Canada GST/HST credit replacement: July 2026 to June 2027
The GST/HST credit became the Canada Groceries and Essentials Benefit in July 2026, with published annual maximums for the July 2026 to June 2027 period.
- Single individual
- Up to $679 for July 2026 to June 2027.CRA, benefit amounts
- Married or common-law
- Up to $890 for July 2026 to June 2027.CRA, benefit amounts
- Eligible child
- $234 for each eligible child under age 19.CRA, benefit amounts
A new name from July 2026
CRA states that the GST/HST credit was renamed the Canada Groceries and Essentials Benefit as of July 2026. CRA, GST/HST credit renamed (opens in a new tab).
For July 2026 to June 2027, CRA publishes annual amounts of up to $679 for a single individual, $890 for someone married or with a common-law partner, and $234 for each eligible child under age 19. CRA, benefit amounts (opens in a new tab).
Income basis and payment changes
The July 2026 to June 2027 benefit uses information from the 2025 tax return. Payments depend on adjusted family net income, marital status and eligible children. CRA recalculates the amount every July; the payment period ends the following June. CRA, benefit calculation (opens in a new tab).
The payments are not taxable. A payment may include related provincial or territorial benefit amounts. Changes in family circumstances or a reassessment can change the payment amount. CRA, payment calculation changes (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. It does not determine eligibility or an individual entitlement. The wording is an original explanation of the cited public material; the government does not endorse this website.