The GST/HST credit is now the "Canada groceries and essentials benefit": amounts and 2026–2027 dates

Since July 2026, the GST/HST credit is no longer called that: it is now the Canada groceries and essentials benefit (CGEB). For July 2026 to June 2027, the maximum is $679 for a single person and $890 for a married couple, plus $234 for each child under 19. It is paid in four instalments, the next one on 5 October 2026. Newcomers apply with form RC151 before filing their first return.

What exactly changed in 2026

The Canada Revenue Agency (CRA) says the new name has not changed the eligibility rules, the calculation or the payment structure. Three things did change:

• The name: the last payment under the GST/HST credit name was issued on 2 April 2026, and the first under the new name on 3 July 2026.
• A 25% increase: it started in July 2026 and lasts five years, from 2026 to 2031.
• A one-time top-up payment: issued on 5 June 2026 to people who filed a 2024 return and were entitled to the credit in January 2026. The government gives two examples: $267 for an individual with income of $25,000, and $533 for a family of four with income of $40,000.

If you arrived in Canada in 2025 or later, you were most likely not entitled in January 2026, so the top-up didn't include you. You do benefit from the ongoing increase as long as you file your return.

How much you'll get: July 2026 to June 2027 figures

The amount is based on the "adjusted family net income" from your 2025 return, which is your net income plus your spouse's. The components of the annual amount, as published by the CRA:

• $445 for the eligible individual.
• $445 for a spouse or common-law partner.
• $234 for each child under 19.
• $445 for the first child of a single parent, instead of the spouse amount.
• A $234 single supplement, which phases in for single people without children once their income exceeds $11,564.

The amount starts to decrease once family income exceeds $46,432. The figures in the CRA's chart show the reduction works out to 5 cents for every dollar above that threshold.

The amounts are annual and tax-free, split into four payments. The CRA itself describes its chart as a guide, and your final amount comes on your notice of determination. For a precise estimate of your situation, use the official child and family benefits calculator.

Work out your amount in three steps

You don't need the whole chart if you know your family net income from your 2025 return. Follow these steps:

1. Add up your family's maximum: $445 for you, $445 for your spouse (or for your first child if you are a single parent), and $234 for each other child under 19. A single person without children adds the single supplement, up to $679 once it is fully phased in.
2. Subtract the $46,432 threshold from your family income. If the result is zero or less, you get the full maximum.
3. Multiply the difference by 5% and subtract it from the maximum. The result is your annual amount; divide it by 4 to get the quarterly payment.

Worked example: a couple with two children and family income of $55,000. The maximum is $1,358. The amount above the threshold is $8,568, and 5% of that is $428.40. The annual amount is therefore $929.60, or about $232 per quarterly payment. This is an approximate calculation using the method behind the official chart; the binding figure is the one on your CRA notice.

Who is eligible

The CRA requires you to be a resident of Canada for tax purposes in both the month before the payment and at the beginning of the month in which it is paid. You must also be 19 or older, or, if you are under 19, have (or have had) a spouse or common-law partner, or be a parent living with your child.

Note that the condition is tax residency, not citizenship or permanent residence. Someone who has established significant residential ties in Canada may be considered a resident for tax purposes, and if you're not sure of your status, the CRA refers you to its "Determining your residency status" page.

A child for whom a child welfare agency has legal, physical or financial responsibility is not counted.

How newcomers apply: form RC151

Normally your tax return is enough: file it and you are automatically assessed for eligibility. But newcomers don't have a return yet, so:

1. Complete form RC151, the application for the groceries and essentials benefit for people who became residents of Canada.
2. If you have children under 19, also complete form RC66 (the Canada child benefits application), with proof of birth for each child and an acceptable translation if the documents are not in English or French. This same form registers your children for the groceries benefit.
3. Mail the forms to your tax centre.
4. File your first return on time. After that you won't need to apply for anything; the CRA assesses your eligibility every year from your return.

One application per family is enough. The CRA asks newcomers for a statement of their income outside Canada for a period of up to two years before they became resident, because calculating the benefit requires a complete picture of income, even though that income is not subject to Canadian tax.

Details on your first return and its deadlines are in our guide to the first tax return for newcomers. If you have income or assets back home and would rather have someone handle the paperwork, you'll find accounting firms in the accountants directory.

Payment dates

• If your quarterly payment would be less than $50, it isn't split into four: the whole year is paid in a single payment in July.
• If a payment doesn't arrive on time, wait 10 working days before contacting the CRA, and first check your online account and that your details are correct.

The payment is quarterly, so don't build a fixed monthly expense on it. It's better to spread the annual amount over 12 months in the budget tool and compare it with your take-home pay from the net salary calculator.

Quebec and Ontario: what comes on top of the federal benefit

The benefit is federal, and residents of every province qualify under the same rules, including Quebec residents. The difference is that each province has its own programs; the main ones for newcomers are:

In Quebec specifically: if you became a resident of the province during 2025, you must complete Schedule D of your 2025 return to claim the solidarity tax credit for July 2026 to June 2027. If you forget, you can claim it until 31 December of the fourth following tax year.

In Ontario, the Trillium benefit is paid monthly, with the next payments on 9 October 2026 and 10 November 2026, and it is separate from the groceries benefit.

Why payments stop or change

• You or your spouse didn't file the previous year's return. The calculation is based on the whole family's income.
• Your marital status changed through marriage or separation and you didn't tell the CRA.
• One of your children turned 19, so their amount drops off.
• You left Canada and your tax residency ended.

Frequently asked questions

Do I need to reapply because of the name change?

No. The CRA says eligibility, the calculation and the structure have not changed. If you were receiving the GST/HST credit, you receive the new benefit automatically as long as you file your return.

I arrived a few months ago and haven't filed a return yet. Should I wait for my first return?

Don't wait. Send form RC151 now, along with RC66 if you have children, then file your first return on time.

I'm an international student. Am I eligible?

The conditions are tax residency and being 19 or older, not the type of visa. An international student may be considered a resident for tax purposes depending on their residential ties in Canada; the CRA's "Determining your residency status" page is what settles your situation.

Why didn't I get the top-up payment in June 2026?

Because it required a filed 2024 return and entitlement in January 2026. People who arrived after that were not included.

I live in Quebec. Do I get both the federal benefit and the solidarity tax credit?

Yes. They are two separate programs run by two different agencies. The first comes from your federal return, the second from Schedule D of your TP-1 return.

I had no income at all in 2025. Am I entitled to anything?

Yes, and that is exactly why you file a return with zero income. According to the CRA's chart, a single person without children and with income under $11,564 receives $445 a year, and a couple with no income receives $890.

This guide is general information drawn from official sources, not tax or legal advice. The amount the CRA is bound by is the one on your notice.

If you are in your first months, the steps are laid out in order in My Canada journey.

Sources and next step