Canada Grocery Benefit 2026: GST/HST Top-Up Payment Guide

If you haven’t filed your 2024 tax return yet, this article might be worth hundreds of dollars to you.

Starting June 5, 2026, the federal government is issuing a one-time GST/HST credit top-up payment to over 12 million Canadians with low and modest incomes. The payment is part of the transition to the new Canada Groceries and Essentials Benefit (CGEB), which permanently replaces the GST/HST credit starting in July 2026.

The catch? You only get this money if the CRA has your 2024 tax return on file and you were entitled to the GST/HST credit in January 2026. If you haven’t filed, you get nothing — no exceptions, no retroactive payments once the cheque runs. (Not sure how to file? See our step-by-step tax filing guide for 2026.)

Here’s everything you need to know.

What Is the One-Time GST/HST Credit Top-Up?

The one-time top-up is an additional payment equal to 50% of your total annual GST/HST credit amount for the July 2025 to June 2026 period.

Think of it as a bonus half-year of GST/HST credit, paid all at once.

For example, if your annual GST/HST credit amount was $400, your one-time top-up payment will be $200. If your annual amount was the maximum $533 for a single individual, you’d receive $267.

This isn’t replacing any of your regular quarterly payments. It’s an extra payment on top of what you already receive.

How Much Will You Get?

The exact amount depends on your family situation and your 2024 adjusted family net income. Here are the maximum one-time top-up amounts by family type:

Single Individuals and Single Parents

Married or Common-Law Couples

If you have shared custody of a child, each parent receives half of what they would have gotten with full custody.

Your payment amount is based on:

• Your family situation as of January 2026
• Your 2024 adjusted family net income

The lower your income, the higher your payment — up to the maximums listed above.

Who Qualifies for the Payment?

You’ll receive the one-time top-up if both of these are true:

1. You filed your 2024 tax return (or your spouse/common-law partner filed theirs)
2. You were entitled to the GST/HST credit in January 2026

The eligibility criteria are the same as the regular GST/HST credit:

• You must be a resident of Canada for tax purposes
• You must be at least 19 years old (or under 19 with a spouse/partner or child)
• Your adjusted family net income must be below the applicable threshold

You do not need to apply separately. If you meet the criteria, the CRA calculates and issues your payment automatically.

The One Thing You Must Do: File Your 2024 Tax Return

This is where people lose money.

The CRA cannot determine your eligibility unless they have your 2024 tax return. It doesn’t matter if you had zero income in 2024. You still need to file. Many Canadians with low or no income skip filing because they assume it doesn’t matter. It matters.

Filing your return is what triggers the CRA’s automatic eligibility check for the GST/HST credit, the Canada Child Benefit, provincial credits, and now, this one-time top-up.

If you haven’t filed yet, file now. The June 5 payment date is approaching quickly. Once your return is assessed, the CRA will determine whether you’re eligible and issue any amount you’re owed.

If your spouse or common-law partner also hasn’t filed, both of you need to file for the family to be assessed.

When Will You Receive the Payment?

The CRA will begin issuing payments on June 5, 2026.

• Direct deposit: Payment will be deposited directly into your bank account on or around June 5
• Paper cheque: If you don’t have direct deposit, a cheque will be mailed to your address on file. Expect additional delivery time.

Tip: If you’re not set up for direct deposit with the CRA, now is a good time to do it. You’ll get your money faster, and it’s more secure than waiting for a paper cheque. You can set it up through your CRA My Account or by calling the CRA directly.

The payment may show up labeled as a “GST/HST credit payment” in your bank statement while financial institutions update their systems for the new benefit name.

Why This Payment Exists: The Shift to the Canada Groceries and Essentials Benefit

The one-time top-up is a bridge payment. Starting July 2026, the GST/HST credit is being permanently replaced by the new Canada Groceries and Essentials Benefit (CGEB).

Here’s what changes under the CGEB:

• Higher payment amounts: The maximum for a single individual goes from $533/year under the current GST/HST credit to $679/year under the CGEB. For couples, it goes from $698 to $890. For each child under 19, from $184 to $234.
• Annual increases for 5 years: Payment amounts will increase by 25% over 5 years (2026 to 2031)
• Same eligibility rules: Who qualifies stays the same as the GST/HST credit
• Same payment structure: Quarterly payments continue on the same schedule
• Automatic transition: You don’t need to re-apply. If you’re getting the GST/HST credit now, you’ll get the CGEB

The one-time top-up is designed to provide immediate financial support during the gap between the last regular GST/HST credit cycle and the start of the enhanced CGEB payments in July 2026.

Reasons You Might Not Receive the Payment

Even if you think you qualify, you could miss out if:

• You didn’t file your 2024 tax return — this is the most common reason
• Your income was above the threshold — you weren’t entitled to the GST/HST credit in January 2026
• Your spouse or common-law partner already received it — only one person per family receives the payment
• The CRA applied it to a debt — if you owe money to the CRA, they may offset your payment against the balance
• Your personal information is outdated — if you moved or changed marital status and didn’t update the CRA, your payment could go to the wrong address or be calculated incorrectly

A Quick Checklist Before June 5

Use this to make sure you don’t miss your payment:

• File your 2024 tax return — even if you had no income
• Have your spouse or partner file too — both returns are needed for family assessment
• Set up or verify direct deposit with the CRA for faster payment
• Update your address if you’ve moved since your last filing
• Update your marital status if it changed during 2024 or 2025
• Check your CRA My Account to confirm you received the January 2026 GST/HST credit

What This Means for the Bigger Picture

The shift from the GST/HST credit to the CGEB is the most significant change to this benefit in years. For 12 million+ Canadians on low and modest incomes, it means more money every quarter to help cover everyday costs.

But the immediate takeaway is straightforward: if you want the one-time top-up payment landing June 5, your 2024 tax return needs to be filed and assessed.

If you’re behind on filing — whether it’s one year or several — it’s not too late to catch up. We help clients file current and prior-year returns every week, and the process is simpler than most people expect. Check our complete list of Canadian tax deadlines for 2026 to make sure you’re on track.

Need Help Filing Before June 5?

If you haven’t filed your 2024 return yet and want to make sure you’re eligible for the one-time GST/HST credit top-up, we can help. At Numerax, we handle personal tax returns, late filings, and benefit optimization for individuals and families across Canada.

Book a free consultation and we’ll get your return filed quickly so you don’t leave money on the table.

This article is based on information published by the Canada Revenue Agency as of April 2026. Payment amounts and eligibility are determined by the CRA. For the most current details, visit canada.ca/gst-hst-credit.