CA Tax Tools

June 12, 2026

CGEB vs GST/HST Credit: What Actually Changed in July 2026

The Canada Groceries and Essentials Benefit replaces the GST/HST credit from July 2026. Same eligibility, 25% higher amounts — here are the numbers.

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Canada Groceries and Essentials Benefit (CGEB) →

Quarterly CGEB from July 2026 — up to $679 single, $890 couples, $234 per child; replaces the GST/HST credit

Starting July 3, 2026, the GST/HST credit is gone — replaced by the Canada Groceries and Essentials Benefit (CGEB). If you received the GST/HST credit, you don’t need to do anything: the CGEB uses the same eligibility rules, the same income test, and the same quarterly schedule. The only practical change is the amount: 25% higher, legislated for five years.

The numbers, side by side

For the July 2026 – June 2027 payment period (based on your 2025 tax return), versus the final GST/HST credit year:

ComponentGST/HST credit (Jul 2025–Jun 2026)CGEB (Jul 2026–Jun 2027)
Eligible individual$349$445
Spouse / common-law partner$349$445
Each child under 19$184$234
First child, single parent$349$445
Single supplement (max)$184$234
Supplement phase-in threshold$11,337$11,564
Phase-out threshold$45,521$46,432

Maximums work out to $679 for a single individual (was $533), $890 for a couple (was $698), plus $234 per child (was $184). The phase-out rate is unchanged at 5 cents per dollar of adjusted family net income above the threshold.

Use the CGEB calculator to see your own quarterly amount.

What did NOT change

  • Eligibility — same as the GST/HST credit: 19 or older (or with a spouse/child), Canadian resident for tax purposes, income under the family cutoff.
  • No application — filing your tax return is the application.
  • Quarterly schedule — July, October, January, April. See CGEB payment dates.
  • Tax-free — payments are not taxable and don’t reduce other benefits.
  • Provincial/territorial programs — related provincial credits continue to be paid alongside it.

Why your July payment looks different from April’s

Two things change at once in July 2026:

  1. The program switches from GST/HST credit to CGEB (+25% on the rates).
  2. The base year rolls from your 2024 return to your 2025 return — so if your income changed in 2025, your payment moves too.

If your 2025 adjusted family net income rose above $46,432, the 5% phase-out may offset some or all of the 25% uplift. The breakdown in the calculator separates the two effects.

Don’t confuse it with the June 5 top-up

The one-time payment many people received starting June 5, 2026 was a GST/HST credit top-up — 50% of your 2025-26 annual credit, paid once. The CGEB is the ongoing quarterly benefit that starts July 3. You get both.

Sources: CRA, CGEB payment amounts; Department of Finance, CGEB backgrounder.

Use our calculators to apply these concepts to your own income. Tax information is for general guidance only — consult a CPA for advice specific to your situation.

Tax rates and thresholds sourced from the Canada Revenue Agency (CRA). Last verified for the 2025 tax year.

Last updated June 15, 2026Tax year 2026

Data sources: CRA (canada.ca)

This tool is general information only, not financial advice.

Reviewed by CA Tax Tools Editorial Desk

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