The next quarterly payment for the Canada Groceries and Essentials Benefit, formerly the GST/HST credit, is scheduled for January 5, 2027. This payment is part of a quarterly schedule that helps low and modest-income Canadians offset the taxes paid on everyday goods and services. The benefit is administered by the Canada Revenue Agency, which calculates amounts and issues payments automatically based on filed tax returns. Understanding the payment dates and eligibility rules ensures you receive this important financial support on time.
Confirmed Payment Schedule for 2026 and 2027
The Canada Revenue Agency issues the Canada Groceries and Essentials Benefit, formerly the GST/HST credit, on four specific dates each year. The payments are made in January, April, July, and October, typically within the first five days of the month. For the 2026 calendar year, the confirmed payment dates are January 5, April 2, July 3, and October 5. The payment schedule for the 2026 to 2027 benefit year, which runs from July to June, includes July 3, 2026, October 5, 2026, January 5, 2027, and April 5, 2027. If a scheduled date falls on a weekend or a public holiday, the payment is issued on the last business day before that date. The most recent payment for 2026 was issued on October 5, making the next payment due on January 5, 2027.
It is important to understand which tax return your payments are based on, as the CRA recalculates the benefit each July using the most recently filed return. The January and April 2026 payments were based on your 2024 tax return and issued under the former GST/HST credit name. The July 3 and October 5, 2026 payments are based on your 2025 tax return and are issued as the new Canada Groceries and Essentials Benefit. The CRA will automatically determine your eligibility and payment amount when it processes your tax return. You do not need to apply separately for this benefit as long as you file your income tax return each year.
The 2026 One-Time Top-Up and Transition to the CGEB
In 2026, the federal government transitioned the GST/HST credit to the new Canada Groceries and Essentials Benefit. A key part of this transition was a one-time special top-up payment issued starting June 5, 2026. This payment was generally equal to 50 percent of your total annual GST/HST credit for the benefit period from July 2025 to June 2026. For most recipients, this amount was roughly twice the value of their regular January 2026 quarterly payment, assuming their family situation had not changed. To be eligible for this top-up, you needed to have filed your 2024 tax return and been entitled to receive the January 2026 GST/HST credit payment.
The permanent change took effect with the July 3, 2026 payment. Starting on that date, the program was officially renamed the Canada Groceries and Essentials Benefit. The new benefit features quarterly payments that are approximately 25 percent higher than the previous GST/HST credit amounts, and this increase is legislated to last for five years. The structure of the benefit remains the same, with quarterly, tax-free payments issued automatically based on your filed tax return. The CGEB is designed to provide enhanced support to help Canadians with the cost of groceries and other essential items, though recipients can use the funds for any purpose.
Payment Amounts and How They Are Calculated
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. The CRA sets maximum base amounts, which are then reduced as income rises above specific thresholds. For the benefit year running from July 2026 to June 2027, which is based on your 2025 tax return, the enhanced maximum annual amounts are higher due to the 25 percent increase. The previous GST/HST credit maximums for the period based on your 2024 return were $533 for a single individual, $698 for a married or common-law couple, and $184 for each child under 19.
The CRA uses a formula to gradually reduce, or phase out, the benefit as family income increases. There is no single income cap that applies to everyone, as the phase-out threshold varies based on your marital status and number of children. The benefit is completely phased out once income reaches a certain level. Your actual payment is calculated automatically by the CRA after it assesses your tax return. If your calculated annual benefit is less than $50, the CRA does not issue quarterly payments, instead sending the full amount as a single lump sum in July.
Eligibility Requirements for the Benefit
To be eligible for the Canada Groceries and Essentials Benefit, you must meet several key criteria set by the Canada Revenue Agency. 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 be at least 19 years old, unless you meet an exception such as having or having had a spouse or common-law partner, or being a parent who lives with your child. There is no minimum income requirement to qualify, meaning individuals with zero income can receive the benefit if they file a tax return. The most critical step is filing your income tax return for the previous year, as this is how the CRA automatically determines your eligibility and calculates your payment.
Newcomers to Canada who have not yet filed a Canadian tax return must apply for the benefit using a paper form. Depending on your situation, you would need to complete either Form RC151, Canada Groceries and Essentials Benefit Application, or Form RC66, Canada Child Benefits Application, which also registers you for related provincial programs. For all other Canadians, no application is necessary beyond filing your annual tax return. It is crucial to file your return every year, even if you had no income, to maintain your eligibility for this and other benefits. The CRA expects over 12 million Canadians to receive the Canada Groceries and Essentials Benefit.
Steps to Ensure You Receive Your Payment
Receiving your Canada Groceries and Essentials Benefit payment is typically automatic, but there are important steps you can take to avoid delays. The foundational step is to file your income tax return on time each year, as the CRA cannot calculate or issue a payment until your return has been processed. Ensure all your personal information, such as your address and marital status, is current with the CRA. You should also set up direct deposit through your CRA My Account or your financial institution, as electronic payments arrive faster and more reliably than mailed cheques. If you move or change your banking details, update this information with the CRA immediately to prevent payment issues.
If a payment date has passed and you have not received your funds, wait up to 10 business days before contacting the CRA, as processing times can vary. You can check the status of your payment and confirm your eligibility by logging into your CRA My Account. Under the Benefits and credits section, you will find details for the Canada Groceries and Essentials Benefit. 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. If you confirm your return has been assessed and your information is correct but the payment is still missing, you should contact the CRA directly for assistance.
Common Changes That Affect Your Benefit
Your Canada Groceries and Essentials Benefit payment is not a fixed amount, it is recalculated annually and can change if your life circumstances change. The CRA uses the information from your most recent tax return, so any change in your family situation or income will be reflected in the next benefit year's calculation. It is your responsibility to inform the CRA of these changes as soon as they occur to ensure your payments are accurate and to avoid potential overpayments that you may have to repay. Significant life events can alter your adjusted family net income or your eligibility status, which directly impacts the benefit amount you are entitled to receive.
The following changes require you to notify the Canada Revenue Agency promptly to have your benefit reassessed. A change in your marital status, such as getting married, entering a common-law relationship, separating, or becoming widowed. The birth or adoption of a child, which adds a new dependent to your family. A change in the number of children living with you, such as a child turning 19 or moving out. A significant change in your family's net income from one year to the next. A change in your residency status, such as moving out of Canada, which ends your eligibility. In all cases, you, your spouse, or your estate should contact the CRA to update your file. The agency will then send you a notice outlining your revised annual credit amount.
Provincial Sales Tax Context and Related Credits
The federal Canada Groceries and Essentials Benefit is designed to help offset the cost of the Goods and Services Tax and the Harmonized Sales Tax paid by Canadians. The GST is a federal five percent tax applied to most goods and services across the country. The HST is a combined federal and provincial sales tax used in five provinces: Newfoundland and Labrador, New Brunswick, Nova Scotia, Ontario, and Prince Edward Island. The HST rate varies by province, as it includes the federal portion plus the provincial portion. Sales tax is a consumption tax paid at the point of sale, and over a year, these amounts can be significant for households, especially those with lower incomes.
While the federal CGEB amount is the same across Canada, some provinces and territories administer their own parallel sales tax credit programs. These provincial credits are often delivered alongside the federal benefit through the CRA when you file your tax return. For example, Ontario has the Ontario Sales Tax Credit, and British Columbia has the BC Sales Tax Credit. Eligibility for these provincial programs is typically determined automatically when you file your federal return and meet provincial residency rules. The table below outlines the provinces using the Harmonized Sales Tax and their combined rates.
| Province | Harmonized Sales Tax (HST) Rate |
|---|---|
| Newfoundland and Labrador | 15% |
| Prince Edward Island | 15% |
| Nova Scotia | 15% |
| New Brunswick | 15% |
Frequently asked questions
When is the next GST/HST credit payment in 2026?
The next and final quarterly payment for 2026 was issued on October 5, 2026. This payment is part of the Canada Groceries and Essentials Benefit schedule. The following payment after that is scheduled for January 5, 2027. Payments are typically issued within the first five days of January, April, July, and October each year.
What was the one-time payment in June 2026?
A one time special payment was delivered starting June 5, 2026. This payment was a top up equal to 50 percent of your total annual GST/HST credit for the period from July 2025 to June 2026. To receive it, you needed to have been entitled to the January 2026 GST/HST credit payment. This required filing your 2024 tax return.
How much is the Canada Groceries and Essentials Benefit?
The payment amount varies based on your adjusted family net income, marital status, and number of children. Starting in July 2026, payments increased by approximately 25 percent for five years. Maximum annual amounts for the benefit year from July 2026 to June 2027 are higher than the previous GST/HST credit. Your specific amount is calculated automatically by the CRA after you file your tax return.
Do I need to apply for the Canada Groceries and Essentials Benefit?
Most Canadians do not need to apply. The Canada Revenue Agency automatically determines your eligibility and calculates your payment when you file your annual income tax return. Newcomers to Canada who have not yet filed a Canadian tax return must apply using Form RC151. For everyone else, filing your return on time each year is the only requirement to be considered.
What should I do if I haven't received my payment?
If a payment date has passed, allow up to 10 business days for processing, especially if you receive a cheque by mail. First, log into your CRA My Account to check your payment status and confirm your banking and address information are current. Common reasons for missing payments include an unprocessed tax return, outdated direct deposit details, or the CRA applying your benefit to an outstanding debt. If everything appears correct but the payment is still missing, contact the CRA directly.
Does moving to a different province affect my payment?
Moving to a different province does not affect your federal Canada Groceries and Essentials Benefit amount. This is because it is a federal program. However, some provinces offer separate credits that may have their own rules. You should inform the CRA of your change in residency status.
Sources and further reading
- GST/HST credit payment dates for 2026 lotly.com
- Canada Groceries & Essentials Benefit: 2026 Updates ... hrblock.ca
- GST Payment Dates 2026: Full Schedule & CGEB | YMA yourmodernaccountant.ca
- GST/HST Credit Payment Dates in Canada 2026 turbotax.intuit.ca
- GST/HST Refund Payments Schedule and Information mycanadapayday.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.