The benefit and its old name. The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026. The payments are not taxable, and you do not report them on your tax return. Your benefit amount is recalculated every July based on the information from your previous year's tax return. Each payment period starts in July and ends in June of the following year. The information from your 2025 tax return determines the benefit you get for the payment period from July 2026 to June 2027.
The published amounts. For the 2025 base year, covering July 2026 to June 2027, the Agency's payment amounts table lists $445 for an eligible individual, $445 for an eligible spouse, $234 for each eligible child under 19, $445 for the first eligible child in a single parent family, and $234 as the additional amount for a single individual. The Agency's own summary of the same period states you could get up to $679 if you are a single individual, $890 if you are married or have a common-law partner, and $234 for each eligible child under the age of 19. Those totals follow from the table: a single individual gets $445 plus the $234 single supplement, which is $679, and a couple gets $445 plus $445, which is $890.
The single supplement phases in. For a single individual without children, the $234 single supplement phases in at 2% of net income above $11,564. At $14,000 of income the supplement is 2% of $2,436, which is $48.72, so the benefit is $445 plus $48.72, which is $493.72, exactly as the Agency's payments chart shows. The supplement reaches the full $234 once income reaches $23,264. Single parents receive the full single supplement without the phase-in, and get the adult amount of $445, rather than the child amount of $234, for their first child. This estimator applies those rules: a single parent's first child counts at $445, each further child at $234, and the supplement is the full $234.
The phase-out. The benefit is reduced by 5% of the part of adjusted family net income above $46,432. At $50,000 of income, a single individual with no children gets $679 minus 5% of $3,568, which is $679 minus $178.40, which is $500.60, exactly as the Agency's payments chart shows. The reduction applies to the whole benefit, adults and children together, and the benefit reaches zero when the reduction equals the maximum amount. For a single individual with no children that happens just above $60,000 of income, and the chart shows $0.60 at $60,000 and $0.00 at $65,000.
Worked examples from the Agency's chart. A single individual with $25,000 of adjusted family net income gets $679 a year. A couple with two children and $40,000 of income gets $445 plus $445 plus $234 plus $234, which is $1,358 a year. A single parent with one child and $25,000 of income gets $445 plus $445 plus $234, which is $1,124 a year. Each of these matches the Agency's payments chart for the July 2026 to June 2027 period.
Quarterly payments. The benefit is delivered as equal quarterly payments in July, October, January, and April. This estimator divides the annual amount by four. The Agency sends you a notice showing your annual entitlement amount and the schedule for your quarterly payments, and only sends a notice if you are entitled to the benefit.
What this estimator leaves out. Related provincial or territorial benefit programs, which the Agency says may be included in your payments; the one-time supplement proposed in Budget 2026 for early 2027, which is not part of the regular amounts and is not included here; and any change in your income, marital status, or number of eligible children after your last tax return, which triggers a recalculation.
2027 to 2028 amounts are pending. The Agency had not published the amounts for the July 2027 to June 2028 payment period when this page was built on November 7, 2026. This estimator uses the verified July 2026 to June 2027 figures and labels them with their period. Recheck the Canada Groceries and Essentials Benefit payment amounts page in July 2027 for the new figures.
Sources: Canada Revenue Agency, How much you can get, Canada Groceries and Essentials Benefit (the $679 single, $890 couple, and $234 per child figures; recalculation every July; the payment period runs July to June), Canada Revenue Agency, Payment amounts, Canada Groceries and Essentials Benefit (the $445 adult, $445 spouse, $234 per child, $445 first child in a single parent family, and $234 single supplement amounts; the $11,564 phase-in threshold and the $46,432 phase-out threshold), and Canada Revenue Agency, Payments chart, July 2026 to June 2027 (the worked figures the phase-in and phase-out arithmetic is checked against), all opened at build time on November 7, 2026. The 5% phase-out rate and the 2% phase-in rate are stated in Budget 2026 and confirmed by the arithmetic in the Agency's payments chart. No figure on this page comes from anywhere else. Where a figure could not be verified on an opened official page, this page says to check the official page instead of stating it.