The GST/HST credit, now called the Canada Groceries and Essentials Benefit (CGEB), is paid quarterly to eligible low and modest income Canadians. The confirmed payment dates for 2026 are January 5, April 2, July 3, and October 5. A one-time top-up payment was also issued on June 5, 2026. Understanding these dates and the recent changes to the benefit is key to managing your household budget.
The 2026 Payment Schedule and Transition
The Canada Revenue Agency (CRA) administers the Canada Groceries and Essentials Benefit on a quarterly schedule. The payments for the 2026 calendar year were issued on January 5, April 2, July 3, and October 5. The January and April payments were the final two installments of the benefit year that ran from July 2025 to June 2026, and they were calculated based on information from your 2024 tax return. The July and October payments marked the start of the new benefit year from July 2026 to June 2027, which uses your 2025 tax return for calculation. If your calculated annual benefit is less than $50, the CRA does not issue quarterly payments but instead sends the full amount as a single lump sum in July. The CRA recalculates the benefit every July using the most recently filed tax return, which is why filing on time is critical to receiving your correct payment amount without delay. The schedule for 2026 included a special one-time payment in addition to the regular quarterly deposits, which was a distinct part of the federal government's affordability measures processed separately from the renamed benefit payments that began in July.
- January 5, 2026: GST/HST credit payment for the 2025 to 2026 benefit year.
- April 2, 2026: GST/HST credit payment for the 2025 to 2026 benefit year.
- June 5, 2026: One-time GST/HST credit top-up payment.
- July 3, 2026: First Canada Groceries and Essentials Benefit (CGEB) payment for the 2026 to 2027 benefit year.
- October 5, 2026: Second CGEB payment for the 2026 to 2027 benefit year.
Payments are typically issued within the first five business days of the scheduled month. If a payment date falls on a weekend or public holiday, the CRA issues the payment on the last business day before that date. The next payments in the current benefit cycle will be issued in early January and early April of 2027, with the exact dates posted by the CRA later in the year. The CRA distributes the credit in four installments based on your filed return, and the benefit year always starts in July and ends in June of the following calendar year.
Key Changes: The Top-Up and Renamed Benefit
In 2026, the federal government implemented significant changes to this long-standing benefit. Before the quarterly increase took effect, the CRA issued a one-time GST/HST credit top-up payment starting on June 5, 2026. This payment was generally equal to 50 percent of an individual's or family's total annual GST/HST credit for the July 2025 to June 2026 period. Eligibility for this top-up was automatic for anyone who was entitled to receive the January 2026 GST/HST credit payment, which required having filed a 2024 tax return. The top-up amount was roughly twice the value of an individual's January 2026 payment, assuming no change in family circumstances. Following this, the program itself was renamed. Starting with the July 3, 2026 payment, the GST/HST credit became the Canada Groceries and Essentials Benefit (CGEB). The new benefit features a 25 percent increase to payment amounts, a change that is legislated to remain in effect for five years. The structure of the program remained unchanged, with payments remaining quarterly, tax-free, and determined automatically from filed tax returns. The CGEB payments are tax-free, so you do not report them on your tax return, and to see your next expected payment date and amount, you can sign in to CRA My Account and open the Canada Groceries and Essentials Benefit section under Benefits and credits.
Payment Amounts and the Income Calculation
The amount you receive from the Canada Groceries and Essentials Benefit depends on your family situation and your adjusted family net income from the previous year's tax return. For the benefit year running from July 2026 to June 2027, which is based on your 2025 return, the maximum annual amounts are up to $445 for an individual and $445 for a spouse or common-law partner. An additional $234 is provided for each child under the age of 19. Single individuals without a spouse or child also receive a supplement of up to $234, bringing their total potential annual benefit to $679. A couple with two children could receive up to $1,358 for the year. These payments are reduced once your adjusted family net income exceeds $46,432. The benefit is reduced by 5 percent of the income above this threshold until it is completely phased out. The CRA uses the amount from line 23600 of your tax return, plus your spouse's if applicable, to determine your adjusted family net income. This means contributions to registered retirement savings plans (RRSPs) and deductible child care expenses can lower your net income and potentially increase your benefit amount. For a single adult, the benefit stops completely at about $60,000 of net income, while for a family of four, it stops at about $73,600, based on the current phase-out formula.
Detailed Eligibility Rules and Requirements
To be eligible for the Canada Groceries and Essentials Benefit, you must meet several conditions. You must be a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which a payment is issued. You must also be at least 19 years old. Individuals under 19 may still qualify if they have or have had a spouse or common-law partner, or if they are or have been a parent living with their child. There is no minimum income requirement to qualify. Even individuals with zero income can receive the benefit if they file a tax return. The CRA automatically determines eligibility based on your most recently filed income tax return, which is why filing annually is essential. Newcomers to Canada who have not yet filed a Canadian tax return must apply using Form RC151. If you have children, you must also file Form RC66, Canada Child Benefits Application, to be considered for the child portion of the benefit. After your initial application, you only need to file a tax return each year to maintain eligibility. The CRA also extends the benefit for each child in a family if specific criteria are met, including that the child must be under 19 years of age, must live with you, and must be registered for the Canada Child Benefit.
- You must be a resident of Canada for income tax purposes.
- You must be at least 19 years old, or meet an exception for younger spouses or parents.
- You must have filed an income tax return for the previous year.
- Your child must be under 19 years of age.
- Your child must live with you.
- Your child must be registered for the Canada Child Benefit.
Teenagers who turn 19 during a benefit year will begin receiving payments in the first quarter after their birthday. To qualify, they must have filed a tax return for the year prior to turning 19. Moving out of Canada will end your eligibility for the Canada Groceries and Essentials Benefit. You must inform the Canada Revenue Agency of your change in residency status to avoid having to repay benefits received after your departure. Your annual benefit is based on your tax return from the previous year, which creates a one-year lag in the calculation cycle.
How to Receive Payments and Resolve Issues
You do not need to apply for the Canada Groceries and Essentials Benefit if you file your taxes. The CRA will automatically assess your eligibility and issue payments if you qualify. The most efficient way to receive payments is via direct deposit, as mailed cheques can take up to 10 business days to arrive after the scheduled payment date. To check the status of your payments, expected amounts, or to update your banking information, you should log in to the CRA's My Account online service. If a payment date has passed and you have not received your funds, you should first allow the full 10 business days for processing, especially for cheques. Common reasons for missing payments include an unprocessed tax return, outdated banking information, or an outstanding balance with the CRA where your benefit was applied to a debt. The CRA cannot issue a payment until your tax return for the relevant base year has been fully assessed and processed. If you are expecting a payment and it does not arrive, your first step should always be to verify your information and payment status through CRA My Account. When you check your bank statement, look for a deposit description such as 'GST/HST tax credit' or 'Canada FPT' which stands for Federal-Provincial-Territorial, indicating the source of the payment.
Reporting Life Events and Avoiding Mistakes
Your benefit amount is not static and can change if your personal or financial situation changes. The CRA may recalculate your payments if you get married or enter a common-law relationship, if you separate or divorce, if a child is born or adopted into your family, or if your child no longer meets the eligibility criteria. It is crucial to inform the CRA of these changes as soon as possible to ensure your payments are accurate. Failing to report a change, such as a move out of the country, could result in you receiving payments for which you are no longer eligible, and you may be required to repay them. The CRA typically adjusts payments automatically once it is notified of a relevant change in circumstances. To avoid common errors that delay or reduce your benefit, ensure you file your tax return on time every year, even if your income is zero. Keep your address and direct deposit information current with the CRA, and report any major life events promptly. Your payment amount can be altered depending on changes in family or marital status, and in these situations, contacting the CRA as soon as possible is essential to ensure your payments are adjusted accordingly.
- Marriage or becoming common-law partners.
- Separation or divorce.
- The birth or adoption of a child.
- A child no longer meeting eligibility criteria (e.g., turns 19).
- A change in custody arrangements for a child.
- A change in residency status, such as moving out of Canada.
- A significant change in adjusted family net income.
- The death of a spouse or dependent.
In all cases, you, your spouse, or your estate should inform the Canada Revenue Agency immediately of any changes. This helps to prevent overpayments or underpayments. The benefit payments are tax free and do not need to be reported as income on your tax return. The Canada Revenue Agency uses information from your filed tax returns to determine your eligibility and automatically sends the payments. This system requires that your current and correct information is on file with the agency.
Comparing Previous GST/HST Credit Amounts
The transition from the GST/HST credit to the Canada Groceries and Essentials Benefit involved a substantial increase in payment amounts. To understand the scale of the 25 percent increase, it is helpful to compare the maximum annual amounts from the final year of the old program to the first year of the new one. The amounts are also indexed to inflation each July, which provides an additional annual adjustment. The table below shows the maximum annual benefit amounts for common family scenarios for the 2025 to 2026 benefit year (based on the 2024 tax return) and the 2026 to 2027 benefit year (based on the 2025 tax return). The January and April 2026 payments were based on your 2024 tax return, with GST/HST credit maximums of $533 for single individuals, $698 for couples, and $184 per child, which are the figures used for the 2025 to 2026 year in the comparison.
| Family Situation | 2025 to 2026 Max (GST/HST Credit) | 2026 to 2027 Max (CGEB) |
|---|---|---|
| Single individual | $533 | $679 |
| Amount per child under 19 | $184 | $234 |
The income threshold at which benefits begin to be reduced remained at $46,432 of adjusted family net income for both years. The phase-out rate of 5 percent also remained unchanged. This means that while maximum amounts increased, the income range over which individuals receive a partial benefit expanded accordingly. For example, a single individual's benefit would now be completely phased out at approximately $60,000 of net income, while a family of four would see their benefit phased out at around $73,600. The CRA calculates this reduction automatically based on the income reported, so no action is needed from recipients aside from filing an accurate return.
Frequently asked questions
What are the GST/HST credit payment dates for 2026?
The confirmed GST/HST credit payment dates for 2026 are January 5, April 2, July 3, and October 5. A one time top up payment was also issued on June 5, 2026. These payments are issued quarterly within the first five days of those months. The payments for January and April were the final ones under the GST/HST credit name, while the July and October payments were the first issued under the new Canada Groceries and Essentials Benefit. This schedule is based on the benefit year which runs from July to June, with calculations using your most recently filed tax return.
Do I need to apply for the Canada Groceries and Essentials Benefit?
No, you do not need to submit a separate application for the Canada Groceries and Essentials Benefit. The Canada Revenue Agency automatically determines your eligibility based on the information in your most recently filed income tax return. The key requirement is that you file your tax return each year, even if you had no income. Newcomers to Canada who have not yet filed a tax return must complete and submit Form RC151 to apply. For all other eligible individuals, the benefit is calculated and issued automatically without any additional steps.
How much is the Canada Groceries and Essentials Benefit?
For the benefit year from July 2026 to June 2027, the maximum annual Canada Groceries and Essentials Benefit is up to $679 for a single individual and up to $1,358 for a couple with two children. Your actual payment amount is based on your adjusted family net income and the number of children under 19. The benefit begins to decrease once family income exceeds a specific phase out threshold. These amounts represent a 25 percent increase from the previous GST/HST credit rates, a change that is set to last for five years starting in July 2026.
What was the June 2026 one-time payment?
The June 2026 payment was a one time top up issued on June 5, 2026. It was equal to approximately 50 percent of an individual's or family's total annual GST/HST credit for the benefit period from July 2025 to June 2026. This payment was issued automatically to anyone who was entitled to and received the January 2026 GST/HST credit payment. Eligibility was based on having filed a 2024 tax return. The purpose was to provide additional support before the permanent increase and renaming of the benefit took effect in July 2026.
I haven't received my payment. What should I do?
If you have not received your expected payment, first allow up to 10 business days for processing, especially if you receive your benefit by mail. You should then log in to your CRA My Account to check your payment status and confirm your banking information for direct deposit is current. Common reasons for missing payments include an unprocessed tax return, outdated banking details, or an outstanding balance with the CRA where the payment was applied to a debt. If your account shows the payment was issued but you have not received it after 10 business days, you should contact the Canada Revenue Agency directly for further assistance.
What changed with the renaming to the Canada Groceries and Essentials Benefit?
Starting with the July 3, 2026 payment, the former GST/HST credit was renamed the Canada Groceries and Essentials Benefit. The most significant change was a 25 percent increase in payment amounts, which is legislated to last for five years. The core structure of the program remained unchanged, including the quarterly payment schedule in January, April, July, and October. Eligibility continues to be determined automatically based on filed tax returns, and no separate application is required. The benefit remains a tax free payment designed to help low and modest income individuals and families offset costs.
Sources and further reading
- GST/HST credit payment dates for 2026 lotly.com
- GST Payment Dates 2026: Full Schedule & CGEB | YMA yourmodernaccountant.ca
- Canada Groceries & Essentials Benefit: 2026 Updates ... hrblock.ca
- GST/HST Credit Payment Dates for 2026 koho.ca
- GST Credit Payment Dates 2026: Amounts and Eligibility calgarytaxconsulting.com
This article explains how things work and is not financial, tax or legal advice. Rules, limits and rates change, so check the current figures with the Canada Revenue Agency, your province or your financial institution before you act.