How is the CGEB calculated? (formula)

The CGEB formula has three steps. First, add your base entitlement: $496 if single or $650 if you're married/common-law, plus $130 for every child under 19. Second, if you're single, add a supplement of up to $184 (phases in at 2% of every dollar earned above $11,337, capped at $184). Third, subtract the income phase-out: 5 cents for every dollar of adjusted family net income above $45,521. The result, divided by four, is your quarterly payment.

CGEB annual = (base + per-child amounts + single supplement)
            − 5% × max(0, family net income − $45,521)

Quarterly = CGEB annual ÷ 4
First payment (Jul 5, 2026) = CGEB annual × 50%

Maximum income to qualify for CGEB in 2026

The CGEB phases out at 5% of every dollar of adjusted family net income (AFNI) above the $45,521 threshold. The table below shows the maximum annual benefit and the income at which the benefit hits zero, by household type — covering most new GST credit 2026 who qualifies scenarios:

Single parents are treated as a "couple" for threshold purposes (one adult amount + one equivalent-to-spouse amount = $650 base). The single-adult supplement of up to $184 only applies to genuinely single adults with no equivalent-to-spouse claim.

How the CGEB amount is built

The CGEB has three components: a base amount per adult, a per-child amount for kids under 19, and a single-adult supplement that phases in for low-income earners. Above a net family income of $45,521, the total reduces by 5 cents on every dollar.

You don't need to apply. The CRA automatically calculates your CGEB based on your 2025 tax return. If you haven't filed yet, do so by April 30, 2026 to get the full first payment on time.

Why the CGEB replaces the GST/HST credit

The old GST/HST credit topped out at $340/year for a single adult and $446 for couples — amounts that hadn't kept pace with grocery inflation since 2015. The CGEB roughly doubles that base ($496 single, $650 couple) and adds a more generous per-child amount, while keeping the same income phase-out threshold and rate. Net result for most low-to-middle-income Canadians: $200–$500 more per year. For a full breakdown, see CGEB vs GST/HST credit.

The transition is automatic — if you currently receive the GST/HST credit, you'll automatically get the CGEB starting July 2026. Your final GST credit payment is April 4, 2026, then the larger CGEB payment lands July 5.

Newcomers and the CGEB

New permanent residents and most temporary residents can qualify for the CGEB once they've filed at least one Canadian tax return — even with zero Canadian income. The trick is that you have to register first by submitting Form RC151 (GST/HST credit application for new residents). Submit it within months of landing — the CRA back-pays your benefit from your residency start date.

International students, work-permit holders, and protected persons all qualify if they've been in Canada at least 18 months and meet the residency test. See our newcomers checklist for the full first-year benefit-stacking strategy, or check our benefits finder to see everything else you might qualify for.

CGEB vs other 2026 federal benefits

The CGEB is one of three major refundable credits the CRA pays directly to lower-income Canadians. The others are the Canada Child Benefit (up to $7,787/yr per child under 6) and the GST/HST credit (being replaced by CGEB). All three use the same adjusted family net income from your tax return — meaning a $5,000 RRSP contribution can bump up all three benefits next year. Use our RRSP calculator to see the combined effect.

What is the CGEB in Canada?

The CGEB — short for the Canada Groceries and Essentials Benefit — is a federal, tax-free quarterly payment available to lower- and middle-income Canadians nationwide. It is the permanent successor to the one-time 2023 grocery rebate and the long-running GST/HST credit, both of which it absorbs on July 1, 2026. Every Canadian province and territory is covered by the same federal CGEB schedule — there is no separate Ontario, Quebec, BC, or Alberta version. The CRA administers it through your annual tax return.

CGEB benefit amounts at a glance

Maximum 2026 CGEB benefit amounts before any income phase-out:

The phase-out begins at $45,521 of adjusted family net income and reduces the total by 5 cents on every additional dollar.

When will the 2026 grocery rebate be paid?

The first CGEB payment lands July 5, 2026 and is unusually large — it includes a 50% transition top-up to bridge the gap from the final GST/HST credit cheque on April 4, 2026. After that, the CGEB pays on the standard CRA quarterly schedule: October 5, 2026, January 5, 2027, and April 5, 2027. See the full CGEB payment schedule for the exact deposit dates and bank-by-bank processing windows.