The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free quarterly payment designed for individuals and families with low and modest incomes. The primary objective of this benefit is to help offset the GST or HST paid on consumer goods and services throughout the year.

In a significant legislative update for 2026, the Government of Canada has rebranded and expanded this program. Now known as the Canada Groceries and Essentials Benefit, the program will see a 25% increase in base credit amounts for a five-year period beginning in July 2026.

Furthermore, eligible recipients who were entitled to the January 2026 GST/HST credit payment will receive a one-time top-up payment. This amount is equal to 50% of the 2025-26 value and is scheduled to be issued no later than June 2026.

Individuals are automatically considered for this credit when they file their annual income tax and benefit return. There is no separate application required for residents of Canada who file on time.

Technical Summary Table

Who is eligible

To be eligible for the Canada Groceries and Essentials Benefit, you must be a resident of Canada for income tax purposes at the beginning of the month in which the CRA makes a payment.

Additionally, at least one of the following criteria must apply:

* You are at least 19 years old.
* You have (or had) a spouse or common-law partner.
* You are (or were) a parent and live (or lived) with your child.

Income Levels and Shared Custody

Entitlement is strictly based on your adjusted family net income. If your income exceeds the 2026 thresholds defined by the CRA, you will not be entitled to the credit. In cases of shared custody, each eligible parent will receive 50% of the credit amount they would have received if the child lived with them full-time.

How much you can get

The amount you receive is calculated based on your 2025 tax return for payments starting in July 2026. The CRA uses a tiered system that accounts for the number of children registered for the Canada Child Benefit (CCB) and your marital status.

Recipients can view their specific payment amounts through the CRA My Account portal. Because the 2026 expansion includes a 25% increase, monthly disbursements will be significantly higher than in previous fiscal cycles.

If you are a new resident of Canada, you must complete Form RC66 or Form RC151 (depending on your family status) to apply for the credit, as the CRA does not have prior tax data to automate your eligibility.

Payment dates

The Canada Groceries and Essentials Benefit is typically issued on the fifth day of July, October, January, and April.

2026 Special Payment Schedule:

* January 5, 2026: Standard Quarterly Payment.
* April 3, 2026: Standard Quarterly Payment.
* June 2026: Deadline for the One-Time Top-Up Payment (50% value).
* July 3, 2026: First payment featuring the 25% permanent increase.
* October 5, 2026: Standard Quarterly Payment.

If you do not receive your payment on the scheduled date, the CRA requests that you wait 10 business days before contacting them for a trace.

Reasons for stopped or changed payments

Your benefit amount may change or stop entirely if there are adjustments to your personal information. It is mandatory to notify the Canada Revenue Agency immediately if:

* Your marital status changes (marriage, separation, or divorce).
* The number of children in your care changes.
* A recipient has passed away.
* Your address or direct deposit information changes.

Failure to update this information may result in an overpayment, which the CRA will recover from future tax refunds or benefit payments. If the CRA conducts a benefit review, you must provide the requested documentation to maintain your eligibility for the Canada Groceries and Essentials Benefit.