The federal government has officially rebranded one of Canada’s most widely received financial supports, transforming the GST/HST credit into the new Canada Groceries and Essentials Benefit. Over 12 million Canadians will experience changes in how financial assistance for groceries and everyday necessities is delivered, including a one-time top-up and ongoing increases.
This guide provides everything you need to know about the benefit, including payment timelines, eligibility rules, and calculations.
What Is the Canada Groceries and Essentials Benefit?
The Canada Groceries and Essentials Benefit replaces the GST/HST credit and introduces significant enhancements for low- and modest-income Canadians. Introduced through Bill C-19, officially titled the Canada Groceries and Essentials Benefit Act, the legislation received Royal Assent on February 12, 2026, making these changes law.
The benefit is designed to support Canadian families and individuals with groceries and household essentials, delivering $11.7 billion in additional support over six years.
Two Key Enhancements
- One-Time 50% Top-Up
- Provides a 50% increase to the maximum annual GST/HST credit amounts for the 2025–26 benefit year.
- Payment is expected no later than June 2026 for eligible recipients of the January 2026 GST/HST credit.
- Ongoing 25% Increase
- Starting with the 2026–27 benefit year, a 25% increase to maximum annual amounts will apply for five years.
- The enhanced payments are indexed to inflation.
Why the 50% Top-Up Wasn’t Paid With April 2, 2026 GST/HST Credit
Many Canadians expected the promised one-time 50% top-up alongside the April 2, 2026 GST/HST credit payment. However, this top-up was not included.
- The government stated the top-up will be paid separately as early as spring 2026.
- The official guarantee is that all eligible recipients will receive it no later than June 2026.
One-Time Top-Up Timeline
| Date | Payment Type | Notes |
|---|---|---|
| April 2, 2026 | GST/HST credit | Regular quarterly payment; top-up not included |
| No later than June 2026 | One-time top-up | Paid to eligible recipients of the January 2026 GST/HST credit |
| July 3, 2026 | Canada Groceries and Essentials Benefit | First quarterly payment including 25% increase |
| October 5, 2026 | Canada Groceries and Essentials Benefit | Second quarterly payment reflecting 25% increase |
Eligibility Rules for the One-Time 50% Top-Up
Eligibility for the one-time top-up is tied to your January 2026 GST/HST credit entitlement:
- You must have been eligible and entitled to receive the January 2026 GST/HST credit.
- No separate application is required.
- The CRA will issue the top-up automatically using your existing payment information.
Top-Up Amount
The top-up is 50% of your 2025–26 GST/HST credit entitlement, providing $3.1 billion in additional support.
| Family Situation | Annual GST Credit | 50% Top-Up |
|---|---|---|
| Single Individual | $533 | $266.50 |
| Single Senior ($25,000 income) | $533 | $267 |
| Couple (no children) | $698 | $349 |
| Couple + 1 Child | $882 | $441 |
| Couple + 2 Children ($40,000 income) | $1,066 | $533 |
| Single Parent + 2 Children | $901 | $450.50 |
Maximum Payment Amounts and Ongoing 25% Increase
The 25% increase begins with the 2026–27 benefit year, delivering enhanced support for five years and extending assistance to an additional 500,000 individuals and families.
| Recipient Category | Current 2025–26 | 25% Increase | New Amount |
|---|---|---|---|
| Single Adult | $533/year | +$133.25 | $666.25/year |
| Couple | $698/year | +$174.50 | $872.50/year |
| Per Child Under 19 | $184/year | +$46.00 | $230.00/year |
| Couple + 2 Children | $1,066/year | +$266.50 | $1,332.50/year |
These payments remain income-tested, based on your adjusted family net income reported on tax returns. Canadians can confirm eligibility and payment amounts through CRA My Account.
Canada Groceries and Essentials Benefit Payment Dates for 2026-2027
The benefit follows the quarterly schedule similar to the former GST/HST credit:
- April 2, 2026 – Regular GST/HST payment (top-up not included)
- No later than June 2026 – One-time 50% top-up
- July 3, 2026 – First quarterly payment under the new program
- October 5, 2026 – Second quarterly payment
Eligibility Requirements for Canada Groceries and Essentials Benefit
Eligibility mirrors the former GST/HST credit:
- Must be a resident of Canada for tax purposes in the month before and the month of payment.
- Must be at least 19 years old, or have a spouse/common-law partner, or be a parent living with a child.
- Adjusted family net income must fall within qualifying limits.
- Previous year’s tax return must be filed for CRA to assess eligibility.
Complete Eligibility Checklist
| Requirement | Details |
|---|---|
| Residency | Resident of Canada for tax purposes in month before and at payment start |
| Age/status | ≥19 years old, or married/common-law, or parent with child |
| Tax Filing | 2024 tax return for April & June 2026 payments; 2025 return for July & October 2026 payments |
| Top-Up | Eligible and entitled recipient of January 2026 GST/HST credit |
Steps to Ensure You Receive Your Payments
- File your 2025 tax return to qualify for enhanced payments starting July 2026.
- Confirm your direct deposit information in CRA My Account.
- Report changes in marital status, address, or number of children.
- Check CRA My Account for expected payment amounts.
Steps If Your Top-Up Hasn’t Arrived
- The government guarantee extends through June 2026.
- Check CRA My Account for updates.
- Ensure banking and address details are correct.