By GST/HST Credit Is Now the Canada Groceries and Essentials Benefit: 2026 Amounts and Dates
If a deposit from the CRA landed in your account on October 5, 2026 under an unfamiliar name, you met the Canada Groceries and Essentials Benefit (CGEB). It is not a new program you had to apply for: it is the old GST/HST credit, renamed in July 2026 and increased by 25%. The maximums for the current benefit year are $679 a year for a single person, $890 for a couple, plus $234 for each child under 19 — and the next payment arrives on January 5, 2027.
What changed in July 2026 — and what did not
| GST/HST credit (before) | Canada Groceries and Essentials Benefit (now) | |
|---|---|---|
| Name on your deposit | GST/HST credit | Canada Groceries and Essentials Benefit |
| Maximum, single person | $533/year (2025–26) | $679/year (2026–27) |
| Maximum, couple | $698/year (2025–26) | $890/year (2026–27) |
| Maximum, per child under 19 | $184/year (2025–26) | $234/year (2026–27) |
| How often | Quarterly | Quarterly (unchanged) |
| How you qualify | File a tax return | File a tax return (unchanged) |
The rename came with two boosts. The first is permanent for five years: amounts are 25% higher than the GST/HST credit would have paid, a measure that runs from 2026 through 2031. The second was one-time: on June 5, 2026, everyone entitled to the credit received a transition top-up equal to 50% of their 2025–26 entitlement, ahead of the first regular CGEB payment on July 3. Add the two together and a household at the maximum receives noticeably more in 2026–27 than in any previous year of the credit — the Department of Finance’s own example has a couple with two children and $40,000 of net income receiving up to $1,890 across the benefit year, top-up included.
What did not change matters just as much: the same eligibility rules, the same quarterly rhythm, the same CRA administration, and the same requirement to file a tax return every year. If you received the GST/HST credit, you were automatically carried into the CGEB. Nobody had to re-apply, and any message asking you to “register” for the new benefit for a fee is a scam.
All the 2026 payment dates
| Payment date | Paid as | Based on |
|---|---|---|
| Monday, January 5, 2026 | GST/HST credit | 2024 tax return |
| Thursday, April 2, 2026 | GST/HST credit | 2024 tax return |
| Friday, June 5, 2026 | One-time transition top-up (50% of 2025–26 entitlement) | 2024 tax return |
| Friday, July 3, 2026 | Canada Groceries and Essentials Benefit — first payment | 2025 tax return |
| Monday, October 5, 2026 | Canada Groceries and Essentials Benefit | 2025 tax return |
| Tuesday, January 5, 2027 | Canada Groceries and Essentials Benefit (next) | 2025 tax return |
| Monday, April 5, 2027 | Canada Groceries and Essentials Benefit | 2025 tax return |
Two quirks in that table trip people up. The April 2026 payment came on April 2 rather than the 5th because April 5 fell on a weekend, and the July 2026 payment landed July 3 for the same reason. And because the benefit is recalculated every July, the size of your payment can change mid-year even though the calendar does not: January and April 2026 used your 2024 return, while July and October 2026 used your 2025 return. Our master calendar of Canada benefit payment dates for 2026 tracks this benefit alongside CPP, OAS, the CCB and the rest.
How much you can get in 2026–27
| Your situation | Maximum per year | Per quarterly payment |
|---|---|---|
| Single individual | $679 | $169.75 |
| Married or common-law couple (combined) | $890 | $222.50 |
| Each eligible child under 19 | add $234 | add $58.50 |
| Couple with two children | $1,358 | $339.50 |
Those are maximums, reached when adjusted family net income (AFNI) is $46,432 or less. Above that line, the CRA reduces the benefit by 5 cents for every dollar of extra income. A single person with no children phases out completely at $60,012 of AFNI; a couple with no children at $64,232. Children raise both the maximum and the income at which the benefit runs out, which is why the CRA’s official payments chart — not a rule of thumb — is the only way to know an exact entitlement. One more detail: the single-person maximum of $679 includes a supplement worth up to $234 that phases in once your income passes $11,564, so a single person with almost no income may receive $445 rather than the full $679. Couples each build the $890 from a $445 base.
The benefit is tax-free and never has to be repaid because of a change in your own spending — but it is recalculated if your income, marital status or number of children changes, and an overpayment created by a late update does have to be repaid.
Who qualifies for the CGEB
The rules are the GST/HST credit’s rules, unchanged. You qualify if you are a resident of Canada for income tax purposes and, in the month before and at the start of the payment month, at least one of these applies to you:
- You are 19 years of age or older;
- You have (or previously had) a spouse or common-law partner; or
- You are (or previously were) a parent and live (or lived) with your child.
There is no application form. Filing your annual tax return — even in a year when you earned nothing — is the application; the CRA assesses the benefit automatically and pays it by direct deposit or cheque. This is also why the benefit is one of the first casualties of a late return: no return, no recalculation, and eventually no payments. Your return also drives the Canada Child Benefit, so one filing habit protects both.
Common mistakes with the renamed benefit
Thinking the program ended. The GST/HST credit did not stop; it changed its name and grew by 25%. If your quarterly deposits stopped in 2026, the cause is almost always an unfiled return or a change in income or marital status — not the rename.
Looking for the money under the old name. Since July 2026 the deposit and your CRA statement say “Canada Groceries and Essentials Benefit.” Searching your bank history for “GST” will miss it.
Assuming both partners get paid. The couple amount is one household payment, made to one spouse or partner — the one whose return is assessed first.
Forgetting the July recalculation. A raise in 2025 showed up as a smaller payment starting July 2026, not when the raise happened. A drop in income works the same way in reverse: it only lifts the benefit at the next July recalculation (unless the CRA reassesses your return).
Paying anyone to “claim” it. There is no registration, no claim code and no fee. The only legitimate route is your tax return and CRA My Account.
Frequently asked questions
Is the Canada Groceries and Essentials Benefit the same as the GST/HST credit?
Yes — it is the same benefit, renamed in July 2026 and increased by 25% for five years. Eligibility, quarterly timing and CRA administration are unchanged, and existing recipients were transferred automatically.
When is the next CGEB payment?
January 5, 2027, followed by April 5, 2027. The last payment of calendar 2026 was October 5.
How much is the CGEB for a single person?
Up to $679 for the July 2026 to June 2027 benefit year — $169.75 per quarter — if your adjusted family net income is $46,432 or less. The amount falls by 5 cents per dollar of income above that threshold and reaches zero at $60,012 for a single person with no children.
Do I need to apply for the Canada Groceries and Essentials Benefit?
No. File your tax return every year and the CRA assesses it automatically. If you have never filed, filing a return is the only step required to start.
Is the CGEB taxable?
No. Like the GST/HST credit before it, the payment is tax-free and is not reported as income. It also does not reduce your tax refund — although the income on your return is what sets its size, which connects it to the same planning as your 2026 tax brackets.
Why was my October 2026 payment smaller than my April one?
Because July is the recalculation point. Your April payment was based on your 2024 return at the old GST/HST credit rates; your October payment was based on your 2025 return at the new CGEB rates. If your income rose, the 25% increase may have been partly or fully offset by the income-based reduction.
The bottom line
The GST/HST credit did not disappear — it became the Canada Groceries and Essentials Benefit in July 2026, worth up to $679 a year for singles, $890 for couples and $234 per child, with a 25% increase locked in through 2031. The remaining moves are simple: file every year, keep your direct deposit current, and look for the next deposit on January 5, 2027.
