What the GST/HST credit is, and its new name
The Canada Revenue Agency (CRA) describes the former GST/HST credit as a tax-free quarterly payment for individuals and families with low and modest incomes, to help offset the GST or HST they pay. In July 2026 it was renamed the Canada Groceries and Essentials Benefit. The CRA says eligibility, the way payments are calculated and the structure are the same as before.
The last quarterly payment under the old name was issued on April 2, 2026. A one-time extra payment of the GST/HST credit followed on June 5, 2026, for people who were entitled to the credit in January 2026. From July 2026 the payments carry the new name. The CRA states that the benefit amount was increased by 25% in July 2026 and that the increase lasts five years. Provincial or territorial amounts that used to be paid with the GST/HST credit are now included with the CGEB payments.
Most people search for the old name, and many forms and letters still use it, so you will see both. In your CRA account the benefit appears as Canada Groceries and Essentials Benefit (formerly the GST/HST credit).
Who is eligible, including newcomers
There is no separate newcomer rule. You qualify through the same test as everyone else, and the key point is residency for tax purposes. The CRA considers you a resident if you normally live in Canada and have established significant residential ties, such as a home, a spouse or common-law partner, or dependants in Canada. For most newcomers, residency starts on the first day they live in Canada.
- You must be a resident of Canada for tax purposes in the month before the CRA makes a payment and at the start of the month when the payment is made.
- You must be 19 or older. If you are under 19, you qualify only if you have or had a spouse or common-law partner, or you are or were a parent who lives or lived with your child.
- Your adjusted family net income must be below the threshold for your family type. For the 2025 base year, the CRA lists $60,012 for a single person with no children and $64,232 for a couple with no children.
- With shared custody, each parent may get half the amount for that child.
How to apply in your first year with Form RC151
People who already file Canadian returns are assessed automatically. New residents must apply. The CRA says to apply before you file your first tax return, and the application covers the first year you are a resident of Canada for income tax purposes. Only one application is needed per household. You can apply as soon as you arrive if you meet the criteria.
- Get a social insurance number (SIN) from Service Canada. If you cannot get one, the CRA can give you a temporary tax number for benefits.
- No children under 19: fill out Form RC151 online through the CRA web form.
- Children under 19: print Form RC151, list every child under 19 in your care, and print Form RC66 too if you are eligible for the Canada child benefit. The CRA uses the RC66 information for the CGEB as well.
- Attach proof of birth for each child. Documents that are not in English or French need an acceptable translation plus a copy of the original.
- Mail the paper forms to your tax centre.
- Report income you earned outside Canada. The CRA's newcomer page asks for a Statement of Income covering up to two years before you became a resident, even if you had no income, converted to Canadian dollars using the Bank of Canada exchange rate.
Why you must file a tax return every year
After your first-year application, the benefit depends on your tax return. The CRA checks your eligibility when it assesses your return, so you need to file every year even if you had no income. File by April 30 to avoid interruptions. The amount is recalculated each July using your adjusted family net income from the previous year: your 2025 return sets your payments from July 2026 to June 2027.
Newcomers do not file until the year after they become a resident. The CRA's example: if you arrived in 2025, your 2025 return is due April 30, 2026. The deadline is June 15 if you or your spouse or common-law partner are self-employed. Quebec residents also file a provincial return with Revenu Québec.
If you file late, payments may stop. Once your return is assessed, missed amounts are paid back in the next scheduled payment. Free volunteer tax clinics help people with modest incomes and simple tax situations.
How much you can get from July 2026 to June 2027
These are the amounts the CRA publishes for the payment period July 2026 to June 2027, based on your 2025 tax return. The CRA lists a maximum of $679 a year for a single person and $890 for a married or common-law couple, plus $234 for each eligible child under 19. For example, a couple with two children under 19 could get up to $1,358. The amount goes down once adjusted family net income passes the phase-out threshold. The CRA's child and family benefits calculator gives an estimate for your situation.
| Item (2025 base year) | Amount |
|---|---|
| Eligible individual | $445 |
| Eligible spouse or common-law partner | $445 |
| Each eligible child under 19 | $234 |
| First eligible child in a single parent family | $445 |
| Additional amount for a single individual | $234 |
| Phase-in threshold for that additional amount (no children) | $11,564 |
| Phase-out threshold | $46,432 |
Payment dates
The CGEB is paid four times a year. In 2026 the dates were January 5, April 2, July 3 and October 5. The January and April payments were GST/HST credit payments and the July and October payments were CGEB payments. Separately, a one-time extra payment was issued on June 5, 2026; it was not a regular quarterly date. When we checked, the CRA had not yet published the 2027 dates, so look at its benefit payment dates page before you plan around them.
If your amount is under $50 per quarter, you do not get quarterly payments: the CRA pays the full amount in one payment in July. If a payment does not arrive, check your CRA account and your personal information, then wait 10 business days after the expected date before calling the CRA.
Common mistakes newcomers make
Most interrupted payments come from a handful of avoidable slips. Check this list after you arrive and again each spring when you file.
We don't provide legal opinions; for advice on your file, contact an RCIC-verified consultant or a lawyer.
- Waiting for the money to arrive by itself in the first year. Newcomers must apply with RC151, plus RC66 if you have children and qualify for the Canada child benefit.
- Not filing a tax return because you had little or no income. No return means no payments.
- Not telling the CRA about a new address or bank account. Payments can stop even if your bank account did not change.
- Not reporting a change in marital status. The CRA says you must report it, and it can stop or change your payments.
- Closing your old bank account too early. Keep it open until your first payment lands in the new one, which can take up to a month.
- Ignoring a CRA letter. Not responding to a review is one of the reasons the CRA lists for stopped payments.
- Answering emails or texts that ask for your details. The CRA says its email notifications will not ask you for personal or financial information. Check your payments by signing in to your CRA account.