How To Apply for the Canada Groceries and Essentials Benefit (Formerly the GST/HST Credit) in Canada

The Latest: The Canadian government announced in January 2026 that the GST/HST Credit would be relaced with the Canada Groceries and Essentials Benefit. A one-time top-up payment is expected in spring 2026 that will be equal to 50% of your 2025–26 GST/HST Credit amount, and enhanced quarterly payments will begin in July 2026 that are about 25% higher than the previous credit for five years.

Everyone’s heard of the GST/HST, right? It stands for the goods and services tax/harmonized sales tax. Well, now it's called the Canada Groceries and Essentials Benefit. To ease this financial stress that many Canadians are experiencing, the Canada Revenue Agency (CRA) offers a benefit—a small financial boost for Canadians that’s issued quarterly to eligible individuals and families.

Sounds good, right? Let’s look at it more closely and find out if you qualify.

What is the GST/HST credit (now the Canada Groceries and Essentials Benefit)?

TheCanada Groceries and Essentials Benefit (formerly the GST/HST Credit) provides relief for low- to modest-income Canadians by mitigating the tax burden associated with paying taxes on consumer goods and services and paying the harmonized sales tax. This credit operates on a quarterly disbursement schedule, ensuring timely assistance for qualifying individuals and families.

Payments received through this CRA program are tax free and automatically assessed when you file your income tax return. This means that you’re evaluated for the program without having to apply separately and, if approved, you do not have to report the income received each quarter on your T1 General income tax form.

What steps do I take for the GST/HST credit (now the Canada Groceries and Essentials Benefit)?

Applying is a breeze—just file your tax return on time.

Filing your income tax and benefits return is important, even if you didn’t earn any money. This process of filing determines your benefits as well as your taxes. And that’s why you don’t have to apply separately for the GST/HST tax credit. Filing your T1 allows the CRA to automatically determine your eligibility and benefits—and get the payment process started for you.

But if you’re new to Canada, there’s a bit more paperwork involved, thankfully it’s nothing too daunting.

New residents need to file special forms

Only new residents of Canada must complete a form to apply for the credit. If you’re a new resident, you’ll find there are two forms to choose from: one for those with children, and one is for those without.

1. Form RC66: If you have children, fill out and sign form RC66—Canada Child Benefits application to apply for all child and family benefits, including the GST/HST credit.
2. Form RC151: If you do not have children, fill out and sign form RC151—GST/HST Credit Application for individuals who become residents of Canada.

Then mail the completed form to your tax centre. 

Am I eligible for the Canada GST/HST Credit (now the Canada Groceries and Essentials Benefit)?

You are eligible for the GST/HST credit if you are considered a Canadian resident for income tax purposes the month before and the month in which the CRA makes a payment.

You must also meet certain criteria, such as age, marital status, or parental responsibilities. The amount you get depends on factors like family composition and income level, and the CRA adjusts it annually.

You also need to meet one of the following criteria:

• Be at least 19 years old
• Have (or had) a spouse or common-law partner
• Be (or have been) a parent and live (or lived) with your child

Parents in a shared-custody situation may be eligible for half of the GST/HST credit for that child. This also applies to any related provincial credit.

If, however, a child welfare agency is legally, physically, or financially responsible for a child, you aren’t eligible for the GST/HST credit for that child.

How much are payments?

The amount you receive is based on several factors:

• Your adjusted net income (if you’re single), or your family’s adjusted net income (if you have a spouse or common-law partner)

• Your family situation

• The number of children under age 19 (generally aligned with Canada Child Benefit eligibility)

For the 2026–27 benefit year, the Canada Groceries and Essentials Benefit includes enhanced quarterly payments (approximately 25% higher than the former GST/HST Credit) and a one-time top-up.

Here are examples of the maximum annual amounts (including the one-time top-up for 2026–27):

Single (no children):

• Up to approximately $950, depending on income

Single with children:

• Base amount for a single individual, plus an additional amount per child under 19

Married or common-law couple (no children):

• Higher base amount than a single individual, depending on family income

Families with children:

• An additional amount is provided for each child under 19

As income increases, the benefit is gradually reduced and phases out once income reaches a certain threshold.

For detailed payment amounts and income thresholds, refer to the CRA’s benefit payment charts. You can also estimate your benefit using the CRA’s Child and Family Benefits Calculator.

Like the former GST/HST Credit, the Canada Groceries and Essentials Benefit is non-taxable, meaning you don’t report it as income on your tax return.

Knowing what to expect can help you plan ahead — whether that means covering everyday expenses, building your savings, preparing for back-to-school costs, or paying down debt. And to make sure you receive every credit and benefit you’re entitled to, consider filing with TurboTax so your return is reviewed carefully and accurately.

When will I get my payment?

Your will receive the benefit four times throughout the year—if you qualify for all of them. Eligible individuals receive payments every 4 months (usually on the 5th of July, October, January, and April). These payments include amounts from provincial and territorial programs as well. Your benefit payment dates for 2026 are:

• January 5, 2026
• April 3, 2026
• July 3, 2026
• October 5, 2026

Remember that the dates above are based on your  income tax return, and the payment distribution date range is the following July through June.