Canada Groceries and Essentials Benefit Calculator
The CGEB replaces the GST/HST credit from July 2026 — same rules, 25% higher amounts
Estimate your quarterly Canada Groceries and Essentials Benefit, based on your 2025 tax return
Line 23600 of your 2025 return (combined with your spouse's, if applicable)
How the CGEB works
The Canada Groceries and Essentials Benefit keeps the GST/HST credit's structure: a base amount of $445 for you (plus $445 for a spouse or common-law partner, or for the first child of a single parent), $234 for each other child under 19, and a single supplement of up to $234. The total is reduced by 5 cents per dollar of adjusted family net income over $46,432.
Quarterly amounts are 25% higher than the GST/HST credit would have been, legislated for five years. Eligibility is automatic — just file your 2025 tax return.
2026 payment dates
- January 5 and April 2, 2026 — final GST/HST credit payments (2024 return)
- July 3, 2026 — first CGEB payment (2025 return)
- October 5, 2026 — second CGEB payment
- January and April 2027 — quarterly cadence continues (CRA publishes exact dates)
Frequently asked questions
What is the Canada Groceries and Essentials Benefit (CGEB)?
The CGEB is a tax-free quarterly payment that replaces the GST/HST credit from July 2026. It keeps the same eligibility rules, income test, and payment schedule, but amounts are 25% higher for five years. For July 2026 to June 2027 you can get up to $679 as a single individual, $890 as a couple, and $234 per child under 19.
When is the first CGEB payment?
The first CGEB payment is July 3, 2026, followed by October 5, 2026. Payments continue quarterly (January and April 2027 dates are published by the CRA). Your July 2026 to June 2027 amounts are based on your 2025 tax return.
Do I need to apply for the CGEB?
No. Like the GST/HST credit, you are automatically considered when you file your tax return. If you are entitled, the CRA sends a notice with your annual amount and quarterly schedule. File your 2025 return to receive payments starting July 2026.
At what income do CGEB payments stop?
The benefit is reduced by 5 cents for every dollar of adjusted family net income above $46,432 (2025 base year). The cutoff depends on family size: about $60,012 for a single person with no children, and about $73,592 for a couple with two children.
What was the June 5, 2026 one-time top-up?
Before the CGEB started, the government issued a one-time GST/HST credit top-up starting June 5, 2026, equal to 50% of your annual July 2025 to June 2026 credit. It is separate from, and in addition to, the ongoing CGEB quarterly payments that begin July 3, 2026.