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Canada Groceries and Essentials Benefit: The New Benefit Replacing the GST/HST Credit

The Canada Groceries and Essentials Benefit, also known as the CGEB, is a new Government of Canada benefit that will replace the GST/HST credit starting in July 2026.

This benefit is designed to help individuals and families with low or modest income manage the cost of everyday essentials, such as groceries and basic household needs. According to the CRA, the CGEB will keep the same eligibility rules, payment calculation, and structure as the GST/HST credit, but quarterly payment amounts will increase by 25% for five years, from 2026 to 2031. You can read the official CRA page here: Canada Groceries and Essentials Benefit – CRA.

If you already receive the GST/HST credit, it is important to understand how this change works, when the payments will begin, and what you need to do to avoid missing out.

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What is the Canada Groceries and Essentials Benefit?

The Canada Groceries and Essentials Benefit is the new name for the benefit that will replace the GST/HST credit.

In simple terms, this is not a completely separate benefit that most people need to apply for from scratch. In most cases, the CRA will automatically determine if you qualify when you file your tax return.

You can also read our related article here: GST/HST Credit Overview.

When does the new benefit start?

The CGEB starts in July 2026. Starting then, payments that used to be called the GST/HST credit will be issued under the new name Canada Groceries and Essentials Benefit.

The CRA says payments will continue to be made quarterly, using the same payment schedule as the GST/HST credit. For 2026, the January and April payments are still GST/HST credit payments, while the July and October payments are renamed as CGEB payments. You can check the official payment dates here: GST/HST credit payment dates – CRA.

One-time GST/HST credit top-up payment in June 2026

As part of the transition to the Canada Groceries and Essentials Benefit, the CRA announced a one-time GST/HST credit top-up payment starting on June 5, 2026.

This top-up payment is for individuals who were entitled to receive the GST/HST credit in January 2026. The CRA states that the one-time payment is equal to 50% of the total annual GST/HST credit amount for the July 2025 to June 2026 period, not including related provincial or territorial program amounts. You can read more here: One-time GST/HST credit top-up payment – CRA.

Who qualifies for the Canada Groceries and Essentials Benefit?

The eligibility rules will be the same as the GST/HST credit. In most cases, you do not need to apply separately. The CRA will automatically review your eligibility when you file your tax return.

Generally, this benefit is meant for individuals and families with low or modest income. To receive it, you usually need to:

  • Be a resident of Canada for tax purposes.
  • File your income tax return.
  • Meet the age or family situation requirements.
  • Have income within the CRA’s eligibility range.
  • Keep your personal information up to date with the CRA.

If you are a new resident of Canada, the CRA says you may need to apply using Form RC151. You can also review the CRA’s general benefits page here: Tax credits and benefits for individuals – CRA.

Do I need to apply for the CGEB?

In most cases, no, you do not need to apply separately.

The CRA will determine if you qualify when you file your tax return. This is similar to how the GST/HST credit worked.

However, you must make sure you file your tax return every year. If you do not file your return, the CRA may not have the information needed to calculate your benefits. The CRA states that individuals need to file their taxes every year to receive or continue receiving benefit and credit payments.

If you do not have access to your CRA account, you may find this guide helpful: How to Reset Your CRA Password.

How much can you receive?

For the benefit period from July 2026 to June 2027, the CRA says the maximum amounts may be up to:

  • $679 for a single individual.
  • $890 for someone who is married or has a common-law partner.
  • $234 for each eligible child under 19.

Your actual amount depends on your adjusted family net income, marital status, and number of eligible children.

If you have children, you may also want to read our article about the Canada Child Benefit: Canada Child Benefit, or CCB.

If you need help applying for the CCB, you can also review this guide: How to Apply for the Canada Child Benefit Online and by Mail.

What tax year is used to calculate the benefit?

The CGEB payments for the period from July 2026 to June 2027 will be based on the information from your 2025 tax return.

That is why it is important to file your tax return on time, even if you had no income or low income.

The CRA generally looks at factors such as:

  • Your adjusted family net income.
  • Your marital status.
  • Whether you have a spouse or common-law partner.
  • Whether you have eligible children.
  • Your province of residence.
  • Whether you have amounts owing to the CRA.

How are the payments received?

If you are registered for direct deposit, your payments will be deposited directly into your bank account.

If you are not registered for direct deposit, the CRA may send you a cheque by mail. Direct deposit is usually faster and more reliable.

You can review our guide here: How to Set Up Direct Deposit with CRA.

Why might you not receive the payment?

Even though the CGEB is replacing the GST/HST credit, not everyone will receive payments.

You may not receive the benefit if:

  • You did not file your tax return.
  • You do not qualify based on your income or family situation.
  • Your spouse or common-law partner receives the benefit for the family.
  • The CRA applied the payment to a balance owing.
  • Your personal information is outdated.
  • Your adjusted family net income is above the limit.

If your payment is missing or lower than expected, start by checking your CRA My Account before calling CRA.

How to check the benefit in CRA My Account

To check whether you have payments related to the GST/HST credit or the Canada Groceries and Essentials Benefit:

  1. Sign in to CRA My Account.
  2. Select Benefits and credits.
  3. Look for GST/HST credit or Canada Groceries and Essentials Benefit.
  4. Click Payments.
  5. Review each payment date, amount, and status.
  6. If a payment shows as $0.00, open the details to see if CRA explains why.
  7. Also check Statement of account, if available.

If you need to authorize Toro Accounting as your representative so we can help review your CRA account, you can follow this guide: How to Authorize Toro Financial Inc. as Your CRA Representative.

Be careful with false information and scams

The CRA has warned that there is false information online about fake government payments. Always confirm benefit amounts, payment dates, and eligibility directly through official Government of Canada pages or your provincial or territorial government’s official website. You can review CRA-administered benefit payment dates here: Payment dates for CRA benefits and credits.

If you receive text messages, emails, or phone calls promising government payments, do not provide your SIN, banking details, or CRA password unless you are sure the message is legitimate.

Other articles that may help

If you are reviewing your CRA benefits, tax filings, or CRA account, these articles may also be useful:

Conclusion

The Canada Groceries and Essentials Benefit will replace the GST/HST credit starting in July 2026. For most people, there is no separate application required, but you must file your tax return and keep your CRA information up to date.

If you previously received the GST/HST credit, you should check CRA My Account to confirm payment dates, amounts, and any adjustments. If you do not receive the benefit, it may be because of your income, marital status, missing tax return, outdated information, or a CRA balance owing.

Need help reviewing your CRA benefits?

Toro Accounting can help you review your CRA My Account, confirm whether your information is up to date, and help you understand benefits such as the GST/HST credit, Canada Groceries and Essentials Benefit, Canada Child Benefit, and other credits.

Book a free consultation with Toro Accounting
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