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The Canada Groceries and Essentials Benefit (CGEB) is the new name for the GST/HST credit. For July 2026 to June 2027 the CRA lists up to $679 for a single person, $890 for a couple and $234 for each child under 19, and says the amounts rose 25% in July 2026 for five years, from 2026 to 2031. Your amount comes from your 2025 tax return.
What is the Canada Groceries and Essentials Benefit?
It is a tax-free payment for people and families with low and modest incomes. The CRA renamed the GST/HST credit in July 2026 and says eligibility, the way the payment is worked out and the structure are unchanged. What changed is the name and the size of the payment. The CRA pays it four times a year. The main page is Canada Revenue Agency: Canada Groceries and Essentials Benefit.
Provinces and territories may also run related programs that the CRA considers you for at the same time, so one return can lead to more than one payment.
How much can you get from July 2026 to June 2027?
Canada Revenue Agency: How much you can get gives these yearly maximums, based on your adjusted family net income from the 2025 return.
| Who | Maximum for the year |
|---|---|
| Single individual | $679 |
| Married or common-law couple | $890 |
| Each eligible child under 19 | $234 |
Adjusted family net income starts with line 23600 for you and your spouse or common-law partner, takes off certain UCCB and RDSP income, and adds back any of those amounts you repaid. A single parent also gets an extra amount for the first child, so the chart below is a better guide than adding up the three lines above.
How is the amount calculated?
The CRA lists the building blocks for the 2025 base year: $445 for an eligible individual, $445 for a spouse, $234 for each child under 19, $445 for the first child in a single-parent family and a further $234 for a single individual. A single person with no children and an income under $11,564 gets $445, and the amount builds up as income rises until it reaches the full $679. Above $46,432 the payment starts to shrink.
The CRA page does not print the reduction rate. Its payments chart works out to about 5% of income over $46,432 (our reading of the chart, not a figure the CRA states). It also gives the income where payments reach zero: $60,012 for a single person with no children, $64,232 for a couple with no children and $82,952 for a family with four or more children.
What changed from the old GST/HST credit?
The base amounts for each payment year, as the CRA lists them:
| Base year (payments) | Individual or spouse | Each child under 19 |
|---|---|---|
| 2022 (July 2023 to June 2024) | $325 | $171 |
| 2023 (July 2024 to June 2025) | $340 | $179 |
| 2024 (July 2025 to June 2026) | $349 | $184 |
| 2025 (July 2026 to June 2027) | $445 | $234 |
The jump in the last row is the 25% increase the CRA describes. The CRA says it lasts for five years, 2026 to 2031.
What does a payment look like? A worked example
These three households come straight from the Canada Revenue Agency: Payments chart for July 2026 to June 2027, which the CRA calls a guideline. The quarterly figures are our division by four, not CRA numbers.
| Household (adjusted family net income) | Yearly amount | About per quarter |
|---|---|---|
| Single, no children ($50,000) | $500.60 | $125.15 |
| Couple, two children ($60,000) | $679.60 | $169.90 |
| Single, no children ($60,000) | $0.60 | Paid once in July |
You can check the first row with the numbers above. A single person at $50,000 is $3,568 over the $46,432 threshold. Taking 5% of that gives $178.40, and $679 minus $178.40 is $500.60, which matches the chart. The last row falls under the rule on the CRA payment dates page: if the yearly amount works out to less than $50 a quarter, the CRA pays the whole year as one payment in July.
For your own numbers, use the GST/HST credit calculator on this site or the CRA’s child and family benefits calculator.
When are the CGEB payments?
The CRA pays quarterly and recalculates every July. The 2025 base year is paid in July 2026, October 2026, January 2027 and April 2027.
| Payment | Date |
|---|---|
| First CGEB payment | July 3, 2026 (paid) |
| Second CGEB payment | October 5, 2026 (paid) |
| January 2027 payment | Exact date has not been published yet (checked October 31, 2026) |
| April 2027 payment | Exact date has not been published yet (checked October 31, 2026) |
The earlier GST/HST credit payments in 2026 were January 5 and April 2, so early January and early April is the usual pattern, but that is a pattern and not a CRA date for 2027. Our CGEB payment dates page is updated when the CRA adds them. If a payment does not show up, check your CRA account first and wait 10 business days after the expected date before calling.
Do you need to apply?
If you file a tax return, the CRA considers you automatically. File every year, even with no income, because the amount is worked out from the return. Some people do need to act:
- New residents of Canada have to apply.
- Someone turning 19 should have a return filed for the previous year, and the first payment comes on the first payment date after the birthday.
- People under 19 qualify only if they have or had a spouse or common-law partner, or are or were a parent living with their child.
- Late filers get missed amounts with the next scheduled payment once the CRA has assessed the return.
You must be a resident of Canada for tax purposes in the month before a payment and at the start of the month it is paid. If you receive the Canada child benefit for a child, that child is included. In shared custody, each parent can be eligible for half the benefit for the child. Tell the CRA when your address, family size or marital status changes. The benefits and credits guide covers the other programs.
What could change?
Your next recalculation comes in July 2027, when the CRA switches to your 2026 return. The maximum amounts for July 2027 to June 2028 have not been published yet (checked October 31, 2026), so plan with the figures above and look at the CRA how-much page after you file. A raise, a new partner, a new child or a separation can all move your amount, so file the return and report the change when it happens. The 2026 vs 2027 tax numbers page keeps the other yearly figures in one place.
Where does this information come from?
Amounts, thresholds and the 25% increase come from the Canada Revenue Agency pages Canada Groceries and Essentials Benefit, How much you can get, the payments chart, the payment amounts page, Who is eligible and Payment dates. Dates after October 2026 were not published when we checked. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
What is the Canada Groceries and Essentials Benefit?
It is the tax-free quarterly payment that replaced the GST/HST credit in July 2026 for people and families with low and modest incomes. The CRA says eligibility and the way the amount is worked out stayed the same, and that amounts rose 25% for five years from 2026 to 2031.
How much is the CGEB for July 2026 to June 2027?
The CRA lists up to $679 for a single person, $890 for a married or common-law couple and $234 for each child under 19. Your actual payment depends on your adjusted family net income from your 2025 return and falls to zero at higher incomes.
Do I have to apply for the Canada Groceries and Essentials Benefit?
Not if you file a tax return, because the CRA considers you automatically. New residents of Canada need to apply. Someone turning 19 should have a return filed for the previous year so the CRA can work out eligibility, even with no income.
When is the next CGEB payment after October 5, 2026?
The CRA pays the benefit in January and April 2027 for this payment year, but the exact days have not been published yet (checked October 31, 2026). Earlier GST/HST credit payments in 2026 landed on January 5 and April 2.
What happens if my CGEB payment is under $50 a quarter?
The CRA pays the full yearly amount as one payment in July instead of four. That rule is on the CRA payment dates page. A household whose yearly amount is a few dollars would get it once, in July.