Canada GST/HST Credit Calculator (CGEB)

About the Canada GST/HST Credit Calculator (CGEB)

The GST/HST credit has become the Canada Groceries and Essentials Benefit (CGEB): the same tax-free quarterly payment to individuals and families with low and modest incomes, 25% higher for five years (CRA). For the payments from July 2026 to June 2027, worked out on your 2025 income, it adds $445 for you, $445 for a spouse or common-law partner and $234 for each child under 19, and takes off 5% of your adjusted family net income above $46,432 (Income Tax Act, s 122.5).

Enter whether you have a spouse or partner, your children and your net incomes from line 23600 of the 2025 returns. The calculator shows each quarterly payment, the yearly amount and how it is built, the payments of the benefit year, and the income at which it ends for your family. Nothing you type leaves your browser.

Without a pass, the free preview shows your quarterly GST/HST credit in full and the eligibility checks, with the first rows of each table and the first step of the working; a Pro pass unlocks every figure: the yearly amount, the reduction, the payments and the summary to copy, download or print.

How the amount is worked out

• $445 for you and $445 for a spouse or common-law partner; a single parent gets $445 for the first child instead.
• $234 for each (other) child under 19.
• Single supplement: $234 for a single parent; for a single person without children 2% of their net income above $11,564, up to $234.
• Reduction: 5% of the adjusted family net income above $46,432.

The yearly amount is the total less the reduction, paid in four equal quarters (CRA payment amounts; Income Tax Act, s 122.5).

Adjusted family net income

Your net income (line 23600 of your return) plus your spouse’s or common-law partner’s, less any universal child care benefit and registered disability savings plan income in it (lines 11700 and 12500), plus any of those amounts repaid (lines 21300 and 23200) (CRA). Payments from July to June use the income of the calendar year before July: the July 2026 to June 2027 payments use your 2025 returns, so you and your spouse or partner must both file, even with no income.

When it is paid

Four times a year, in July, October, January and April. For this benefit year the CRA has paid on July 3, 2026 and October 5, 2026, and sets the January and April dates. A quarter under $50 is not paid quarterly: the whole year comes in one payment in July (payment dates). The benefit is recalculated every July from the latest returns.

Who can get it

You have to be a resident of Canada for income tax purposes in the month before a payment and at the start of its month, and 19 or older, or under 19 with a spouse or partner or as a parent living with your child. Only one spouse or partner receives the payments for the family. A parent with a child in shared custody gets half of what the child brings, worked out on their own family income (CRA).

Limitations

• An estimate from the published amounts, not a CRA notice. MySmartCoPilot is an independent site, not affiliated with the Canada Revenue Agency.
• Provincial and territorial benefits that the CRA pays with these payments are not included.
• A change of marital status, a birth, or a child turning 19 during the benefit year changes the payments from the next quarter; the calculator works out the year as it starts.
• The amounts are those of the July 2026 to June 2027 payments, from 2025 income.

Privacy

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