GST/HST Credit (CGEB) Calculator

Understanding the GST/HST Credit and the CGEB

The GST/HST Credit is a tax-free quarterly payment designed to help individuals and families with low and modest incomes offset all or part of the GST or HST they pay on goods and services. Unlike the GST/HST you pay at the till or remit as a business, this credit is a benefit deposited directly into your bank account four times a year. It is one of Canada's most widely received federal benefits, paid to roughly one in three Canadian adults.

From July 2026, the GST/HST credit is delivered as the Canada Groceries and Essentials Benefit (CGEB). Introduced in Bill C-4, the CGEB keeps the same eligibility rules, calculation and quarterly payment schedule as the GST/HST credit, but increases the amounts by 25% for five years (2026 through 2031). You do not need to apply or do anything differently — if you qualified for the GST/HST credit, you are automatically moved to the CGEB. This calculator uses the enhanced 2026–27 CGEB amounts.

For the benefit year running July 2026 through June 2027, the maximum amounts are $679 per year for a single adult, $890 for a couple, and $234 for each child under 19. The single-adult maximum is made up of a $445 basic amount plus a supplement of up to $234, which is gradually phased in once income exceeds about $11,564, reaching the maximum at around $23,264. These amounts are reduced by 5% once your family net income exceeds $46,432 — for example, a single parent with two children earning $56,432 would have their credit reduced by $500 (5% of $10,000 over the threshold).

2026–27 CGEB (Formerly GST/HST Credit) Maximum Amounts

Eligibility is automatic — you do not need to apply separately. Just file a tax return every year (you and your spouse, if applicable), and the CRA will determine if you qualify based on your residency, age (at least 19, or younger with a child or spouse), and family net income. The credit year runs from July to June, and your entitlement is recalculated every July based on the previous year's tax return. If your circumstances change during the year — you marry, separate, have a child, or move to Canada — let the CRA know so your payments can be adjusted promptly.

Many provinces deliver their own GST/HST-style credits alongside the federal payment. Ontario rolls its Sales Tax Credit and energy/property credits into the Ontario Trillium Benefit. British Columbia pays a Climate Action Tax Credit, New Brunswick has the NB HST Credit, and Newfoundland has the NL Income Supplement and Seniors Benefit. These provincial credits often appear in the same monthly or quarterly deposit, so the amount you see on your bank statement may be larger than the federal GST/HST credit alone. New residents to Canada who have not yet filed a Canadian tax return should apply by completing Form RC151 (or Form RC66 if they have children) to establish their eligibility.

What Changed for 2026

• The GST/HST credit became the CGEB in July 2026.Under Bill C-4, the quarterly payment is now delivered as the Canada Groceries and Essentials Benefit (in French, the Allocation canadienne pour l’épicerie et les besoins essentiels, ACEBE). The July 2026 payment was the first one issued under the new name — eligibility, the calculation method and the quarterly schedule are unchanged.
• All amounts are 25% higher for five years (2026–2031). The maximum annual credit rose from $533 to $679 for a single person, from $698 to $890 for a couple, and from $184 to $234 per child under 19.
• The building blocks grew too. The basic adult amount went from $349 to $445, and the single supplement maximum from $184 to $234. The supplement now phases in at 2% of income above $11,564 (previously $11,337) and reaches its maximum at $23,264.
• The phase-out threshold rose to $46,432. The credit is reduced by 5% of adjusted family net income above $46,432, up from $45,521 for the previous benefit year. The 5% reduction rate itself did not change.
• Higher maximums mean higher cut-offs. Because the phase-out starts from a bigger amount, payments now stop at about $60,012 of family net income for a single person, $64,232 for a couple with no children, and $73,592 for a couple with two children.
• Nothing to do on your end. Anyone who qualified for the GST/HST credit was moved to the CGEB automatically. As before, you just need to file your tax return every year; payments continue in July, October, January and April, usually on the 5th.

Worked Example: The CGEB Line by Line

Take a couple with two children under 19 and an adjusted family net income (AFNI) of $55,000 — here is exactly how this calculator arrives at their 2026–27 credit.

For a single person the math has one extra moving part: the supplement. A single adult with an AFNI of $30,000 gets the $445 base plus the full $234 supplement (2% of income above $11,564 would be $368.72, so the supplement is capped at its $234 maximum), for the $679 annual maximum — $169.75 per quarter. At a lower income of $20,000, the supplement is still phasing in: 2% of the $8,436 above $11,564 gives $168.72, for an annual credit of $613.72. That is why, unusually for an income-tested benefit, a single person’s credit can rise with income before the phase-out begins.

Annual CGEB by Income and Family Type (July 2026 – June 2027)

Reading down a column shows the 5% phase-out at work: every family type keeps its maximum up to $46,432, then loses $50 of credit for each $1,000 of additional income. Reading across a row shows how much family size matters at the same income — at $55,000, a couple with two children still receives $929.60 while a single person is down to $250.60. Payments stop entirely at $60,012 (single), $64,232 (couple) and $73,592 (couple with two children), which is why the $65,000 row zeroes out for the first two columns but not the third.