How the benefit is calculated
| You | $445 |
| Spouse or common-law partner | $445 |
| Each child under 19 | $234 |
| First child of a single parent | $445 |
| Single supplement (singles and single parents) | up to $234 |
| Supplement phase-in, singles without children | 2% of income over $11,564 |
| Reduction | 5% of family income over $46,432 |
Annual benefit by income, July 2026 – June 2027
| 2025 family net income | Single | Single parent, 1 child | Couple | Couple, 2 children |
|---|---|---|---|---|
| $15,000 | $514 | $1,124 | $890 | $1,358 |
| $20,000 | $614 | $1,124 | $890 | $1,358 |
| $25,000 | $679 | $1,124 | $890 | $1,358 |
| $30,000 | $679 | $1,124 | $890 | $1,358 |
| $40,000 | $679 | $1,124 | $890 | $1,358 |
| $46,432 | $679 | $1,124 | $890 | $1,358 |
| $50,000 | $501 | $946 | $712 | $1,180 |
| $55,000 | $251 | $696 | $462 | $930 |
| $60,000 | $1 | $446 | $212 | $680 |
| $65,000 | $0 | $196 | $0 | $430 |
| $70,000 | $0 | $0 | $0 | $180 |
What changed in 2026
- In July 2026 the benefit replaced the GST/HST credit, with the same rules and 25% higher amounts. The increase is set to last until 2031.
- A one-time top-up was paid on June 5, 2026, generally twice the January 2026 GST/HST credit payment.
- Payments stay quarterly. Your amount for July 2026 to June 2027 is based on your 2025 return.
Who can get it
You must be a resident of Canada for income tax purposes and at least 19, or have a spouse or common-law partner, or be a parent living with your child. File your return every year, even with no income, to keep the payments coming. New to Canada? See the newcomer tax calculator for how to apply in your first year.
Frequently asked questions
Is the Canada Groceries and Essentials Benefit the same as the GST/HST credit?
Yes, it replaced the GST/HST credit in July 2026. Eligibility, the calculation and the payment schedule are the same, but amounts are 25% higher for five years, from 2026 to 2031.
How much is the benefit for July 2026 to June 2027?
Up to $679 for a single person, $890 for a couple and $234 for each child under 19. Single parents get $445 for their first child plus a $234 supplement. Amounts shrink by 5% of adjusted family net income above $46,432.
When is it paid?
Quarterly, on the 5th of July, October, January and April, or the last business day before if the 5th falls on a weekend or holiday. If your quarterly amount would be under $50, the CRA pays the whole year in July.
Do I need to apply?
No, if you file your tax return the CRA checks your eligibility automatically, even if you had no income. Newcomers apply with Form RC151 for the year they became residents, and Form RC66 if they have children.
Which income is used?
Your adjusted family net income for 2025: your line 23600 plus your spouse’s or partner’s, adjusted for any Universal Child Care Benefit or RDSP income. Payments from July 2027 will use your 2026 income.
Does this include provincial payments?
No. Some provinces and territories pay their own credits together with this benefit. Those amounts are not included here. In Ontario, see the Ontario Trillium Benefit calculator.
Sources
Amounts were last verified on October 20, 2026 for payments from July 2026 to June 2027, and are checked by 57 automated tests, including the CRA’s published maximums and worked examples.
- CRA: Canada Groceries and Essentials Benefit
- CRA: How much you can get
- CRA: RC4210 guide
- WealthNorth: CGEB 2026 amounts and formula