The GST/HST credit no longer exists under that name: the CRA renamed it the Canada Groceries and Essentials Benefit (CGEB) in July 2026. Eligibility, the calculation and the quarterly structure are the same, but the amount went up 25% for 5 years. As of October 2026, the July 2026 to June 2027 period pays up to $679 for a single person, $890 for a couple and $234 per child under 19.
If you've been searching for your GST/HST credit and can't find it in your CRA account, that's why. The CRA's own instructions point to 'Canada Groceries and Essentials Benefit (formerly the GST/HST credit)' under Benefits and credits. The last payment made under the old name was on April 2, 2026. Everything here comes from the CRA's CGEB and GST/HST credit pages.
What changed and what didn't
| GST/HST credit | CGEB | |
|---|---|---|
| Name | Used until June 2026 | From July 2026 |
| Eligibility rules | Same | Same |
| How it's calculated | Same | Same, plus a 25% increase for 5 years (2026 to 2031) |
| Paid | Quarterly, tax-free | Quarterly, tax-free |
| Applying | Automatic when you file | Automatic when you file |
Any retroactive amount you're owed for a late-filed earlier year now arrives as a CGEB payment, either as a separate lump sum or added to your next quarterly payment.
CGEB maximum amounts for July 2026 to June 2027
| Your situation | Up to |
|---|---|
| Single individual | $679 |
| Married or common-law | $890 |
| Each eligible child under 19 | $234 |
The amount is recalculated every July from the previous year's tax return, so your 2025 return decides what you get from July 2026 to June 2027. It's based on adjusted family net income, marital status and the number of children under 19 who qualify. The payments aren't taxable and you don't report them on your return.
Who is eligible
- You're resident in Canada for tax purposes in the month before a payment and at the start of the payment month.
- You're at least 19, or under 19 and you have (or had) a spouse or common-law partner, or you are (or were) a parent living with your child.
- Your adjusted family net income is below the maximum threshold for your family size.
You can be eligible even with no income in the year, which is why the CRA keeps telling people to file a return anyway. If you turn 19, the first payment comes on the payment date after your 19th birthday, provided you've filed.
Income thresholds (2025 base year)
| Family | No children | 1 child | 2 children | 3 children | 4 or more |
|---|---|---|---|---|---|
| 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 |
Your adjusted family net income has to be less than the figure for your family to receive anything. Adjusted family net income is line 23600 for you and any spouse or partner, minus Universal Child Care Benefit and RDSP income, plus any of those amounts repaid. In shared custody, each parent may get half the amount for that child.
CGEB payment dates in 2026
| Date | Paid as | Based on |
|---|---|---|
| January 5, 2026 | GST/HST credit | 2024 tax return |
| April 2, 2026 | GST/HST credit | 2024 tax return |
| July 3, 2026 | CGEB | 2025 tax return |
| October 5, 2026 | CGEB | 2025 tax return |
If your quarterly amount would be less than $50, you get the whole year's amount as one payment in July instead. The CRA can send reminder emails about a week before each payment, and if a payment doesn't arrive, it asks you to wait 10 business days before calling.
The one-time top-up paid in June 2026
Before the switch, the CRA paid a one-time GST/HST credit top-up on June 5, 2026, generally worth 50% of your annual credit for July 2025 to June 2026 (usually twice your January payment). You got it if you filed a 2024 return and were entitled to the credit in January 2026. The maximums for a single person were $267 with no children up to $717 with 4 or more; for a couple, $349 with no children. If you never filed a 2024 return, file it: the CRA says it'll send a retroactive payment if you're entitled.
What makes the CRA recalculate your payment
- A reassessment of your or your partner's return changes your adjusted family net income.
- An eligible child turns 19.
- Your marital status changes.
- The number of eligible children in your care changes.
- A recipient dies.
- You start or stop sharing custody of a child.
Children you already get the Canada child benefit for are included automatically. Keep your address, marital status and banking details up to date in your CRA account so a change doesn't pause payments; your notice of entitlement, showing the year's amount and quarterly schedule, goes to your CRA account or arrives by post.
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Why a payment can be missing
- You haven't filed last year's tax return.
- You weren't eligible or entitled in the relevant month.
- Your spouse or common-law partner received it for the family (only one of you gets it).
- It was applied to a balance you owe the CRA, such as a benefit overpayment.
The CRA also warns about scams using the GST/HST credit or CGEB name: its emails never ask for personal information or contain links to click. If you're an employer or self-employed, this benefit sits outside payroll entirely, unlike CPP contributions or what appears on a T4 slip.
The verdict
Nothing to apply for and nothing new to do: file your return every year, even with no income, and look for the CGEB line in your CRA account instead of the old GST/HST credit name. With the 25% increase in place to 2031, it's worth more than it was, so a missed return now costs more too.
If you also sell online from Canada, our guide to selling on Etsy from Canada covers GST/HST and CRA rules.
Frequently asked questions
Is the GST/HST credit still being paid?
Yes, under a new name. It became the Canada Groceries and Essentials Benefit (CGEB) in July 2026, with the same eligibility rules.
How much is the CGEB for 2026 to 2027?
Up to $679 for a single person, $890 for a couple and $234 per eligible child under 19, as of October 2026.
When is the next GST/HST credit payment?
The 2026 CGEB payments were July 3 and October 5, 2026, and the benefit is paid quarterly.
Do I need to apply for the CGEB?
No. The CRA automatically considers you when you file your tax return.
