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GST/HST credit

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The GST/HST credit was renamed the Canada Groceries and Essentials Benefit in July 2026, with the same eligibility rules and a 25% higher value. From July 2026 to June 2027, a single person can get up to $679 a year and a couple up to $890, paid in four instalments. You get it by filing your tax return; there is no separate application.

Check if you qualify

Key facts

Maximum for a single person
$679 a year (July 2026 to June 2027)
Maximum for a couple
$890 a year (July 2026 to June 2027)
Income where it starts to shrink
$46,432 adjusted family net income (July 2026 to June 2027)
Income where it ends, no children
$60,012 single; $64,232 couple (July 2026 to June 2027)
Next payment dates
October 5, 2026; January 5, 2027; April 5, 2027

What happened to the GST/HST credit?

The GST/HST credit is a tax-free payment that helps people with low and modest incomes. In July 2026 it was renamed the Canada Groceries and Essentials Benefit (CGEB). The eligibility rules did not change. If you were getting the GST/HST credit and your situation is the same, you are likely to get the new benefit too.

Two changes came with the new name. On June 5, 2026, a one-time top-up was paid to people who were entitled to the credit in January 2026. It was worth half of their 2025-26 annual credit. Then, starting in July 2026, the benefit was increased by 25% for five years, covering the 2026-27 to 2030-31 benefit years.

The last payment under the old name was April 2, 2026.

Who qualifies for the GST/HST credit (CGEB)?

You may qualify if all of the following apply:

If you have a spouse or common-law partner, only one of you receives the benefit for the family. It usually goes to the person whose return is assessed first.

How much is the GST credit in 2026?

For July 2026 to June 2027, the benefit is built from these amounts:

That gives a single person a maximum of $679 a year, or about $169.75 a quarter. A couple can get up to $890 a year, or $222.50 a quarter.

The extra amount for single people starts once their income is above $11,564 and builds up as income rises. A single senior with very low income receives $445 a year.

The benefit starts to shrink once your adjusted family net income is above $46,432. For people without children, it stops at $60,012 for a single person and $64,232 for a couple. The CRA's payments chart shows the exact amount for each income level.

For comparison, from July 2025 to June 2026 the old credit paid $349 per adult, plus up to $184 extra for a single person, and started to shrink above $45,521.

GST/HST credit payment dates for 2026 and 2027

Payments are made four times a year, on the 5th of July, October, January and April. If the 5th falls on a weekend or holiday, the payment comes on the last business day before it. The dates for the July 2026 to June 2027 benefit year are:

If your benefit works out to less than $50 a quarter, you will not get four payments. Instead, the full year's amount is paid in one payment in July.

How to apply for the GST/HST credit

There is no separate application. The Canada Revenue Agency (CRA) checks whether you qualify when you file your tax return.

  1. File your tax return every year, even if you had no income. Payments from July 2026 to June 2027 use your 2025 return.
  2. If you are married or living common-law, your spouse or partner also needs to file, because the benefit uses your combined income.
  3. If you are new to Canada, send Form RC151 for the year you became a resident.
  4. Sign up for direct deposit through CRA My Account or your bank so payments arrive faster.
  5. Check your payment amount and schedule in CRA My Account.

Provincial and territorial credits paid with it

In some provinces, the CRA adds a provincial payment to your CGEB. You do not need to apply to the province. These are:

Ontario is different. The Ontario Sales Tax Credit is part of the Ontario Trillium Benefit, which is paid on its own, usually monthly around the 10th. If your yearly Ontario Trillium Benefit is $500 or less, it is paid in one amount in July. You can also choose, on Form ON-BEN with your return, to receive it all in one payment at the end of the benefit year, on June 10, 2027.

In Quebec, Revenu Québec pays its own solidarity tax credit, separately from the CRA. The current payment period is July 2026 to June 2027.

Alberta, British Columbia, Manitoba, Yukon, the Northwest Territories and Nunavut do not have a provincial credit paid with the CGEB.

The Canada Carbon Rebate has ended. Its last payment was April 22, 2025.

What to do if your GST payment is missing or wrong

Wait 10 working days after the payment date. If it still has not arrived, call the CRA benefits line at 1-800-387-1193. Before you call, check CRA My Account to see whether a payment was issued and whether your address and banking details are correct.

Payments can stop if you did not file your return, did not answer a letter from the CRA, did not report a change of address, bank account or marital status, or your income is now too high. Amounts are recalculated every July. Your payment can also change if your or your spouse's return is reassessed, your marital status changes, or a recipient dies. CRA My Account shows how your amount was worked out.

Things people miss

If you do not file a return, you get nothing, even if your income is zero. Seniors who only receive OAS and the GIS should still file every year.

Tell the CRA about a change in marital status by the end of the month after the change. You can do this in My Account, by phone, or with Form RC65. A separation, a new partner or the death of a spouse can change your amount.

Payments stop when the person receiving them dies. A surviving spouse should tell the CRA the date of death, and any payment issued after the death must be returned.

Who to contact

Common questions

Is the GST credit still being paid?

Yes, under a new name. Since July 2026 it is called the Canada Groceries and Essentials Benefit, with the same eligibility rules and a 25% higher value.

When is the next GST payment?

October 5, 2026. The following payments are January 5, 2027 and April 5, 2027.

How much is the GST credit for a single senior in 2026?

Up to $679 a year from July 2026 to June 2027, paid in four instalments. The exact amount depends on your 2025 income.

What is the income limit for the GST credit?

For July 2026 to June 2027, it shrinks above $46,432 of adjusted family net income and ends at $60,012 for a single person, or $64,232 for a couple without children.

Do I need to apply for the Canada Groceries and Essentials Benefit?

No. File your tax return and the CRA checks whether you qualify.

Why did I not get my GST payment?

Common reasons are an unfiled tax return, out-of-date address or banking details, or a change in income or marital status. Wait 10 working days after the payment date, then call 1-800-387-1193.

Does my spouse also get the GST credit?

Only one spouse or partner receives it for the family. It usually goes to the person whose return is assessed first.

Is the Canada Carbon Rebate still paid?

No. The last Canada Carbon Rebate payment was April 22, 2025.

Sources

  1. GST/HST credit (Canada Revenue Agency)
  2. Canada Groceries and Essentials Benefit: How much you can get (Canada Revenue Agency)
  3. Canada Groceries and Essentials Benefit: Payment amounts (Canada Revenue Agency)
  4. Payments chart: July 2026 to June 2027 (2025 base year) (Canada Revenue Agency)
  5. Canada Groceries and Essentials Benefit: Payment dates (Canada Revenue Agency)
  6. Canada Groceries and Essentials Benefit: Reasons for stopped or changed payments (Canada Revenue Agency)
  7. Canada Groceries and Essentials Benefit: Who is eligible (Canada Revenue Agency)
  8. RC4210 Canada Groceries and Essentials Benefit (Canada Revenue Agency)
  9. Canadians to start receiving first enriched quarterly Canada Groceries and Essentials Benefit payment (July 3, 2026) (Department of Finance Canada)
  10. Payment dates for CRA administered benefits and credits (Canada Revenue Agency)
  11. Benefits payment dates (Government of Canada)
  12. Province of Ontario: related programs (Canada Revenue Agency)
  13. Solidarity tax credit (Revenu Québec)
  14. CRA contact information (Canada Revenue Agency)

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