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.