Since July 2026, the GST credit is no longer called the GST credit. The Canada Revenue Agency now pays the Canada Groceries and Essentials Benefit, or CGEB: same mechanics, same deposit four times a year, but a larger amount. Here is what it changes for a Quebec household.
What changed in July 2026
The first change is a change of name. The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026. The CRA is clear on one point: eligibility, how the amount is calculated and the payment structure have not moved. If you were getting the GST credit, you are getting the CGEB.
The second change is a change of amount. In July 2026, the benefit went up by 25%, and the increase is not a one-off: the CRA says it will remain for 5 years, from 2026 to 2031.
Nothing to do on your side. You are automatically considered for the benefit as soon as you file your tax return.
How much you can get
The amount depends on your family situation. For the 2025 base year — that is, the payments from July 2026 to June 2027 — the CRA page on how much you can get sets out the following maximums.
| Your situation | Maximum for the year |
|---|---|
| Single | $679 |
| Married or common-law partner | $890 |
| Per eligible child under 19 | $234 more |
These are maximums, not guaranteed amounts: they go with the lowest incomes, and they shrink as household income rises.
The calculation is redone every July, from your previous year's tax return. That is why your 2025 return determines what you receive from July 2026 to June 2027.
The calculation starts from adjusted family net income
One acronym comes back on every CRA page: AFNI, for adjusted family net income. The idea is simpler than the name.
You start from the net income on your return, the one on line 23600. If you have a spouse or common-law partner, theirs is added. Amounts received from the UCCB and from an RDSP are then taken out, and amounts you repaid are added back. The result is your AFNI, and it is that figure — not your gross salary — that drives the whole calculation.
For an employee, that net income stays close to what the employer pays out, without being identical. If you want to see where your pay goes before you get there, the Salarium calculator for Quebec breaks down every deduction.
The income level where the benefit stops
The CGEB is aimed at low and modest incomes. Above a certain level, it drops to zero. The who is eligible page publishes those AFNI ceilings for the 2025 base year.
| Your situation | No children | 1 child | 2 children | 3 children | 4 or more children |
|---|---|---|---|---|---|
| Single person or single-parent family | $60,012 | $68,912 | $73,592 | $78,272 | $82,952 |
| Married or common-law partner | $64,232 | $68,912 | $73,592 | $78,272 | $82,952 |
Swipe the table sideways to see every column.
Read this table as an upper limit: you may be entitled to the benefit if your AFNI is below the ceiling in your column. Just under the ceiling the amount is small; the lower the income, the closer it gets to the maximums above.
One thing often comes as a surprise: every child raises the ceiling. A single-parent family with two children stays in the program up to $73,592, where a single person drops out as soon as they reach $60,012.
Who qualifies, and on what conditions
Three conditions, all of them stated by the CRA.
Being a resident of Canada for tax purposes, at two moments: the month before the payment, and at the start of the month the payment is made. The CRA treats you as a resident if you normally live in Canada and have significant residential ties there — a home, a spouse or common-law partner, dependants.
Being at least 19 years old. Below that age, two doors stay open: having or having had a spouse or common-law partner, or being or having been the parent of a child you live with. If you turn 19 during the year and your return is filed, the first payment lands on the scheduled date after your birthday.
Having an income below the ceiling for your situation, the one in the table above. At the other end of the scale, having no income is not an obstacle: you can be eligible even with no income at all during the year.
Children and shared custody
A child for whom you receive the Canada child benefit is automatically included in your CGEB calculation. In shared custody, each of the two parents may receive half of the benefit for that child. And when a child is under the responsibility of a child welfare agency, the benefit is generally not paid for them.
When the money arrives
Four deposits a year. The RC4210 guide gives the dates for the current period: July 5, 2026, October 5, 2026, January 5, 2027 and April 5, 2027. When the 5th falls on a non-business day, the CRA pays on the last business day before it.
One practical rule is worth knowing: if the July 2026 calculation comes to less than $50 per quarter, the CRA does not split it up. It pays the whole thing at once, in July 2026. No point waiting for the other three deposits — they are not coming.
Every payment period runs from July 1 to June 30 of the following year.
What to do now
File your return, even with no income. It is the only step that counts: without a return, the CRA has no net income to base the calculation on.
Keep your family situation up to date. A marriage, a birth or a separation of at least 90 days changes the amount, and the CRA calculates with what it knows about you.
Do not mix the CGEB up with the Quebec credit. The CGEB is federal. Quebec pays its own refundable credit on top, the solidarity tax credit, which we covered in our article on the solidarity credit. The RC4210 guide lists the provincial programs the CRA pays at the same time as the CGEB — Prince Edward Island, New Brunswick, Nova Scotia, Ontario, Saskatchewan, Newfoundland and Labrador. Quebec is not among them: the two amounts arrive through two separate channels.
Frequently asked questions
Is the CGEB the old GST credit?
Yes. The Canada Groceries and Essentials Benefit (CGEB) replaced the GST/HST credit in July 2026. The Canada Revenue Agency states that eligibility, how the amount is calculated and the payment structure stay the same. Only the name and the amount change: the benefit went up by 25%, and that increase will remain for 5 years, from 2026 to 2031.
How much can you get in 2026-2027?
For the 2025 base year, meaning the payments from July 2026 to June 2027, the maximums published by the CRA are $679 if you are single, $890 if you are married or have a common-law partner, and $234 more for each eligible child under 19. These are maximums: the amount shrinks as adjusted family net income rises.
At what income do you stop qualifying for the CGEB?
For the 2025 base year, adjusted family net income has to stay below $60,012 for a single person with no children, and below $64,232 for a couple with no children. Every child raises the ceiling: $68,912 with one child, $73,592 with two, $78,272 with three, and $82,952 with four or more children.
When is the CGEB paid?
The benefit is paid four times a year. For the current period, the CRA's RC4210 guide gives July 5, 2026, October 5, 2026, January 5, 2027 and April 5, 2027. If the 5th falls on a non-business day, payment is made on the last business day before it. If the calculated amount is less than $50 per quarter, the CRA pays the whole thing at once in July 2026.
Do you have to apply for the CGEB?
No. You are automatically considered for the benefit as soon as you file your tax return, even if you had no income during the year. The return is what gives the CRA the net income used in the calculation: without it, no amount can be worked out.
Does the CGEB replace Quebec's solidarity tax credit?
No. The CGEB is a federal benefit paid by the Canada Revenue Agency. The solidarity tax credit is a separate Quebec credit, paid separately. The RC4210 guide lists the provincial programs the CRA pays at the same time as the CGEB — Prince Edward Island, New Brunswick, Nova Scotia, Ontario, Saskatchewan and Newfoundland and Labrador — and Quebec is not among them.