CANADA GROCERIES AND ESSENTIALS BENEFIT (CGEB)

The Canada Groceries and Essentials Benefit (CGEB) is a tax-free quarterly payment to individuals and families with low and modest incomes. It replaced and renamed the GST/HST credit in July 2026, keeping the same eligibility rules and structure but with amounts increased by 25 percent for five years (2026 to 2031).

ELIGIBILITY

• Resident in Canada for tax purposes in the month before and at the start of the payment month.

• 19 or older, or has (or had) a spouse or partner, or is a parent living with their child.

• Automatically assessed when the return is filed; there is no separate application, except for newcomers, who apply with Form RC151.

• Both spouses must file returns. Only one spouse receives the payment for the family.

AMOUNTS FOR JULY 2026 TO JUNE 2027

• Up to $445 per adult (individual and spouse).

• Up to $234 per child under 19.

• Single individuals can receive an additional supplement of up to $234, which phases in at 2 percent of net income above $11,564.

• Reduced by 5 percent of adjusted family net income above $46,432.

• Based on the 2025 return; the 2026 return will determine payments from July 2027.

ONE-TIME TOP-UP (JUNE 2026)

A one-time top-up equal to 50 percent of the 2025-26 GST/HST credit entitlement was paid on June 5, 2026, to those entitled to the credit in January 2026. Including the top-up, the maximum support for 2026 was about $950 for a single person and $1,890 for a family of four.

PAYMENT SCHEDULE

Quarterly, usually in early July, October, January and April. If the annual entitlement is small, it is paid in one lump sum in July.