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GST/HST Credit (Crédit pour la TPS/TVH) - Canada
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Source verified July 23, 2026

GST/HST Credit (Crédit pour la TPS/TVH)

Tax-free quarterly support for low-income families
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.
View change
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
Closed
Location
Canada
Who can apply

Individuals and families with low and modest incomes

See full eligibility

Overview

Canada Groceries and Essentials Benefit is a tax-free quarterly payment for individuals and families with low and modest incomes across Canada. It replaces the GST/HST credit and is calculated using adjusted family net income and family situation, with related provincial and territorial programs sometimes included.
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At a glance

Funding available

Financing goals
  • Increase social or community impact
Eligible Funding
  • Maximum amount : 1,434 $

Eligible candidates

Eligible Industries
  • All industries
Location
  • Canada
Legal structures
  • All legal structures
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • 2SLGBTQI+

Next Steps

1
Determine your project
2
Validate your eligibility

Official resources

Official page

Canada Groceries and Essentials Benefit

Program guide

Child and family benefits calculator

Credit Reduction

Deemed residents of Canada

Application form

GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada

GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada

RC151 GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada

RC66 Canada Child Benefit Application includes federal, provincial, and territorial programs

Supporting document

Calculation sheet for the additional one-time GST credit payment (November 4, 2022)

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

goods services tax harmonized sales tax credit calculation sheet july 2024 june 2025 payments 2023 tax year

goods services tax harmonized sales tax credit calculation sheet july 2025 june 2026 payments 2024 tax year

Eligibility

Who is eligible?

  • Individuals and families with low and modest incomes
  • New residents of Canada

How to apply

  • In most cases, you do not need to apply because the CRA automatically considers you when you file your taxes
  • If you became a resident of Canada this year, use Form RC151 to apply

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 is a tax-free quarterly payment for individuals and families with low and modest incomes across Canada. It replaces the GST/HST credit and is calculated using adjusted family net income and family situation, with related provincial and territorial programs sometimes included.

How much funding can be received?

GST/HST Credit (Crédit pour la TPS/TVH) Funds up to $1,434 of admissible expenses.

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: Resident of Canada for income tax purposes May be eligible even if you have no income in the year

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 Tax Credits

Who are the financial supporters of the GST/HST Credit (Crédit pour la TPS/TVH)?

GST/HST Credit (Crédit pour la TPS/TVH) is funded by Canada Revenue Agency (CRA)