Canada Groceries and Essentials Benefit (GST Credit): Eligibility, Amounts & How It Works
- Who is eligible for the CGEB?
- How much can you get?
- The 25% enhancement
- Which tax return drives which payment?
- Children and shared custody
- Newcomers to Canada
- Direct deposit and small payments
- Common mistakes that reduce or delay the benefit
- If your amount looks wrong
- Frequently asked questions
- Official sources
Who is eligible for the CGEB?
- Residency: you must be a resident of Canada for tax purposes both in the month before the payment and at the time it is issued. The CRA looks at residential ties such as a home, a spouse or partner, or dependants in Canada.
- Age: 19 or older. If you are under 19 you can still qualify if you have or had a spouse or common-law partner, or you are or were a parent living with your child.
- Tax return: file your return every year, even with no income. The CRA uses it to calculate the benefit, and this is how you are automatically considered.
- Turning 19: you can receive your first payment on the next payment date after your birthday, provided you have filed.
How much can you get?
| Family situation | Maximum annual (July 2026 – June 2027) |
|---|---|
| Single person | $679 |
| Married or common-law couple | $890 |
| Each child under 19 | $234 |
These are maximums for people at lower incomes. As adjusted family net income rises, the amount is gradually reduced. The exact reduction thresholds are published on the CRA payments chart, and the CRA also offers a benefit calculator. The amount depends on three things: your adjusted family net income, your marital status and the number of children under 19.
What is "adjusted family net income" (AFNI)?
It is your net income (line 23600 of your return) plus your spouse or partner's net income, with some adjustments, such as removing certain benefit repayments or adding amounts like registered disability savings plan income. In practice, the first place to check is the net income on your Notice of Assessment.
The 25% enhancement
The CRA states that the CGEB carries a 25% increase to the benefit amount that started in July 2026 and stays in place for five years, 2026 to 2031. The program's eligibility rules, calculation and structure did not change when the name changed.
Which tax return drives which payment?
| Payment months | Based on |
|---|---|
| January and April 2026 | 2024 tax return |
| July and October 2026 | 2025 tax return |
| January and April 2027 | 2025 tax return (the benefit year runs July to June) |
That is why filing on time matters. A late return can delay the first payment of a new benefit year until it is assessed. Payment dates are on the payment dates dashboard.
Children and shared custody
- If you receive the Canada Child Benefit (CCB) for a child, that child is automatically included in your CGEB calculation.
- In shared custody, each parent generally receives half the child amount.
- Children who are in the care of a welfare agency generally do not qualify for the benefit.
Newcomers to Canada
If you arrived in Canada recently, you can only be paid once you are a resident for tax purposes and have filed a return. Newcomers generally have to file a first return and may need to complete an application or provide the CRA with details about their situation. Check the current CRA "How to get the benefit" page for the exact steps for your case.
Direct deposit and small payments
- Set up direct deposit in CRA My Account to avoid delays.
- If your entitlement is under $50 per quarter, you get the whole annual amount as a single payment in July.
Common mistakes that reduce or delay the benefit
| Mistake | Fix |
|---|---|
| Not filing because you had no income | File a return anyway. Zero-income filers are often the ones who benefit most. |
| Not reporting a spouse or partner | Update your marital status with the CRA within the month after the change. |
| Wrong or old bank account | Update direct deposit in My Account. |
| Assuming the benefit is taxable | It is tax-free and not reported as income. |
If your amount looks wrong
- Compare the amount with the CRA payments chart using your income, status and number of children.
- Check your Notice of Assessment for errors in income or family information.
- Ask the CRA to review or reassess your return through My Account.
Frequently asked questions
Who qualifies for the Canada Groceries and Essentials Benefit?
Residents of Canada for tax purposes who are at least 19 (or have or had a spouse or child) and have filed their tax return. Income determines the amount.
How much is the CGEB per year?
For July 2026 to June 2027 the maximum is $679 for a single person, $890 for a couple and $234 for each child under 19.
Is the CGEB the same as the GST credit?
Yes. The CGEB replaced the GST/HST credit in July 2026 with the same eligibility, calculation and structure, plus a 25% increase to the benefit.
Do I need to file taxes to get the benefit?
Yes. The CRA calculates it from your tax return, even if you had no income.
Do parents with shared custody both get the child amount?
Generally each parent receives half the child amount in shared custody.
Do newcomers qualify?
They can once they are residents for tax purposes and have filed a return. Some may need to complete an application. See the CRA page on how to get the benefit.