rule at work: once the quarterly amount drops below $50, there are no October, January or April payments that year, only a single deposit in July. Anyone expecting four deposits and seeing one should check this first.
These examples cover the federal benefit only. Provincial programs combined with the payment, such as the Nova Scotia affordable living tax credit, add their own amounts on top.
Who is eligible for the Canada Groceries and Essentials Benefit?
The CRA’s eligibility rules did not change with the rename. To get a payment, a person needs to be:
- A resident of Canada for income tax purposes at the end of the month before the CRA makes a payment and at the beginning of the month the payment is made.
- At least 19 years old in the month before the payment. Someone under 19 can still qualify if they have (or had) a spouse or common-law partner, or are (or were) a parent who lives (or lived) with their child.
- Filing a tax return every year. The CRA works out the benefit from the return, even when there is no income to report.
Income then decides whether anything is paid. For the 2025 base year, adjusted family net income has to be under these limits:
How to read this table: at or above these incomes the benefit is zero. Below them the amount shrinks gradually, by 5% of income above $46,432.
| Family situation | No children | 1 child | 2 children | 3 children | 4 or more children |
|---|---|---|---|---|---|
| Single, or single parent | $60,012 | $68,912 | $73,592 | $78,272 | $82,952 |
| Married or common-law | $64,232 | $68,912 | $73,592 | $78,272 | $82,952 |
Source: Payment dates - Canada Groceries and Essentials Benefit — Canada.ca (2026 dates); Payment dates - CGEB — Canada.ca (January and April 2026 paid under the old name); Payment dates - CGEB — Canada.ca (which tax return each 2026 payment is based on); Payment dates - CGEB — Canada.ca (single July payment when the quarterly amount is small); Payment dates - CGEB — Canada.ca (when to contact the CRA); Payment dates - CGEB — Canada.ca (email reminders); Payment dates - CGEB — Canada.ca (filing after July); Payment dates for CRA administered benefits and credits — Canada.ca (CGEB row); RC4210 Canada Groceries and Essentials Benefit — Canada.ca (payment schedule for July 2026 to April 2027); RC4210 — weekend and holiday rule; RC4210 — missing payment phone line; RC4210 — base year and payment period; RC4210 — newcomers apply with Form RC151; RC4210(E) Revision 25, GST/HST Credit guide for the 2025-2026 payment period — Canada.ca (July and October 2025 schedule); RC4210(E) Revision 25 — weekend and holiday rule (2025-2026 payment period); Canada Groceries and Essentials Benefit (CGEB) — Canada.ca (the rename); GST/HST credit - No longer available — Canada.ca (renamed); GST/HST credit - No longer available — Canada.ca (last GST/HST credit payment); GST/HST credit - No longer available — Canada.ca (previous payment details); How to get the benefit - CGEB — Canada.ca (new residents); How to get the benefit - CGEB — Canada.ca (one application per household); How to get the benefit - CGEB — Canada.ca (file by April 30); Payments chart, July 2026 to June 2027 (2025 base year) — Canada.ca; Who is eligible - CGEB — Canada.ca (maximum income, single / single parent, 2025 base year); Who is eligible - CGEB — Canada.ca (maximum income, married or common-law, 2025 base year); Who is eligible - CGEB — Canada.ca (income must be below the threshold). In effect from January 1, 2026 to June 30, 2027; checked September 29, 2026.
A few situations work differently:
- Shared custody. Parents who share custody of a child may each get half of the CGEB for that child.
- Children and the Canada child benefit. A child the family already receives the Canada child benefit for is counted in the CGEB automatically. Families usually see both deposits, on different schedules; the Canada child benefit payment dates page covers the monthly one.
- Couples. Only one spouse or common-law partner gets the benefit for both of them, usually the one whose tax return is assessed first; the CRA says the amount is the same whichever partner receives it. The return has to show the partner’s social insurance number and net income, even if that income is zero.
How do you get the CGEB, including as a newcomer?
For most people, filing a tax return is the whole application. The CRA checks eligibility when it assesses the return and starts payments automatically. Its “How to get the benefit” page tells people to “file your tax return by April 30 each year to ensure there is no disruption to your quarterly payments”, and its payment-dates page notes that anyone filing after July has to wait until the return is assessed; missed amounts are then paid retroactively with a later payment. The key filing dates are collected in the Canadian tax deadline guide.
New residents are the exception, because the CRA has no earlier return to work from. The CRA’s guide says a newcomer who wants the CGEB should send a completed Form RC151, Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada, for the year they became a resident. The CRA also says a new resident can apply before filing a first tax return, and that only one application per household is needed. Newcomers with children under 19 send Form RC66, the Canada Child Benefits Application, as well; the Canada child benefit guide for newcomers walks through that form.
If it is unclear whether someone counts as a resident for tax purposes, the NR74 tax residency guide explains how the CRA decides. After the first year, payments continue as long as a return is filed each spring, and the first tax return guide for newcomers covers that step, including reporting world income from before arrival.
When is the CGEB paid?
The CGEB is paid four times a year. Under the new name, the CRA has published two dates so far:
Canada Groceries and Essentials Benefit payment dates
Next payment date
The next dates have not been published yet
The government publishes next year’s dates late in the year — this page is updated when they are.
| Month | 2026 |
|---|---|
| July | Fri, July 3 |
| October | Mon, October 5 |
How to read this table: the CRA lists only the July and October 2026 CGEB payments so far. The January and April 2026 payments went out under the GST/HST credit name. The CRA schedules the January and April 2027 payments for the 5th of the month. Source: Payment dates for CRA administered benefits and credits — Canada.ca (Canada child benefit, 2026); Payment dates - Canada child benefit (CCB) — Canada.ca (cross-check of the 2026 dates); Payment dates - Canada Groceries and Essentials Benefit (CGEB) — Canada.ca (cross-check of the 2026 dates); Provincial and territorial programs — Canada.ca (target of the "related provincial and territorial programs" link); Ontario — Provincial and territorial programs — Canada.ca (when the OTB is paid). Dates checked September 29, 2026.
The CRA’s rule is that payments are made on the 5th of July, October, January and April, moved to the last business day before when the 5th falls on a Saturday, a Sunday or a federal statutory holiday. That is why the July 2026 payment went out on Friday, July 3. The full date history, the reasons behind each date and the 2027 schedule are on the GST and CGEB payment dates page, and every other federal deposit is on the CRA payment dates calendar.
Is the “GST rebate” the same thing as the CGEB?
Usually, yes. Most people who search “GST rebate” or “GST cheque” mean the quarterly credit, now the CGEB. But several different payments carry GST in their name:
| Payment | What it is | How it is paid | Still paid? |
|---|---|---|---|
| Canada Groceries and Essentials Benefit | The renamed GST/HST credit, based on income and family size | Automatically, four times a year, after filing a return | Yes, from July 2026 |
| GST/HST credit | The old name of the same benefit | Quarterly, based on the 2024 return | Last payment April 2, 2026 |
| One-time GST/HST credit top-up | A single extra payment, generally 50% of the 2025-26 annual credit | One deposit on June 5, 2026 | No, already paid |
| GST/HST new housing rebate | A rebate of part of the tax paid on a new home | Separate application for home buyers | Separate program |
| Ontario sales tax credit | Ontario’s own credit for low- and modest-income residents | Monthly or yearly, inside the Ontario trillium benefit | Yes, separate from the CGEB |
The CGEB does not refund the GST or HST someone actually paid at the till. It is a flat, income-tested amount. Buyers of newly built homes looking for the housing rebate can check the first-time home buyer GST rebate guide.
What was the one-time GST top-up in June 2026?
Before the rename, the CRA paid a one-time GST/HST credit top-up on June 5, 2026. The CRA says it “generally provided a 50% increase to the total annual GST/HST credit amount for the period from July 2025 to June 2026.” It was based on family situation in January 2026 and on 2024 adjusted family net income, and it did not include provincial or territorial amounts.
The maximums were $267 for a single person with no children and $349 for a couple with no children, rising to $441 with one child, $533 with two, $625 with three and $717 with four or more children (the same figures for single parents and couples with children). The top-up was a single payment belonging to the July 2025 to June 2026 period. It will not repeat in the 2026-27 payment period.
What should you do if your CGEB payment is missing or wrong?
The CRA’s steps, in order:
- Wait 10 working days after the payment date. The CRA asks people not to call before then.
- Check your CRA account. Under Benefits and credits, the Canada Groceries and Essentials Benefit section shows payment status, the next expected payment and the statement of account, including earlier payments made under the GST/HST credit name.
- Check the information the amount is built on. Marital status, the children in your care, your address and direct deposit details all feed the calculation. An outdated address can stop payments.
- Call the CRA at 1-800-387-1193 if the payment still has not arrived.
The reasons the CRA lists for stopped payments are no tax return on file, a CRA letter left unanswered, an address, bank account or marital status change the CRA was not told about, income now above the limit, no longer being a resident of Canada, or an overpayment or other government debt being recovered. Once the problem is fixed, the CRA recalculates and pays missed amounts with a later payment. The CRA also offers email reminders, sent about one week before each payment is issued.
What changes next for the Canada Groceries and Essentials Benefit?
- January and April 2027: the CRA schedules the next two payments for the 5th of each month. Exact dates are added to the GST payment dates page when the CRA lists them.
- April 30, 2027: the filing date for 2026 tax returns. That return sets the CGEB for July 2027 to June 2028.
- July 2027: the benefit is recalculated from 2026 income, and the CRA says indexation of the amounts resumes in 2027, so the $445, $234, $11,564 and $46,432 figures on this page are expected to change.
- April 2031: the last payment month covered by the 25% increase in the Income Tax Act. What happens after that depends on future federal decisions.
Common mistakes with the CGEB
- Thinking the GST credit was cancelled. It was renamed. The payment continues as the CGEB, with the same rules.
- Not filing because there was no income. Without a return, the CRA cannot calculate the benefit, and payments stop even for people who would get the maximum.
- Using individual income for a couple. The reduction is based on adjusted family net income, so a partner’s income counts.
- Expecting the single supplement as a couple. The supplement of up to $234 is only for single people and single parents.
- Expecting four deposits on a small amount. Under $50 a quarter, the whole year arrives in July.
- Counting the June 2026 top-up as permanent. It was a one-time payment under the old name.
- Waiting for payments as a new resident. Newcomers may need to send Form RC151 (and Form RC66 with children) before any payment starts.
Related benefits and tools
The CGEB is one of several payments the CRA makes after a tax return is assessed. The newcomer benefits stack tool estimates the CGEB alongside the Canada child benefit and provincial credits. The CRA payment dates calendar puts every federal deposit on one page, and families can line the CGEB up with the Canada child benefit payment dates to plan the months when both arrive.