The federal GST/HST credit changed significantly in 2026.
The regular GST/HST credit was paid for the final time in April 2026. Eligible recipients then received a separate one-time top-up on June 5, 2026, before the Canada Groceries and Essentials Benefit (CGEB) replaced the GST/HST credit beginning in July.
This means the four quarterly benefit dates in 2026 do not all belong to the GST/HST credit.
| Date | Benefit |
|---|---|
| January 5, 2026 | GST/HST credit |
| April 2, 2026 | Final regular GST/HST credit payment |
| June 5, 2026 | One-time GST/HST credit top-up |
| July 3, 2026 | First Canada Groceries and Essentials Benefit payment |
| October 5, 2026 | Canada Groceries and Essentials Benefit payment |
The CRA lists the current schedule on its Canada Groceries and Essentials Benefit payment dates page.
Did the GST/HST Credit End in 2026?
Yes. The GST/HST credit is no longer available as the current federal benefit under that name.
The Canada Groceries and Essentials Benefit replaced it in July 2026.
The CRA describes the CGEB as the successor to the GST/HST credit. Its general eligibility rules, calculation structure and quarterly payment system continue from the former program, while benefit amounts were increased beginning in July 2026.
The CGEB remains a tax-free benefit for eligible individuals and families with low or modest incomes.
For the complete rules that apply from July 2026 onward, see our Canada Groceries & Essentials Benefit 2026 guide.
Final Regular GST/HST Credit Payments in 2026
The final two regular payments issued under the GST/HST credit name were:
- January 5, 2026
- April 2, 2026
These payments belonged to the benefit period running from July 2025 through June 2026.
The CRA calculated that benefit period using information from recipients’ 2024 tax returns, including adjusted family net income and family circumstances.
2025–2026 GST/HST Credit Calculation Amounts
For the July 2025 to June 2026 benefit period, the CRA’s calculation amounts included:
| Component | Maximum Amount Used in Calculation |
|---|---|
| Eligible individual | $349 |
| Eligible spouse or common-law partner | $349 |
| First eligible child of a single parent | $349 |
| Each additional eligible child under 19 | $184 |
| Additional amount for an eligible single individual | Up to $184 |
The actual benefit received depended on adjusted family net income and family circumstances.
These amounts should not be confused with the higher CGEB amounts that began with the July 2026 benefit period.
What Was the June 5, 2026 GST/HST Credit Top-Up?
The June payment was not another regular quarterly GST/HST credit payment.
It was a one-time top-up issued on June 5, 2026 before the new CGEB began.
In most cases, the payment equaled 50% of the recipient’s annual GST/HST credit entitlement for the July 2025 to June 2026 benefit period.
The calculation was based on:
- the recipient’s family situation in January 2026, and
- adjusted family net income from the 2024 tax return.
The one-time federal top-up did not include amounts from related provincial or territorial programs.
The CRA provides the details on its one-time GST/HST credit top-up page.
Who Qualified for the June 5 Top-Up?
According to the CRA, the one-time payment was issued to people who:
- filed a 2024 tax return, and
- were entitled to the GST/HST credit in January 2026.
Recipients who had received their entire annual GST/HST credit as a single lump-sum payment in July 2025 could also qualify for the June top-up.
In most cases, the June payment was approximately twice the January 2026 quarterly payment. The exact amount could differ if family circumstances had changed.
Maximum June 2026 Top-Up Amounts
| Family Situation | Maximum One-Time Top-Up |
|---|---|
| Single, no children | $267 |
| Married or common-law, no children | $349 |
| Family with 1 child | $441 |
| Family with 2 children | $533 |
| Family with 3 children | $625 |
| Family with 4 or more children | $717 |
These are maximum amounts. Individual payments depended on income and family circumstances.
What if You Did Not File Your 2024 Tax Return?
A person who did not file a 2024 return may still be able to receive the June 2026 top-up retroactively.
The CRA instructs people to file the return even if they had no income to report.
After the return is assessed, the CRA can determine whether the person was entitled to the GST/HST credit and the one-time top-up.
Why the Benefit Changed Again in July 2026
Federal benefit periods for this program run from July through June.
That creates two different calculation periods within calendar year 2026:
| 2026 Payment | Tax Return Used |
|---|---|
| January GST/HST credit | 2024 tax return |
| April GST/HST credit | 2024 tax return |
| June one-time top-up | 2024 adjusted family net income and January 2026 family situation |
| July CGEB | 2025 tax return |
| October CGEB | 2025 tax return |
The CRA recalculates the regular benefit every July using information from the previous year’s tax return.
The Canada Groceries and Essentials Benefit Began July 3
The first regular CGEB payment was issued on July 3, 2026.
The next 2026 payment date is October 5, 2026.
The July 2026 to June 2027 benefit period is calculated using the 2025 tax return.
The federal government increased the value of the former GST/HST credit by 25% beginning in July 2026. The increase is scheduled to remain in place for five years, from 2026 through 2031.
How Much Is the CGEB for July 2026 to June 2027?
For the benefit period based on the 2025 tax return, the CRA states that eligible recipients may receive up to:
- $679 for a single individual
- $890 for a married or common-law couple
- $234 for each eligible child under age 19
The actual amount depends on adjusted family net income and family circumstances.
For detailed income thresholds and calculation rules, see our CGEB 2026 payment and income guide.
You can also review the CRA’s official CGEB payment information.
Do You Need to Apply for the CGEB?
In most cases, existing Canadian residents do not submit a separate CGEB application.
The CRA automatically checks eligibility when a tax return is assessed.
You should file a tax return every year even if you have no income to report because benefit eligibility can depend on tax-return information.
If you have a spouse or common-law partner, both people should file their returns because adjusted family net income is used in the calculation.
New residents of Canada may need to apply during the first year they become Canadian residents for income-tax purposes before they have filed their first Canadian tax return.
The CRA explains the process on its CGEB application and tax-filing page.
Basic CGEB Eligibility
Eligibility is determined by CRA rules that include Canadian tax residency and age or family-status requirements.
Generally, a recipient must be:
- a resident of Canada for income-tax purposes during the required period, and
- at least 19 years old.
A person under age 19 may still qualify if they have or previously had a spouse or common-law partner, or if they are or were a parent who lives or lived with their child.
The CRA automatically considers children already registered for the Canada Child Benefit when calculating the household’s benefit.
What if You Turn 19 During the Year?
If you file the required prior-year tax return and otherwise qualify, the CRA can begin CGEB payments on the quarterly payment date following your 19th birthday.
This is one reason filing a tax return can matter even for a young adult who had little or no taxable income.
What if You File Your 2025 Tax Return Late?
The July 2026 CGEB calculation uses the 2025 tax return.
If the return is filed late, regular payments may be delayed while the CRA waits to assess the return.
Once the return is assessed, the CRA determines eligibility. Any benefit amounts that should have been paid may be issued retroactively.
Why Some People Receive Only One Payment in July
The CGEB is normally paid quarterly.
However, if the calculated benefit is less than $50 per quarter, the CRA generally pays the entire annual entitlement as one payment in July.
Therefore, a person who receives one smaller annual payment in July may not receive separate October, January and April payments for that benefit period.
Where to Check Your Personal Payment Amount
Individual benefit amounts can be checked through a CRA account.
The CRA account can show:
- the next expected payment date
- the expected payment amount
- previous payments
- benefit notices and account details
The benefit now appears under Canada Groceries and Essentials Benefit (formerly the GST/HST credit).
If you need help registering or accessing your account, see our CRA My Account 2026 guide.
GST/HST Credit, CGEB and Canada Child Benefit Are Different Benefits
The Canada Child Benefit is separate from both the former GST/HST credit and the CGEB.
The CCB is generally paid monthly for eligible children and uses its own calculation rules.
For current payment dates and CCB income rules, see our Canada Child Benefit 2026 guide.
2026 GST/HST Credit Transition at a Glance
| Stage | What Happened |
|---|---|
| January 5 | Regular GST/HST credit payment |
| April 2 | Final regular GST/HST credit payment |
| June 5 | One-time GST/HST credit top-up |
| July 3 | GST/HST credit replaced by CGEB; first regular CGEB payment |
| October 5 | Second regular CGEB payment of 2026 |
Frequently Asked Questions
Does the GST/HST credit still exist in Canada?
The GST/HST credit was replaced by the Canada Groceries and Essentials Benefit in July 2026. The former GST/HST credit is no longer the name used for current regular payments.
What was the final regular GST/HST credit payment date?
The final regular GST/HST credit payment was issued on April 2, 2026.
What was the June 5, 2026 payment?
It was a one-time GST/HST credit top-up. In most cases, it equaled 50% of the recipient’s annual GST/HST credit entitlement for the July 2025 to June 2026 benefit period.
Who received the June top-up?
Generally, recipients had to file a 2024 tax return and be entitled to the GST/HST credit in January 2026.
When did the CGEB begin?
The first regular Canada Groceries and Essentials Benefit payment was issued on July 3, 2026.
What tax year determines the July 2026 CGEB amount?
The July 2026 to June 2027 benefit period is based on information from the recipient’s 2025 tax return.
Is the CGEB taxable?
No. The CGEB is a tax-free federal benefit.
Do I need to apply every year?
Most existing Canadian residents do not need to submit a separate annual application. Filing a tax return allows the CRA to determine eligibility. Special application rules can apply to new Canadian residents.
Disclaimer: This article provides general information about federal benefit payments. Eligibility and payment amounts depend on tax filings, adjusted family net income, marital status, children and other personal circumstances. Check your CRA account and current Government of Canada information for your individual entitlement.
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