How much is the GST/HST credit for July 2026 to June 2027, and what changed with the new name?
For July 2026 to June 2027, the GST/HST credit, renamed the Canada Groceries and Essentials Benefit, pays up to $679 for a single person, $890 for a couple and $234 per child under 19, after a 25% increase. It uses 2025 family net income and drops by 5% of income above $46,432.
How much does each family type get for July 2026 to June 2027?
The building blocks for the July 2026 to June 2027 period are $445 for your client, $445 for a spouse or common law partner, $234 for each child under 19, $445 for the first child in a single parent family, and a $234 extra amount for single individuals canada.ca. Add them up and you get these annual maximums, with the period that ended in June 2026 beside them
canada.ca.
| Family type | Max, July 2026 to June 2027 | Max, July 2025 to June 2026 | 2025 income where it reaches $0 |
|---|---|---|---|
| Single, no children | $679 | $533 | $60,012 |
| Couple, no children | $890 | $698 | $64,232 |
| Single parent or couple, 1 child | $1,124 | $882 | $68,912 |
| Single parent or couple, 2 children | $1,358 | $1,066 | $73,592 |
| Single parent or couple, 3 children | $1,592 | $1,250 | $78,272 |
| Single parent or couple, 4 children | $1,826 | $1,434 | $82,952 |
The CRA publishes the $60,012 and $64,232 cutoffs for the 2025 base year canada.ca. The cutoffs with children follow from the same arithmetic: maximum divided by 5%, plus $46,432. The 2025 to 2026 maximums use the old $349 and $184 blocks
canada.ca. Provincial and territorial amounts, where your client qualifies, are paid with the same quarterly deposit but aren't in this table
canada.ca.
What changed in July 2026 besides the name?
Only the dollar amounts. The CRA says the eligibility, payment calculation and structure stay the same as the GST/HST credit, and that the July 2026 increase of 25% stays in place for five years, from 2026 to 2031 canada.ca. Your client doesn't apply again: the CRA works out entitlement from the filed return
canada.ca.
The legal basis is still s.122.5 of the Income Tax Act. Subsection 122.5(3.005) sets the figures for payments from July 2026 to April 2031: $445, $234 per dependant, a 2% phase in above $11,564 and a 5% reduction above $46,432 laws-lois.justice.gc.ca.
Worked example: a couple with two children at $55,000
Your clients are a married couple with two children under 19, and their adjusted family net income for 2025 is $55,000. Adjusted family net income is both spouses' line 23600, minus UCCB and RDSP income on lines 11700 and 12500, plus any UCCB and RDSP repaid on lines 21300 and 23200 canada.ca.
| Step | Amount |
|---|---|
| Client $445 + spouse $445 + 2 children at $234 | $1,358.00 |
| Income over the threshold: $55,000 minus $46,432 | $8,568.00 |
| Reduction: 5% of $8,568 | $428.40 |
| Annual benefit: $1,358 minus $428.40 | $929.60 |
| Each quarterly payment: $929.60 divided by 4 | $232.40 |
The CRA chart lists $929.60 for this family at $55,000, which confirms the math canada.ca.
A single client with no children works differently at low income. The $234 extra amount phases in at 2% of income above $11,564, so it's fully earned at $23,264. At $20,000 your client gets $445 plus 2% of $8,436, which is $613.72 canada.ca.
When are the 2026 to 2027 payments made?
Payments for the 2025 base year go out in July 2026, October 2026, January 2027 and April 2027 canada.ca. The first two were July 3, 2026 and October 5, 2026; as of October 2026 the CRA hasn't posted the exact January and April 2027 days
canada.ca.
If the quarterly amount is under $50, there are no quarterly payments. Your client gets the full year in one payment in July canada.ca. For a missing deposit, the CRA asks you to wait 10 business days after the payment date before calling.
What was the June 2026 top up worth?
On June 5, 2026 the CRA issued a one time top up to everyone entitled to the GST/HST credit in January 2026. It's generally 50% of the July 2025 to June 2026 credit, or twice the January 2026 payment, based on 2024 adjusted family net income and the family situation in January 2026, and it excludes provincial amounts canada.ca.
| Family type | Maximum top up |
|---|---|
| Single, no children | $267 |
| Couple, no children | $349 |
| 1 child | $441 |
| 2 children | $533 |
| 3 children | $625 |
| 4 or more children | $717 |
A client who never filed a 2024 return missed it. Filing that return now can still bring a retroactive payment if they were entitled canada.ca.
Which edge cases change the amount?
Late returns pause payments. Your client must file every year by April 30, even with no income, and once a late return is assessed the missed amounts come with the next payment canada.ca. See the T1 filing deadline page for the 2026 dates.
Shared custody halves the child amounts for each parent canada.ca. A child in the care of a child welfare agency generally doesn't count. Any child your client gets the Canada child benefit for is included automatically.
Under 19 still qualifies if your client has or had a spouse or common law partner, or is or was a parent living with their child canada.ca. Nobody is an eligible individual while confined to a prison or similar institution for 90 days or more that include the first day of the month, or after death
laws-lois.justice.gc.ca.
A new spouse changes the family income. Tell the CRA about the change in marital status so the payments are recalculated canada.ca; the common law partner page covers who counts as a spouse. The CRA can also apply the benefit to a tax debt or other government debt
canada.ca.
Sources
Is the Canada Groceries and Essentials Benefit taxable?
No. The CRA describes it as tax free quarterly payments, so nothing goes on your client's return for it canada.ca.
Which year of income sets the July 2026 to June 2027 payments?
The 2025 return. Amounts are recalculated every July, so a higher 2025 adjusted family net income can lower payments starting July 2026 canada.ca.
Can a newcomer get it before filing a first return?
Yes. A newcomer applies with Form RC151 for their first year as a resident of Canada, online without children, or by mail with proof of birth if they have children under 19, adding Form RC66 if they qualify for the Canada child benefit canada.ca.
Do both spouses get a payment?
No. When both spouses qualify, s.122.5(5) makes only one of them the eligible individual, so one payment covers the couple laws-lois.justice.gc.ca. The amount is still based on combined family income
canada.ca.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.