The GST/HST Credit Is Now the Canada Groceries and Essentials Benefit

What changed, what you get, and when it arrives — verified against canada.ca.

If you are looking for the GST/HST credit, it no longer exists under that name. In July 2026 it was replaced by the Canada Groceries and Essentials Benefit (CGEB). The Canada Revenue Agency now serves the old page under the heading “GST/HST credit — No longer available.”

The good news for most people: you do not need to do anything, and you are likely getting more money. Eligibility and the calculation are unchanged — the same tax return, the same income test, the same quarterly rhythm. What changed is the name and the amount.

What actually changed

	Before (GST/HST credit)	Now (CGEB)
Name	GST/HST credit	Canada Groceries and Essentials Benefit
Amount	Base rates	25% higher, locked in for five years (2026–2031)
How often	Quarterly	Quarterly — unchanged
How you qualify	File your tax return	File your tax return — unchanged
Application	Automatic	Automatic — no application, no form
Taxable?	No	No — still tax-free

How much you get (July 2026 – June 2027)

Two numbers circulate, and both are correct — they are measuring different things:

Figure	Amount	What it means
Base annual amount	$679 single · $890 couple · $234 per child under 19	The recurring entitlement before the 2026 enhancement
2026–27 maximum, including the one-time top-up	up to $950 single · up to $1,890 family of four	What a maximum-entitlement household actually receives this benefit year

Government's own worked example: a couple with two children and $40,000 net income received a $533 one-time top-up in June 2026 plus a $272 increase for the year — totalling $1,890 for the 2026–27 benefit year. From 2027–28 onward, the enhanced benefit settles at roughly $1,350 a year for that family while the 25% increase remains in force to 2031.

Payment dates

Payment	Date
One-time transition top-up (50% of your 2025–26 entitlement)	5 June 2026 — already paid
First enhanced quarterly payment	3 July 2026
Second quarterly payment	5 October 2026
Third quarterly payment	5 January 2027
Fourth quarterly payment	5 April 2027

Payments arrive by direct deposit on the date shown, or by cheque within about ten business days.

Who qualifies

You are a Canadian resident for income tax purposes, and
You are 19 or older — or, if younger, you have (or had) a spouse or common-law partner, or you are a parent living with your child, and
You filed a tax return. This is the whole application. Even with zero income, filing is what triggers the payment.

Your amount is calculated from your 2025 tax return for the July 2026 – June 2027 benefit year, using adjusted family net income. Newcomers to Canada can apply using the CRA's benefit application forms rather than waiting a full tax year.

Check what your income does to your taxes

The CGEB is tax-free and does not change your tax bill — but your net income decides the amount. See where you stand.

Open the Income Tax Calculator →

Common mistakes right now

Searching for a benefit that changed name. Most articles online still say “GST/HST credit.” The money is the same money — look for CGEB.
Thinking you must apply. There is no CGEB application. File your return; the CRA does the rest.
Not filing because income was zero. This is the single most expensive mistake in Canadian benefits — no return means no payment.
Stale direct-deposit details. Update them in CRA My Account before the next payment date.
Missing a payment. The CRA asks you to wait ten business days after the payment date before contacting them.

FAQ

Is the GST/HST credit gone?

The name is. Since July 2026 the same benefit is paid as the Canada Groceries and Essentials Benefit, with eligibility and calculation unchanged and the amount increased by 25% for five years.

Do I have to apply for the Canada Groceries and Essentials Benefit?

No. There is no application. Filing your tax return is what qualifies you — the CRA calculates and pays it automatically.

How much is the CGEB in 2026?

Base annual amounts are $679 for a single person, $890 for a couple and $234 per child under 19. Including the one-time June 2026 top-up, maximum-entitlement households receive up to $950 (single) and $1,890 (family of four) for the July 2026 – June 2027 benefit year.

When is the next CGEB payment?

The quarterly payment dates for this benefit year are 3 July 2026, 5 October 2026, 5 January 2027 and 5 April 2027.

Is the CGEB taxable?

No. Like the GST/HST credit before it, the benefit is tax-free and is not reported as income on your return.

What was the June 2026 payment?

A one-time transition top-up equal to 50% of your 2025–26 GST/HST credit entitlement, paid on 5 June 2026, before the new benefit began.

Sources: Canada Revenue Agency — Canada Groceries and Essentials Benefit (canada.ca), and the archived “GST/HST credit — No longer available” page; Department of Finance Canada news releases (June and July 2026); verified 14 August 2026 · Updated August 2026.

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MapleSure provides information from published official sources — not tax or benefits advice. The Canada Revenue Agency determines your actual entitlement; check CRA My Account for your figures.