GST credit in Canada: what it is called now, how much it pays and when

Is the GST credit still paid in Canada?

Yes. The goods and services tax/harmonized sales tax credit (GST/HST credit) was not cancelled; it was renamed and made larger. Starting with the July 3, 2026 payment, the Canada Revenue Agency (CRA) pays it as the Canada Groceries and Essentials Benefit, and the old GST/HST credit page on canada.ca is now marked as no longer available (CRA, CGEB overview).

The GST credit is a tax-free quarterly payment for individuals and families with low and modest incomes. It was designed to offset the sales tax people pay on everyday purchases. The CGEB keeps that purpose, the same eligibility rules and the same formula, but with higher dollar amounts.

Many people still search for the GST credit, the GST cheque or the GST/HST credit, and bank statements and CRA account screens can show either name during the changeover. They all refer to the same program. Our page on the Canada Groceries and Essentials Benefit goes through exactly what changed and what stayed the same.

What replaced the GST/HST credit, and when?

The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026. The change came in stages over the first half of 2026, and the last two payments under the old name were the January and April instalments.

The one-time top-up paid on June 5, 2026 was worth 50% of each household's 2025-26 GST/HST credit. It was based on the 2024 tax return and went automatically to people who were entitled to the January 2026 GST/HST credit (CRA news release, April 17, 2026). The CRA's example was a $533 top-up for a family of four with $40,000 of net income and $267 for a single person with $25,000.

How much is the GST credit for July 2026 to June 2027?

For the July 2026 to June 2027 benefit year, the most the credit pays is $679 for a single person, $890 for a married or common-law couple, and $234 for each eligible child under 19 (CRA, how much you can get). These are yearly totals, split into four payments.

The CRA builds each household's amount from pieces: $445 for the applicant, $445 for a spouse or partner, $234 per child, and an extra $234 that single people phase into at 2% of income above $11,564. A single parent gets the $445 spouse-level amount for the first child. The total is then reduced by 5% of adjusted family net income above $46,432.

The zero points are our arithmetic from the CRA's published phase-out rule and they match the CRA's payments chart. For the full breakdown, worked examples and the reasons a payment can come in lower, see GST credit amounts for 2026-27. To estimate your own figure, use the GST credit calculator.

When is the GST credit paid?

The GST credit is paid four times a year, in July, October, January and April. In 2026 the dates were January 5, April 2, July 3 and October 5 (Government of Canada benefits calendar). The October 5 payment is the last one of 2026.

The CRA's payment calendar has not posted 2027 dates yet, but its guide to the benefit sets the rest of this benefit year for January 5 and April 5, 2027, which matches its payments chart for the 2025 base year (July 2026, October 2026, January 2027 and April 2027). The full schedule is on GST payment dates, and the benefit-year view is on CGEB payment dates.

Who is eligible for the GST credit?

You are eligible for the GST credit if you are a resident of Canada for tax purposes and you are 19 or older, or under 19 and have (or had) a spouse or common-law partner or are a parent living with your child. You must be a resident both in the month before a payment and at the start of the payment month (CRA, who is eligible).

• Income limit: adjusted family net income has to be below the point where the credit phases out for your family size, from about $60,012 for a single person to $82,952 for a couple with four or more children.
• One credit per household: a couple gets one combined amount, not one each, and only one application is needed per household.
• Children: children already registered for the Canada Child Benefit are counted automatically, and parents with shared custody may each get half of the child amount.
• Turning 19: your first payment comes on the next payment date after your 19th birthday, as long as you filed a return.

No separate application is needed for most people: the CRA checks your eligibility when it assesses your return. Only new residents may need to apply for their first year, using Form RC151 (or Form RC66 if they also have children under 19). Edge cases such as students, newcomers and people in care are covered in GST credit eligibility.

Which provincial credits are paid with the GST credit?

Several provinces pay their own low-income credits in the same quarterly deposit as the federal GST credit, so one deposit can include two amounts. The provincial part follows its own formula and income thresholds.

Prince Edward Island plans to rename its credit the Prince Edward Island Essentials Benefit starting in November 2026, with a $175 minimum payment for eligible residents (CRA, Prince Edward Island programs). Ontario is different: its sales tax credit is part of the Ontario Trillium Benefit, which is paid monthly on its own schedule.

Is the GST credit taxable, and does it affect other benefits?

No. The CRA describes the benefit as tax-free, so you do not report the quarterly deposits as income on your return. Because it is not income, receiving it does not raise the net income used to calculate your Canada Child Benefit or Old Age Security.

The credit can, however, be kept to pay a debt. If you owe a tax balance, a benefit overpayment or certain other government debts, the CRA can apply your GST credit to the amount owing instead of depositing it.

What to do if a GST credit payment does not arrive

Wait 10 business days after the scheduled date before contacting the CRA, as it advises for this benefit. In the meantime, check your CRA account for the payment status and confirm that your address, marital status and bank details are current.

1. Confirm you filed your 2025 tax return and that it has been assessed. No return means no July 2026 to June 2027 payments.
2. Look for a notice of redetermination in your CRA account. It shows the recalculated amount and the family details the CRA used.
3. Check whether the payment was applied to a debt. Your account shows offsets against balances owing.
4. If you moved, update your address even if you use direct deposit; the CRA says payments can stop otherwise.

A missing cheque, a stopped payment after a separation, or a sudden drop in the amount each has its own fix. The GST cheque page covers mailed payments, and the grocery rebate page explains the earlier one-time payment, which people often confuse with the new benefit.

GST credit guides on this site

• Payment days for 2026 and the status of 2027: GST payment dates.
• The new benefit explained, including the 25% increase and how long it lasts: Canada Groceries and Essentials Benefit.
• Benefit-year schedule and first payments for new 19-year-olds and newcomers: CGEB payment dates.
• Formula, phase-in and phase-out with worked examples: GST credit amount.
• Residency, age and custody rules: GST credit eligibility.
• Your own estimate: GST credit calculator.
• Mailed payments and replacement cheques: GST cheque.