Updated on 31 July 2026

When purchasing goods and services in Canada, you are often charged an additional amount on top of the cost of the item or service. This additional charge may be GST/HST. The standard GST rate is 5%, while participating provinces combine GST with a provincial component to form the Harmonized Sales Tax (HST). In Ontario, HST is 13%.

The Canada Groceries and Essentials Benefit (CGEB), formerly known as the GST/HST credit, is a tax-free quarterly payment administered by the Canada Revenue Agency (CRA) that helps individuals and families with low and modest incomes manage the cost of everyday essentials.

The former GST/HST credit was replaced by the Canada Groceries and Essentials Benefit in July 2026. The CGEB maintains the same basic eligibility, payment calculation, and quarterly payment structure as the former GST/HST credit. Starting in July 2026, benefit amounts increased by 25%, and this increase will remain in effect for five years, from 2026 to 2031. When you file your taxes, you are also automatically considered for related provincial and territorial benefit programs.

This benefit can be significant for individuals and families with low and modest incomes. It is important to understand the CGEB eligibility requirements, payment amounts, and important dates so you do not miss out on benefits for which you may qualify.

What Is the Canada Groceries and Essentials Benefit Eligibility?

Who gets the Canada Groceries and Essentials Benefit (CGEB) in Canada? You are eligible for this benefit if you are a resident of Canada for income tax purposes in the month before and at the beginning of the month in which the CRA makes a payment, and you are at least 19 years old. If you are under 19, you may still qualify if:

1. You have (or had) a spouse or common-law partner; or
2. You are (or were) a parent and live (or lived) with your child.

When you file your income tax return, you are automatically considered for the CGEB. Once an individual turns 18, they should file an income tax return even if they have no income to report so the CRA can determine their eligibility for the benefit after they turn 19.

The CRA automatically determines your eligibility based on the information in your income tax return. If you are eligible, the CRA will send you a notice showing the amount you are entitled to receive. For eligible couples, only one payment is made for the family, generally to the person whose tax return is assessed first.

How to Get the Canada Groceries and Essentials Benefit in Canada

When you file your income tax return and meet the eligibility criteria, you are automatically considered for the CGEB. Payments can be received through direct deposit or by cheque.

If you are a newcomer to Canada or an international student who has become a resident of Canada for income tax purposes, you may also be eligible for the CGEB. You do not have to wait until you file your first Canadian income tax return to apply. Depending on your circumstances:

1. If you do not have children under 19, complete Form RC151, Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada. The CRA also provides an online RC151 application.
2. If you have children under 19, complete Form RC151 and, if you are eligible for the Canada Child Benefit (CCB), Form RC66, Canada Child Benefit Application. You must also provide proof of birth for the children you are applying for.
3. Provide the CRA with the information it needs to determine your eligibility and family net income.

You may also receive an amount for an eligible child under 19 who lives with you. At the beginning of the month in which the CRA makes a payment, all of the following must generally apply. The child:

1. Is your child or is dependent on you or your spouse or common-law partner for support;
2. Is under 19 years of age;
3. Has never had a spouse or common-law partner;
4. Has never been a parent of a child they lived with;
5. Lives with you.

Each eligible parent in a shared custody situation may receive 50% of the CGEB amount that they would have received for the child if the child lived with them full-time.

A child may be automatically registered when a parent or guardian provides consent through the applicable provincial or territorial birth registration process. Parents and guardians can also register a child when applying for the Canada Child Benefit.

If you become primarily responsible for the care of a child or give birth to a child, you can generally register the child by applying for the Canada Child Benefit through the CRA’s online services or by submitting Form RC66, Canada Child Benefits Application.

Changes in your circumstances, such as marriage, separation, divorce, the death of a spouse or common-law partner, or changes involving children in your care, may cause the CRA to recalculate your CGEB.

Determining your CGEB eligibility and entitlement can be complex in some circumstances. If you are a newcomer to Canada, have become primarily responsible for the care of a child, or have experienced a change in your family situation, a tax accountant can help you understand the applicable benefit requirements.

Canada Groceries and Essentials Benefit Calculator

The Canada Groceries and Essentials Benefit (CGEB) amount an individual or family is eligible to receive depends on several factors, including adjusted family net income, marital status, and the number of eligible children. The CRA uses information from your income tax return to calculate your benefit amount.

The Canada Revenue Agency provides a Child and Family Benefits Calculator that can help you estimate your Canada Groceries and Essentials Benefit and other federal, provincial, and territorial benefits.

Access the CRA’s Child and Family Benefits Calculator to estimate your benefit amount. Consult with a tax accountant for more detailed information about your situation.

For the July 2026 to June 2027 payment period, eligible recipients may receive up to $679 if single, up to $890 if married or living with a common-law partner, plus up to $234 for each eligible child under 19.

What Are Important Canada Groceries and Essentials Benefit Dates in 2026?

The Canada Groceries and Essentials Benefit (CGEB), formerly the GST/HST credit, is paid quarterly by the CRA. In 2026, the final regular GST/HST credit payment was issued on April 2, followed by a one-time top-up payment on June 5 as part of the transition to the new benefit. The first CGEB payment was issued on July 3, 2026, and the next payment is scheduled for October 5, 2026.

For the July 2026 to June 2027 payment period, the CRA generally calculates your CGEB using information from your 2025 income tax return.

If your CGEB amount calculated in July is less than $50 per quarter, the CRA generally pays the entire benefit for the payment period as a single payment in July.

Our tax accountants at Accountor CPA expertly navigate the criteria and regulations surrounding the Canada Groceries and Essentials Benefit. Get the benefits you and your family are entitled to receive. Contact Accountor CPA for a free consultation and learn how we can simplify your taxes and optimize your tax return.

Provincial and Territorial Benefits Related to the Canada Groceries and Essentials Benefit

In addition to the Canada Groceries and Essentials Benefit, you may qualify for certain provincial or territorial benefits and credits. The CRA administers several of these programs, and in many cases, you do not need to apply separately because your eligibility is determined using information from your income tax return.

Depending on where you live, these benefits may include programs such as the Ontario Sales Tax Credit, New Brunswick HST Credit, Newfoundland and Labrador Income Supplement, Nova Scotia Affordable Living Tax Credit, Prince Edward Island Sales Tax Credit, and other provincial or territorial benefits.

Eligibility, payment amounts, and payment schedules vary by program. Some provincial and territorial benefits may be combined with your Canada Groceries and Essentials Benefit payment, while others may be issued separately.

Frequently Asked Questions (FAQs)

What Is the Canada Groceries and Essentials Benefit?

The Canada Groceries and Essentials Benefit (CGEB), formerly known as the GST/HST credit, is a tax-free quarterly payment that helps individuals and families with low and modest incomes manage the cost of everyday essentials.

Who Is Eligible for the Canada Groceries and Essentials Benefit?

You may be eligible if you are a resident of Canada for income tax purposes and are at least 19 years old. If you are under 19, you may still qualify if you have (or had) a spouse or common-law partner, or are (or were) a parent and live (or lived) with your child.

How Do I Apply for the Canada Groceries and Essentials Benefit?

Most Canadian residents do not need to apply separately. When you file your income tax return, the CRA automatically considers you for the CGEB. New residents of Canada may need to apply using Form RC151 or Form RC66, depending on their circumstances.

When Are Canada Groceries and Essentials Benefit Payments Made?

The CGEB is paid quarterly. In 2026, the first CGEB payment was issued on July 3, and the next payment is scheduled for October 5. The final regular GST/HST credit payment was issued on April 2, 2026, followed by a one-time top-up payment on June 5, 2026.

How Is the Canada Groceries and Essentials Benefit Amount Determined?

The amount is generally based on your adjusted family net income, marital status, and the number of eligible children you have registered for the CGEB. Starting in July 2026, CGEB amounts increased by 25%, with the increase scheduled to remain in effect for five years. The CRA uses information from your income tax return to calculate your entitlement.

Can Newcomers to Canada Receive the Canada Groceries and Essentials Benefit?

Yes. New residents of Canada may be eligible for the CGEB even before filing their first Canadian income tax return. Depending on their circumstances, they may need to submit Form RC151 and, if they have children and are eligible for the Canada Child Benefit, Form RC66.

Can Non-Residents of Canada Receive the Canada Groceries and Essentials Benefit?

Generally, no. To qualify for the Canada Groceries and Essentials Benefit, you generally need to be a resident of Canada for income tax purposes during the applicable eligibility period. However, newcomers who become residents of Canada for income tax purposes may qualify even before filing their first Canadian income tax return.

What Happens if My Marital Status Changes?

If your marital status changes, you should inform the CRA by the end of the month following the month in which your status changed. The CRA may recalculate your CGEB based on your new family situation.

Is There an Ontario HST Credit?

There is no separate federal benefit officially called the “Ontario HST credit.” Ontario residents may qualify for the Canada Groceries and Essentials Benefit, formerly the GST/HST credit, as well as provincial benefits such as the Ontario Sales Tax Credit, which is part of the Ontario Trillium Benefit.

What Should I Do if I Haven’t Received My Canada Groceries and Essentials Benefit Payment?

If you have not received an expected CGEB payment, check your CRA account for your benefit and payment information. Make sure your income tax return has been filed, your personal and banking information is up to date, and the CRA has the information required to determine your eligibility. If your payment is still missing after the expected payment date, you may need to contact the CRA for more information.