If your GST/HST credit seemed to change its name in your CRA account this summer, nothing went wrong. In July 2026 the credit was formally replaced by the Canada Groceries and Essentials Benefit — announced in January 2026 as the government’s answer to grocery prices. The eligibility rules and the calculation are the same as the old credit. What changed is the label and the size: amounts are 25% higher, and the increase is legislated to stay through 2031.
The 2026–27 amounts
Your benefit year runs July 2026 to June 2027 and is calculated from your 2025 tax return.
| Household | Maximum per year | Per quarter |
|---|---|---|
| Single individual | $679 | $169.75 |
| Married or common-law couple | $890 | $222.50 |
| Each child under 19 | $234 | $58.50 |
| Couple with two children | $1,358 | $339.50 |
Under the hood, the benefit is $445 per adult plus a supplement of up to $234 for single people, which phases in as working income rises past about $11,564. Amounts start shrinking once adjusted family net income passes $46,432, reducing by five cents per extra dollar; a single person with no children phases out completely at roughly $60,000. If your quarterly amount works out to less than $50, the CRA pays the whole year at once in July instead.
The one-time top-up you may have noticed
Before the switch, on June 5, 2026, the CRA sent a one-time payment worth 50% of your 2025–26 GST/HST credit entitlement — up to $267 for a single person with no children, $349 for a childless couple, more with kids. It was automatic for anyone entitled to the January 2026 payment who had filed a 2024 return. That payment is done and will not repeat; the ongoing 25% increase is the lasting part.
Who qualifies, and the only “application”
You must be a Canadian resident for tax purposes, and 19 or older — unless you have a spouse or common-law partner, or are a parent living with your child. There is no form and no application: filing your tax return is what triggers the benefit, even if your income was zero. Skip filing and the payments simply never start, which is the single most expensive paperwork mistake in the whole benefit system.
The benefit is tax-free, does not reduce your other benefits, and lands by direct deposit on the payment date — or by cheque, which can take up to ten business days longer.