GST/HST credit

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GST/HST credit


Canada Groceries and Essentials Benefit

The Canada Groceries and Essentials Benefit will replace the GST/HST credit in July 2026. As part of the transition, an additional one-time GST/HST credit top-up payment will be issued starting on June 5, 2026 to recipients who were entitled to the January 2026 payment.

For details:

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, one-time top-up payment, estimate or find payment amounts
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

2026-04-17