GST/HST credit

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GST/HST credit


Canada Groceries and Essentials Benefit

The Government of Canada will increase the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) by 25% for five years starting in July 2026.

In addition, a one-time top-up payment equal to 50% of the 2025-26 value will be issued to eligible and entitled recipients of the January 2026 payment of the GST/HST credit no later than June 2026.

Learn more: Legislation Passes to Deliver New Canada Groceries and Essentials Benefit - Canada.ca

The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free quarterly payment for individuals and families with low and modest incomes to help offset the GST or HST they pay. It may also include payments from provincial and territorial programs.

You are automatically considered for the GST/HST credit when you file your taxes.


Sections

Who is eligible
Eligibility criteria, income levels not entitled, shared custody impacts on payments
How much you can get
When and how payments are calculated, where to find payment amounts, estimated payments
How to get the credit
File your tax return, apply if you are a new resident of Canada
Payment dates
Quarterly payment dates, first payment when you turn 19, status of a payment
Reasons for stopped or changed payments
Changes to personal information, what to do if payments stop or change


Related information


Page details

2025-11-28