A single person with a net income of $32,000 gets the full $679 a year from the Canada Groceries and Essentials Benefit, which is $169.75 a quarter. With one child and $20,000, a single parent receives $1,124. A couple earning $55,000 with no children collects $461.60. The benefit took over from the GST/HST credit in July 2026.
What the benefit is
The Canada Groceries and Essentials Benefit, or CGEB, is a tax-free payment for people on low and modest incomes. It runs much like the old GST/HST credit, though amounts are 25% higher for five years. There’s nothing to apply for. The CRA works it out when your tax return arrives.
Amounts for 2026-27
From July 2026 to June 2027, an adult gets a base of $445 and so does a spouse. Every child under 19 adds $234. Single people without children can also claim a supplement of up to $234, which lifts their top amount to $679.
How the single supplement builds
Income above $11,564 grows the supplement by 2% of the excess, until the full $234 arrives at about $23,264. At $14,000 a single person receives $493.72, and at $20,000 it’s $613.72. Below $11,564 the amount stays at $445.
Where income cuts it down
Past $46,432 of adjusted family net income, the benefit shrinks by 5 cents per extra dollar. With $60,000 and no children, a couple receives $211.60, while a single person at that income gets $0.60. At higher incomes it ends altogether, and the cutoff depends on family size.
Single parents
For the base amount, a single parent counts as a couple: $445 for the parent, $445 as the spouse amount, plus $234 per child. Two children bring the top amount to $1,358. The same income test applies.
Which income counts
The CRA looks at adjusted family net income from your 2025 return. Couples add both incomes together. An RRSP contribution lowers net income, so it may raise your benefit if you sit close to a threshold.
Payments and timing
The yearly amount comes in four quarterly payments, in July, October, January and April. A one-time top-up also went out in June 2026. Each July the CRA recalculates from your latest return, so file on time or payments can stop.
A couple with children
Take a married couple with two children and a net income of $40,000. They receive the full $1,358 a year, made up of $890 for the two adults and two times $234 for the children. At $60,000 the same family gets $679.60. The calculator gives your own figure. The table beside it shows the benefit at several incomes for your family type, so you can see how near you are to the point where it starts to fall. A few thousand dollars can change the payment.
Moving, separating and other changes
Let the CRA know when your marital status, address or number of children changes. A new baby or a separation can alter the benefit from the next payment. If income drops sharply mid-year, the benefit still follows last year’s return, so file early to get it updated.
Where to go next
Child benefits are in the Canada Child Benefit calculator. Ontario payments are added with the Ontario Trillium Benefit calculator. To estimate a refund, use the tax refund calculator.
Frequently asked questions
What replaced the GST/HST credit?
The Canada Groceries and Essentials Benefit, from July 2026.
How much is the maximum for a single person?
$679 a year for July 2026 to June 2027.
When does the benefit start to fall?
Above $46,432 of adjusted family net income, at 5%.
How much do children add?
$234 for each child under 19.
How often is it paid?
Four times a year, in July, October, January and April.
Do I need to apply?
No. The CRA calculates it from your tax return.
Sources and updates
Last reviewed: . Full disclaimer. How we build calculators. Editorial policy.
Estimate only. This calculator gives general information for planning. It is not tax, legal or financial advice, and it is not affiliated with the City of Toronto, MPAC or the Canada Revenue Agency. Results depend on the numbers you enter and may differ from official amounts. Check official sources or a qualified professional before you decide.