9 Tax Benefits for Low Income Canadians in 2026

What is considered low income in Canada?

The definition of low income can mean something different depending on who you ask and the types of benefits you apply for. 

This is because researchers and policymakers in Canada use different measuring tools to decide who needs assistance. Income cutoffs can differ for each program, benefit, or credit.  

In other words, the amount of money you make influences the types of benefits and credits you’re eligible for. If you fall below certain income levels, you may qualify for some of these credits and benefits.

1. Canada Workers Benefit

The Canada Workers Benefit (CWB) is a refundable tax credit designed to help low-income working individuals and families with their financial needs. Eligible taxpayers can receive up to $1,665 (for single individuals) or $2,869 (per family) depending on income level for 2026. The CWB has provided advance payments equal to 50% of the CWB across 3 payments under the Advanced Canada Workers Benefit (ACWB).

You can apply for the CWB when you complete and file your tax return.

2. The Canada Groceries and Essentials Benefit (Formerly the GST/HST Credit)

The Canada Groceries and Essentials Benefit is a tax-free quarterly payment administered by the Canada Revenue Agency that helps lower- and modest-income Canadians offset a portion of the federal Goods and Services Tax/Harmonized Sales Tax (GST/HST) they pay, while also providing support for the rising cost of groceries and everyday essentials. The benefit replaces and builds on the former GST/HST Credit with enhanced support beginning in 2026.

Under the 2026 updates, eligible recipients receive a one-time top-up payment in spring 2026 equal to 50% of their 2025–26 benefit amount, and then enhanced quarterly payments beginning July 2026 that are about 25% larger than the previous GST/HST Credit for the next five years.

For the 2026–27 benefit year, maximum amounts (including the one-time top-up plus enhanced quarterly payments) are approximately:

• Up to about $950 for a single person (no children)

• Up to about $1,890 for a couple with two children
  (actual amounts depend on your net income and family situation)

Once your income reaches a certain threshold, the benefit begins to phase out. You don’t need to apply separately — your eligibility is automatically determined when you file your tax return. To receive the one-time top-up, you must file your 2024 tax return; to receive the enhanced quarterly amounts starting July 2026, you must file your 2025 tax return.

3. Canada Child Benefit

The Canada Child Benefit (CCB) is a tax-free monthly payment made to eligible individuals and families with children under the age of 18. Eligible recipients may get up to $8,157 per child for 2026/2027. The amount you’re eligible to receive depends on your family’s income and size. To continue with the monthly payments, you must file your tax return on time each year. You need to be a Canadian resident to qualify and must complete Form RC66—Canada Child Benefits Application to apply. 

If you have a child with a qualifying disability who is approved for the disability tax credit certificate, they will receive $3,411.

4. Canadian Dental Care Plan

The Canadian Dental Care Plan (CDCP) isn’t a tax credit, but your tax return is what keeps you eligible for it. This federal program helps cover the cost of dental care for Canadians who don’t have dental insurance.

To qualify, you must:

• Be a Canadian resident for tax purposes
• Have an adjusted family net income below $90,000
• Not have access to dental insurance through an employer, a pension plan, or a plan you or a family member bought privately
• Have filed your tax return for the previous year

If you have a spouse or common-law partner, you both need to meet the criteria. For children under 18, eligibility is based on the parents’ or guardians’ income. You must meet the requirements every year to stay covered.

How much the plan covers depends on your adjusted family net income:

You may also pay extra if a provider charges more than the plan reimburses or if you choose care the plan doesn’t cover, so ask about costs before your appointment.

The takeaway: filing your return every year, even if you have little or no income, is how the CRA gets the income information that determines whether you qualify and what you’ll pay. To apply or check the current details, visit canada.ca/dental.

5. Refundable provincial credits

In addition to the available federal tax credits and benefits, many provinces and territories have separate benefits and credits. For example:

Ontario Trillium Benefit

The Ontario Trillium Benefit is one of Ontario’s tax benefits. It provides a tax credit depending on your income and family status. To get an estimate of your entitlement, use the child and family benefits calculator.

Quebec credits

If you live in Quebec, here are 2 tax credits to consider:

• Quebec Family Allowance. Similar to the CCB, the Quebec Family Allowance is a tax-free monthly payment provided to families living in Quebec with children under 18 years old. The credit amount for 2026 is between $1,221 and $3,068 for each child. You must file your tax return and complete the provincial forms to apply for this credit.

• Solidarity Tax Credit. The Solidarity Tax Credit is a refundable tax credit for low- and moderate-income individuals in Quebec. The amount of the credit depends on income and marital status.

6. Basic Personal Amount 

Both federal and provincial governments offer a Basic Personal Amount (BPA) for all taxpayers to claim on their tax returns. This non-refundable tax credit lets you reduce the taxes you owe federally and provincially. For the 2026 tax year, the federal amount is $16,452, while the BPA for Quebec is $18,952.

The provincial amount of this tax credit varies by province. 

7. Tuition tax credits 

If you’re a student, you can apply for tuition tax credits and the Canada Training Credit when you file your tax return. The non-refundable tuition tax credit is a percentage of your total costs, including tuition and eligible fees. That percentage is equal to the tax rate for the lowest federal tax bracket, which in 2026 is 14%. 

If you attended a recognized educational institution, you can claim these amounts on your tax return. You should have received a Form T2202 from the school you’re attending. This form contains everything you need to include to claim tuition credits on your tax return. 

Tuition tax credits can be carried forward to a future taxation year or up to $5,000 can be transferred to a spouse/common-law partner or eligible family members. Tuition amounts can also be transferred to a parent.

8. The Canada Training Credit

The Canada Training Credit (CTC) is a refundable tax credit that accumulates as students complete their post-secondary education. 

If you’re a student between 25 to 65 and have eligible tuition expenses, you may be able to claim the CTC on your tax return, as long as your CTC limit on your Notice of Assessment (NOA) is higher than zero.

9. Tax credits for senior citizens

There are several tax credits available for low-income seniors:

• The Home Accessibility Tax Credit (HATC). This is a non-refundable tax credit for seniors. This credit helps cover the costs of renovations or home modifications to improve mobility and independence. Use TurboTax to automatically claim the HATC on line 31285 of your tax return. You must be 65 or older or be entitled to the Disability Tax Credit.

• The Age Amount Tax Credit. If you’re 65 years old or older and have a net income of less than $107,819 for 2026, you can claim the age amount tax credit. For those with a net income of less than $46,432, you can claim up to $9,208. This amount is automatically calculated according to your date of birth when you use TurboTax.

• Quebec Independent Living Tax Credit. This is a refundable credit for seniors 70 and older living in Quebec who have incurred expenses to continue living independently. If you spent at least $250 on personal safety monitoring, accessibility in your home, or even spent time in a rehabilitation centre, you may be able to deduct these expenses to receive a 20% credit on the portion that exceeds $250.

• Split pension amount. Qualifying seniors can split their pension amounts to save income tax. Seniors can transfer up to half their eligible pension income to their spouse or common-law partner. This will reduce their overall taxable income and the amount of taxes they have to pay. With TurboTax, it’s easy to calculate the amount to split for the most tax benefit.

Benefits wayfinder: The easy way to find government benefits

There’s a lot to keep track of when it comes to doing your taxes but you might be leaving money on the table if you don’t file your taxes annually and ensure you’re getting all the benefits you’re eligible for.

To make it easier, national charity Prosper Canada created Benefits Wayfinder, a resource to help you understand and maximize the government benefits you’re entitled to. The link to the tool is integrated into TurboTax for those who are eligible for certain benefits, so you can find out about applicable benefits while you’re doing your taxes and make sure you’re not missing out on the funds that you qualify for.

The last word 

Whether you’re a student or between jobs, making ends meet can be a real challenge. It doesn’t help that the cost of living has skyrocketed, thanks to inflation.

Filing your taxes can help you access essential benefits, credits, and deductions, giving you more financial flexibility.