The GST/HST credit — renamed the Canada Groceries and Essentials Benefit (CGEB) as of July 2026 — is a tax-free quarterly payment sized to your household's adjusted family net income, marital status and number of eligible children. For the July 2026 to June 2027 benefit year, the maximum amounts are $679 for a single individual, $890 for a couple, plus $234 per eligible child under 19, but the amount you actually receive shrinks as your income rises toward the thresholds below.
What the payment is
This benefit exists to offset some of the GST or HST a lower- or modest-income household pays on everyday purchases. It is paid out quarterly, is not taxable, and does not need to be reported as income on your tax return. Depending on where you live, your payment may bundle in amounts from a related provincial or territorial program, so the deposit you see can be larger than the federal amount alone.
The name changed in July 2026, but the mechanics carried over from the GST/HST credit unchanged: the same eligibility rules, the same calculation inputs, and the same July-to-June payment period apply under the new CGEB name.
How the amount is calculated
Your payment is based on three inputs, reassessed every July using your most recently filed tax return:
- Your adjusted family net income (AFNI).
- Your marital status.
- The number of children under 19 in your care who are eligible for the Canada child benefit, this benefit, or both.
Each payment period runs from July to the following June. For example, your 2025 tax return determines your benefit amount for the period from July 2026 through June 2027.
Maximum amounts, July 2026–June 2027 benefit year
| Household type | Maximum annual amount |
|---|---|
| Single individual | $679 |
| Married or common-law couple | $890 |
| Each eligible child under 19 | $234 |
These are ceilings for households at or below the lowest income levels; the amount is reduced as adjusted family net income increases, down to zero once a household crosses the relevant threshold.
Income thresholds: where entitlement runs out
The thresholds below show the adjusted family net income level, based on your 2025 tax return, at or above which a household is no longer entitled to a payment for the July 2026–June 2027 benefit year.
| Family situation | With no children | With 1 child | With 2 children | With 3 children | With 4+ children |
|---|---|---|---|---|---|
| Single individual / single parent | $60,012 | $68,912 | $73,592 | $78,272 | $82,952 |
| Married or common-law | $64,232 | $68,912 | $73,592 | $78,272 | $82,952 |
Two things worth noting: entitlement does not disappear abruptly at these figures — the amount phases down gradually as AFNI approaches them — and the thresholds themselves are indexed and adjusted each base year, so the 2025 figures above apply specifically to the July 2026–June 2027 period, not to prior or future years.
What counts as adjusted family net income
Your adjusted family net income (AFNI) is not simply the net income line on your tax return. It is calculated as:
- Start with your family net income (your tax return's net income line, plus your spouse's or common-law partner's, if applicable).
- Subtract any Universal Child Care Benefit (UCCB) and registered disability savings plan (RDSP) income received.
- Add back any UCCB or RDSP amounts you repaid during the year.
If you have a spouse or common-law partner, your two net incomes are combined into a single household AFNI before either of you is assessed against the thresholds above.
The July 2026 increase
Alongside the rename, the CRA increased the benefit amount by 25% starting with the July 2026 payment. The CRA has stated this higher amount will hold for five years, running from 2026 to 2031, rather than being a one-time bump that immediately erodes with the next annual recalculation.
A worked example
Take a single individual with one eligible child and an adjusted family net income comfortably below the $68,912 threshold for that household size. Their maximum annual entitlement for the July 2026–June 2027 period would be $679 (single individual) plus $234 (one child), for $913 a year, paid out over the year's four quarterly instalments — the exact split depends on how the CRA schedules the amount, not a flat quarter each. A household whose income sits close to the relevant threshold would receive a reduced amount rather than the full $913, and a household above the threshold would receive nothing for that benefit year.
Provincial and territorial top-ups
Several provinces and territories fold their own low-income sales-tax or affordability credits into the same quarterly deposit as this federal benefit, so the amount landing in your account can be higher than the federal figures above suggest. The CRA determines eligibility for these provincial and territorial amounts using the same tax-return information, so there is nothing extra to file — but it does mean two households with identical federal entitlements can see different total deposits depending on their province or territory of residence.
How to receive your amount
There is no separate application for the payment amount itself. Filing your tax return each year — even with no income to report — is what lets the CRA automatically determine your entitlement and calculate your amount. The CRA then sends a notice showing your annual entitlement and quarterly payment schedule to your CRA account, or by mail if you do not have one. If you are curious when those quarterly amounts land, see our GST/HST credit payment dates and eligibility guide.
This page explains a federal individual benefit administered by the CRA; it is general information, not personalized tax advice. Figures are accurate as of September 2026 and sourced from canada.ca — use the CRA's child and family benefits calculator or your CRA account for your own entitlement.
Frequently asked questions
It is a tax-free quarterly payment for individuals and families with low and modest incomes, meant to offset some of the GST or HST they pay. As of July 2026 it is officially named the Canada Groceries and Essentials Benefit (CGEB), but the payment itself works the same way it always did: it is not taxable, you do not report it as income, and it may include amounts from related provincial or territorial programs.
Based on your 2025 tax return, you could get up to $679 as a single individual, $890 if you are married or have a common-law partner, plus $234 for each eligible child under 19. These are maximum amounts for the highest-paying benefit year; your actual amount depends on your adjusted family net income and may be lower.
The CRA applied a 25% increase to the benefit amount starting with the July 2026 payment, alongside the rename from GST/HST credit to Canada Groceries and Essentials Benefit. The CRA has stated this increased amount will remain in place for five years, from 2026 to 2031.
For the July 2026 to June 2027 benefit year (based on 2025 income), a single individual with no children is no longer entitled once adjusted family net income reaches roughly $60,012; a married or common-law individual with no children, roughly $64,232. Each additional eligible child raises the threshold — for example, a family with two children is not entitled once adjusted family net income reaches roughly $73,592, whether single or married. Payments phase down gradually as income rises toward these levels rather than stopping abruptly at one number.
Your adjusted family net income (AFNI) starts with your net income from your tax return (and your spouse's or common-law partner's, if applicable), subtracts any Universal Child Care Benefit and registered disability savings plan income you received, and adds back any of those amounts you repaid. If you have a spouse or common-law partner, your incomes are combined into one household AFNI figure.
No. Filing your tax return each year is what triggers the CRA's automatic calculation — there is no separate application for the payment amount itself. The CRA sends a notice showing your annual entitlement and quarterly schedule to your CRA account, or by mail if you do not have one.