How the amount is worked out
| Part | Annual amount |
|---|---|
| You | $445 |
| Your spouse or common-law partner | $445 |
| Each child under 19 | $234 |
| First child of a single parent (instead of the child amount) | $445 |
| Single supplement (phases in at 2% of income over $11,564 for singles without children) | up to $234 |
The total is reduced by 5% of family net income over $46,432. The 2% and 5% rates aren’t printed on the CRA’s pages; they reproduce CRA’s payment chart and income limits exactly.
Income limits — when the benefit stops
| Family | Benefit ends at |
|---|---|
| Single, no children | $60,012 |
| Couple, no children | $64,232 |
| Single parent or couple, 1 child | $68,912 |
| 2 children | $73,592 |
| 3 children | $78,272 |
| 4 children | $82,952 |
Provincial payments made with the benefit
The CRA pays these provincial programs together with the CGEB. They are not included in this estimate:
- New Brunswick harmonized sales tax credit
- Newfoundland and Labrador income supplement
- Newfoundland and Labrador seniors' benefit
- Nova Scotia affordable living tax credit
- Prince Edward Island sales tax credit
- Saskatchewan low-income tax credit
The Ontario sales tax credit is paid separately as part of the Ontario Trillium Benefit.
Frequently asked questions
What happened to the GST/HST credit?
It was renamed the Canada Groceries and Essentials Benefit (CGEB) in July 2026. The eligibility rules and calculation are the same, but payments rose by 25% for five years (2026 to 2031). The last GST/HST credit payment was April 2, 2026, and a one-time top-up was paid on June 5, 2026.
How much is the benefit for July 2026 – June 2027?
Up to $679 if you are single, $890 for a couple, plus $234 for each child under 19. A single parent gets $445 for the first child instead of $234.
When is the benefit paid?
Four times a year: July 3, 2026, October 5, 2026, January 5, 2027, April 5, 2027. If the 5th falls on a weekend or holiday, CRA pays on the last business day before it. If your quarterly amount is under $50, you get the whole year in July.
Do I need to apply?
No. File your income tax return every year — even with no income — and the CRA works out your eligibility automatically. Couples must both file.
What income is used?
Your adjusted family net income for 2025 — your net income (line 23600) plus your spouse or partner’s, from the 2025 tax returns you filed in 2026.
Related tools
Sources
Checked against these official sources on . How we calculate
- Canada Groceries and Essentials Benefit — Canada Revenue Agency
- Canada Groceries and Essentials Benefit — payment amounts — Canada Revenue Agency
- Canada Groceries and Essentials Benefit — payment dates — Canada Revenue Agency
- RC4210 Canada Groceries and Essentials Benefit — Canada Revenue Agency