Closed
Source verified July 14, 2026
GST/HST Credit (Crédit pour la TPS/TVH)
Tax-free quarterly support for individuals and families
Latest source updateLast Update: July 5, 2026Latest change: Supporting guidance and related forms now refer to the Canada Groceries and Essentials Benefit (CGEB) instead of the GST/HST credit, with updated RC151 and RC66 form versions.View change
Latest source update
Last Update: July 5, 2026
Latest change: Supporting guidance and related forms now refer to the Canada Groceries and Essentials Benefit (CGEB) instead of the GST/HST credit, with updated RC151 and RC66 form versions.
GST/HST Credit renamed to CGEB
The supporting documents page now applies to the Canada Groceries and Essentials Benefit instead of the GST/HST credit, and the overview page now names the benefit as Canada Groceries and Essentials Benefit (formerly the GST/HST credit). This is a broad scope and audience rebranding change for the benefit guidance, not a change to payment timing or amounts. Related form pages were also updated: RC151 advanced from version 25e to 26e, and RC66 advanced from version 25e to 26e for the accessible fillable and standard print PDFs. On RC66, the large print PDF and e-text links were removed, and the alternate-format ordering link remains available.
Funding available
$ 1,434
Deadline
Open continuously
Location
Canada
Overview
Canada Groceries and Essentials Benefit replaces the GST/HST credit in July 2026 for individuals and families with low and modest incomes. It is a tax-free quarterly payment that helps offset GST or HST and includes related provincial and territorial credits and benefits.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase social or community impact
Eligible Funding
- Maximum amount : 1,434 $
- Up to 50% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Filing a tax return to receive the credit
- Applying as a new resident of Canada
- Registering eligible children for the credit
- Updating personal information that affects payment amounts
Documents Needed
- 2024 tax return
- Form RC151 for new residents
- Proof of birth for eligible children
- Form RC66 for child registration, if applicable
- Form NR74 if residency status is uncertain
Official resources
Application form
Supporting document
goods services tax harmonized sales tax credit calculation sheet july 2022 june 2023 payments 2021 tax year
goods services tax harmonized sales tax credit calculation sheet july 2023 june 2024 payments 2022 tax year
Eligibility
Who is eligible?
- Individuals and families with low or modest income
- Canadian residents for tax purposes
- New residents of Canada
- Parents with eligible children under 19
Who is not eligible
- Non-residents of Canada
- Individuals confined in prison for 90 consecutive days or more
- Diplomats and certain foreign government employees
- Recipients who are deceased
Eligible geographic areas
- Canada
- Eligible residents of Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island for the related Canada Carbon Rebate
Selection criteria
- Based on adjusted family net income
- Based on marital status
- Based on the number of eligible children
How to apply
- Step 1: File your tax return
- File your annual tax return, even if you have no income.
- The CRA will assess your eligibility automatically.
- Step 2: Apply if you are a new resident
- Use Form RC151 if you became a resident of Canada this year.
- Use the paper form if you have children under 19.
- Step 3: Register eligible children
- Register children through My Account or Form RC66 if needed.
- Provide proof of birth when required.
- Step 4: Keep your information updated
- Update address, marital status, banking, and child information if changes occur.
Processing and Agreement
- The CRA automatically checks eligibility after the tax return is assessed.
- If eligible, the CRA issues a notice showing the amount and calculation details.
- Payments are made quarterly once approved.
- Changes in status or income can trigger a recalculation.
Additional information
- The CRA may send a notice of determination or redetermination.
- Quarterly payments are usually issued in July, October, January, and April.
- Payments may be combined with related provincial and territorial credits.
- Recipients can view payment details in My Account.
Contacts
Frequently Asked Questions about the GST/HST Credit (Crédit pour la TPS/TVH) Program
What is the GST/HST Credit (Crédit pour la TPS/TVH)?
Canada Groceries and Essentials Benefit replaces the GST/HST credit in July 2026 for individuals and families with low and modest incomes. It is a tax-free quarterly payment that helps offset GST or HST and includes related provincial and territorial credits and benefits.
How much funding can be received?
GST/HST Credit (Crédit pour la TPS/TVH) Funds up to 50% of admissible expenses, capped at $1,434 per project.
Who is eligible for the GST/HST Credit (Crédit pour la TPS/TVH) program?
To be eligible for the GST/HST Credit (Crédit pour la TPS/TVH) program, you must:
Canadian resident for tax purposes
Tax return filed
Age and family-status rules apply
What expenses are eligible under GST/HST Credit (Crédit pour la TPS/TVH)?
Filing a tax return to receive the credit
Applying as a new resident of Canada
Registering eligible children for the credit
Updating personal information that affects payment amounts
Who can I contact for more information about the GST/HST Credit (Crédit pour la TPS/TVH)?
You can contact Canada Revenue Agency (CRA) or by phone at 1-800-387-1193.
Where is the GST/HST Credit (Crédit pour la TPS/TVH) available?
The GST/HST Credit (Crédit pour la TPS/TVH) program is available across Canada.
Is the GST/HST Credit (Crédit pour la TPS/TVH) a grant, loan, or tax credit?
GST/HST Credit (Crédit pour la TPS/TVH) is a Grant and Funding