Starting July 2026, the GST/HST credit is being replaced by the Canada Groceries and Essentials Benefit (CGEB). The eligibility rules, the income-tested calculation, and the quarterly payment structure stay the same. The benefit amounts go up: quarterly payments rise by 25% for five years, from July 2026 through June 2031. A one-time top-up was issued June 5, 2026 to anyone who received the January 2026 GST/HST credit.
Quick answer: The GST/HST credit becomes the CGEB in July 2026. Amounts increase 25% for five years. A family of four can receive up to $1,890 between July 2026 and June 2027; a single person up to $950.
What this means: You do not have to apply separately. If you already qualify for the GST/HST credit, CRA will automatically issue your CGEB payments based on your 2025 tax return.
What to do next: Estimate your 2026 CGEB / GST-HST credit amount for your household. Run the calculator →
What changes in July 2026
| Item | GST/HST credit (to June 2026) | CGEB (from July 2026) |
|---|---|---|
| Quarterly payment | 4 per year | 4 per year (same schedule) |
| Eligibility | Tax-filing Canadian residents 19+ | Same rules |
| Income test | Adjusted family net income | Same calculation |
| Maximum single person | ~$760 / year | Up to $950 / year |
| Maximum family of four | ~$1,512 / year | Up to $1,890 / year |
| Uplift | — | +25% for 5 years (2026-2031) |
The one-time June 5, 2026 top-up
As a transition payment, anyone entitled to the January 2026 GST/HST credit received an extra one-time top-up on June 5, 2026. The top-up equals 50% of the total annual GST/HST credit for the July 2025 to June 2026 benefit year. If you already received that payment, no action is needed.
If you were eligible but did not receive it, the most common reason is that your 2024 tax return was not filed by the time CRA issued the top-up. File the 2024 return and CRA will reassess.
CGEB eligibility (unchanged from GST/HST credit)
- Canadian resident for income tax purposes
- Age 19 or older, or under 19 and have (or had) a spouse / common-law partner, or under 19 and a parent who lives with their child
- Adjusted family net income below the phase-out threshold
- 2025 income tax return filed (used to calculate the July 2026 to June 2027 benefit)
2026-2027 CGEB payment schedule
| Quarter | Payment date | Benefit year |
|---|---|---|
| Q1 (last GST/HST credit) | April 5, 2026 | July 2025 – June 2026 |
| Transition top-up | June 5, 2026 | One-time |
| Q1 CGEB | July 4, 2026 | July 2026 – June 2027 |
| Q2 CGEB | October 3, 2026 | July 2026 – June 2027 |
| Q3 CGEB | January 5, 2027 | July 2026 – June 2027 |
| Q4 CGEB | April 5, 2027 | July 2026 – June 2027 |
If your annual entitlement is less than $200, CRA pays the full amount in July rather than splitting it across four quarters.
How CGEB is calculated
The math is unchanged from the GST/HST credit, with each component multiplied by 1.25 for the five-year uplift period. The 2026-2027 base amounts are approximately:
- $415 per adult (single individual)
- $415 second adult (spouse / common-law partner)
- $120 per dependent child under 19
- Single supplement of up to $218 if no spouse and no dependent
Reduction starts at an adjusted family net income of about $46,000 (couples) or $11,000 (single with no children — reduces the supplement only). The phase-out rate is 5% of income above the threshold.
Worked example
Anna and Marc are common-law partners with two children under 19. Their 2025 adjusted family net income is $48,000. For July 2026 to June 2027:
| Component | Amount |
|---|---|
| First adult | $415 |
| Second adult | $415 |
| 2 children × $120 | $240 |
| Subtotal | $1,070 |
| Income reduction: ($48,000 – $46,000) × 5% | −$100 |
| Annual CGEB | $970 |
| Per quarter | $242.50 |
What to do
- File your 2025 tax return on time. Late or unfiled returns delay CGEB and other benefit payments.
- Update your marital status and number of children with CRA as life changes happen — this affects each quarterly payment.
- Set up direct deposit through CRA My Account for fastest payment.
- If you missed the June 2026 transition top-up, file any missing returns to trigger reassessment.
Frequently asked questions
- Is the GST/HST credit gone in 2026?
- It is being renamed and expanded to the Canada Groceries and Essentials Benefit (CGEB) starting July 2026. Eligibility and calculation rules are unchanged; amounts increase 25% for 5 years.
- When does the CGEB start?
- July 4, 2026 is the first regular quarterly CGEB payment. A one-time top-up was issued June 5, 2026 to GST/HST credit recipients.
- How much is the CGEB for a single person?
- Up to $950 per year from July 2026 to June 2027, income tested. Lower at higher incomes.
- How much is the CGEB for a family of four?
- Up to $1,890 per year from July 2026 to June 2027, income tested.
- Do I need to apply for the CGEB?
- No. If you file your 2025 tax return and qualify, CRA automatically issues CGEB payments quarterly.
- Is the CGEB taxable income?
- No. Like the GST/HST credit, the CGEB is non-taxable and does not need to be reported as income on your tax return.
- What if my 2025 return is late?
- File it as soon as possible. CRA cannot determine your CGEB entitlement without the prior-year return, so payments will be delayed until it is filed.