The next GST/HST credit payments, now called the Canada Groceries and Essentials Benefit (CGEB), are scheduled for January 5, 2027 and April 5, 2027. The GST/HST credit became the CGEB in July 2026. Check your CRA account for your own expected amount and date. This personal benefit is separate from a business GST/HST refund. CRA: payment dates; CRA benefit guide.
GST/HST credit (CGEB) payment dates 2026 and 2027
| Date | Payment | Status on October 16, 2026 |
|---|---|---|
| January 5 | GST/HST credit | Past |
| April 2 | GST/HST credit | Past |
| June 5 | One-time GST/HST credit top-up for eligible recipients | Past |
| July 3 | CGEB | Past |
| October 5 | CGEB | Past |
| January 5, 2027 | CGEB | Next |
| April 5, 2027 | CGEB | Next |
CRA lists the four regular dates on its 2026 payment page; the June top-up was a separate one-time payment. CRA’s guide says the July 2026–June 2027 benefit period includes January and April 2027 quarterly payments, generally on the fifth, with a business-day adjustment if that day falls on a weekend or federal statutory holiday. Confirm your next actual date in your account; do not assume an extra payment has been announced. CRA: one-time top-up; CRA: CGEB guide.
If the calculated benefit is less than $50 per quarter, CRA says it pays the entire annual amount in July instead of four quarterly payments. Filing late or a change in circumstances can affect an individual schedule.
2025 payment dates
The federal GST/HST credit dates for 2025 were January 3, April 4, July 4 and October 3, 2025. These dates span two base years: January and April 2025 fall in the 2023 base-year payment period (July 2024–June 2025); July and October 2025 fall in the 2024 base-year period (July 2025–June 2026). They do not reflect the 2026–2027 calendar above. CRA: benefit payment calendar.
Is there an extra GST payment?
A one-time GST/HST credit top-up was issued June 5, 2026: generally 50% of the July 2025–June 2026 annual credit, for anyone who filed a 2024 return and was entitled to the January 2026 credit. Treat any claim of a further one-off deposit as unconfirmed until CRA lists it. CRA: payment dates.
What changed in 2026?
The January and April 2026 payments used the previous GST/HST credit name and 2024 tax-return information. Starting in July 2026, CGEB payments for the July 2026–June 2027 period are based on the 2025 return. The June top-up was generally 50% of the 2025–26 annual GST/HST credit; CRA says people who filed the 2024 return and were entitled to the January 2026 credit qualified for it. Related provincial amounts were not part of that top-up. CRA: top-up.
How much can you receive?
For the 2025 base year, CRA’s guide lists annual maximums of $679 for a single person, $890 for a married or common-law couple, and $234 for each eligible child under 19. These are not a guaranteed deposit: family income, marital status, eligible children and other rules affect the calculation. A single-parent calculation has its own rules; CRA’s chart shows up to $1,124 annually for one eligible child at the listed lower income levels, not simply $679 plus $234. Amounts vary by marital status and number of children; for a single person with no children, CRA’s chart rises from $445 below $11,564 to $679 at $25,000, stays at $679 through $45,000, then decreases from $50,000. Use CRA’s payment chart or your personal notice for your amount. The federal benefit is tax-free. CRA: CGEB guide.
Who qualifies and how do you apply?
To receive a payment, you must be a resident of Canada for income tax purposes at the end of the month before, and at the beginning of the month in which CRA makes the payment. In the month before a quarterly payment, you must generally be at least 19. If you are under 19, you may qualify if during that month you have or had a spouse or common-law partner, or you are or were a parent who lives or lived with your child. If you have a spouse or common-law partner, only one of you receives the payment for the household — generally whoever’s return CRA assesses first; the amount is the same regardless of who gets it. CRA generally determines eligibility from the annual tax return: file every year even if you have no income, and your spouse or common-law partner should file too. Newcomers can apply with Form RC151 for the year they become residents; if eligible for the Canada child benefit, they may use Form RC66 instead. CRA: benefit guide; CRA: newcomers and benefits.
Generally, per CRA’s guide, you are not eligible for a quarterly payment if any of the following apply at the end of the month before and at the beginning of the payment month:
- You are not a resident of Canada for income tax purposes.
- You do not have to pay tax in Canada because you are an officer or servant of another country (such as a diplomat), or a family member or employee of such a person.
- You are confined to a prison or similar institution for a period of at least 90 consecutive days.
- The recipient is deceased.
Are dates different in BC, Alberta or Nova Scotia?
The federal CGEB has one CRA schedule, including for eligible recipients in BC, Alberta and Nova Scotia. BC and Alberta currently have no related provincial credit riding along with the CGEB. Nova Scotia’s affordable living tax credit — up to $255 for an individual or couple, plus $60 for each child under 19 — is paid together with it. Ontario’s sales tax credit is part of the Ontario Trillium Benefit, usually paid monthly on the 10th (in one June payment if you chose to defer it and the annual entitlement is over $500, or in a single July payment if it is $500 or less) — a different schedule from the CGEB dates above. In Quebec, the solidarity tax credit is a separate Revenu Québec program. Check the relevant agency for the provincial benefit rather than assuming that all credits arrive together. CRA: benefit guide.
Why is a payment missing or different?
- Sign in to your CRA individual account and open Benefits and credits → Canada Groceries and Essentials Benefit to see the expected date, amount and statement.
- Check whether the latest required returns have been assessed, your address and banking details are current, and changes in family status or eligible children have been reported.
- Consider the under-$50 quarterly lump-sum rule and any notice of redetermination. A benefit amount may be applied to an eligible debt; check your statement. CRA: offsets.
- If the reason is still unclear, CRA asks you to wait 10 business days after the expected date before calling. CRA: payment status.
Sources checked October 21, 2026: CRA CGEB payment dates, top-up, guide, payment chart and benefit payment calendar linked above.