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How does the GST/HST credit (now the CGEB) work?

✓ Verified answer Written from official pages, with checked citations and a verification date.

General information, not advice. Since July 2026, the GST/HST credit is called the Canada Groceries and Essentials Benefit (CGEB). It is made up of quarterly tax-free payments for low- to modest-income individuals and families. In most cases you do not have to apply: you file your income tax return every year and the Canada Revenue Agency (CRA) checks your eligibility. The 2026 payments scheduled under the new name are July 3 and October 5. The amount depends on your adjusted family net income, your marital status and the number of children.

Official page: Canada Groceries and Essentials Benefit (CRA) ↗

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Key facts
New name
Since July 2026, the GST/HST credit is called the Canada Groceries and Essentials Benefit (CGEB). According to the CRA, eligibility, payment calculation and structure are the same as for the former credit. The last quarterly GST/HST credit payment was sent on April 2, 2026.
Payment dates in 2026
July 3, 2026 and October 5, 2026 (CGEB). The payments of January 5 and April 2, 2026 were made under the former name. The official page consulted does not list 2027 dates: check it for upcoming dates.
Maximum amount (July 2026 to June 2027)
Up to $679 for a single person, $890 for a person who is married or has a common-law partner and $234 for each eligible child under 19. The exact amount depends on your 2025 adjusted family net income. It is recalculated every year in July.
Increase
In July 2026, the amount of the benefit increased by 25%. This higher amount will be kept from 2026 to 2031.
Frequency
Quarterly payments, 4 times a year. If the amount per quarter is less than $50, you receive the full amount in a single payment in July.
Tax
Payments are not taxable and you do not have to report them on your income tax return.
Steps
  1. Check the criteria: you must be a resident of Canada for income tax purposes (in the month before the payment and at the start of the month when it is paid) and be at least 19 years old. A person under 19 can also be eligible if they have (or have had) a spouse or common-law partner, or are (or have been) the parent of a child they live with.
  2. File your income tax return every year, even if you have no income to report. You do not have to apply: the CRA automatically checks your eligibility when your return is assessed.
  3. File your return by April 30 at the latest to avoid affecting your quarterly payments. If you file late, your payments may stop temporarily; if some amounts were not paid, you will receive them later with your next scheduled payment.
  4. If you are a newcomer to Canada, you can apply before your first income tax return with form RC151 (one application per household). If you have children under 19, you must also complete form RC66, attach proof of birth for each child and mail everything to your tax centre.
  5. If you turn 19 during the year, file your income tax return for the previous year, even with no income. The CRA will send your first payment on the payment date after your 19th birthday, if you are eligible.
  6. Check your payments in your CRA account (My Account), under "Benefits and credits", or in the notice the CRA sends you. You can also sign up for email reminders, sent about one week before the payment.
  7. Keep your information up to date (address, marital status, children, direct deposit) to avoid an interruption. If you did not receive your payment, wait 10 business days after the scheduled date before contacting the CRA.
General information drawn from official sources. It does not replace legal, medical or financial advice. For your situation, contact the organization concerned or a professional.
Sources

Checked on October 5, 2026. Rules, deadlines and fees can change: always confirm on the official page above. Demande au Québec is an independent website, not a government site.

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