GST/HST Credit Calculator July 2026 – June 2027

The GST/HST credit is now the Canada Groceries and Essentials Benefit

From July 2026 the GST/HST credit is called the Canada Groceries and Essentials Benefit (CGEB). According to the CRA, the amounts were raised 25% for five years, from 2026 to 2031. It is still a tax-free quarterly payment based on your previous year's return, and you still get it automatically by filing.

The table compares the July 2025 – June 2026 amounts (based on 2024 income) with July 2026 – June 2027 (based on 2025 income). A single person with $30,000 of net income gets $679 a year now, against $533 before.

When is the next GST/HST credit payment?

The next payment after the October 5, 2026 payment is in January 2027, followed by April 2027. Those two payments complete the July 2026 to June 2027 period. The CRA publishes the exact day on its benefit payment dates page; in 2026 they arrived between the 2nd and the 5th of the month.

If your payment has not arrived, the CRA asks you to wait 10 working days before calling. If your entitlement is less than $50 a quarter, you do not receive quarterly payments: the CRA pays the whole year in one lump sum in July.

• January 5, 2026 – GST/HST credit
• April 2, 2026 – GST/HST credit
• July 3, 2026 – first CGEB payment (new amounts)
• October 5, 2026 – CGEB
• January and April 2027 – remaining CGEB payments for the period

GST/HST credit eligibility

You are eligible if you are a resident of Canada for tax purposes in the month before a payment and at the start of the month it is paid, are at least 19 years old (or younger with a spouse or common-law partner, or as a parent living with your child), and your adjusted family net income is below the cut-off for your family type.

You do not apply. The CRA considers you automatically when you file, so file by April 30 every year, even with no income, to keep the payments going. If you turn 19, file a return for the previous year; your first payment arrives on the first payment date after your birthday. New residents apply once per household with Form RC151, adding Form RC66 and proof of birth if they have children under 19.

A child in the care of a child welfare agency cannot be claimed. Parents in a shared custody arrangement can each get half of the child amount.

How the credit is calculated: three worked examples

The credit is the total of the amounts in the table for your family, minus 5% of adjusted family net income above $46,432. Single people without children also get a supplement that phases in at 2% of income above $11,564 and reaches its $234 maximum at $23,264. Single parents get the adult amount for their first child plus the full supplement.

• Single, no children, $30,000 net income: $445 + $234 supplement = $679 a year, or about $169.75 a quarter. It phases out completely at about $60,012.
• Couple with two children, $52,000 family income: $1,358 before the reduction, less 5% of $5,568 = $1,079.60 a year.
• Single parent with one child, $18,000 net income: $445 + $445 for the first child + $234 supplement = $1,124 a year.
• A couple without children receives nothing above about $64,232 of family income.

What changes your payments

Your amount is recalculated every July from the previous year's returns, and also during the year when your situation changes. The CRA asks you to report changes as soon as possible, with the date each one happened; an existing benefit overpayment or government debt can also stop payments:

• Marriage, a new common-law relationship, separation or the death of a spouse.
• A child turning 19, a new child in your care, or a change in custody.
• A reassessment of your return or your spouse's that changes family net income.
• Leaving Canada: you must be resident in the month before each payment and at the start of the payment month.
• Not filing a return, or not answering a CRA letter asking for information.