Canada Groceries and Essentials Benefit (CGEB) Calculator 2026-27

Canada Child Benefit Calculator

What the CGEB Is — and How It Differs From the Old GST/HST Credit

The Canada Groceries and Essentials Benefit is the new name — and a roughly 25% richer version — of the GST/HST credit, which the CRA retired in July 2026. It is delivered through the same Income Tax Act machinery that housed the old credit (section 122.5), so the eligibility rules, the quarterly payment rhythm and the income test all carried over unchanged; what changed is the label and the amounts. Per current guidance, the 25% enhancement is locked in for five years, covering the July 2026 through 2030-31 benefit years. Like its predecessor, the CGEB is completely tax-free, does not count as income for other federal benefits, and — despite the name — is unrestricted cash: nobody checks grocery receipts. One transition detail matters for 2026. Before the first regular payment, the government issued a one-time top-up on June 5, 2026, equal to 50% of your July 2025 to June 2026 GST/HST credit entitlement, based on your 2024 return. That top-up explains the headline figures you may have seen — up to $950 for a single person and $1,890 for a family of four. Those are first-year totals that combine the top-up with the new quarterly amounts; the ongoing annual maximums are the $679/$890/$234 figures used throughout this page.

How Much CGEB Will You Get? Amounts by Family Type With Worked Examples

For July 2026 through June 2027, the maximum annual amounts are $679 for a single adult, $890 for a married or common-law couple, and $234 for each child under 19. Singles can also receive a single supplement of up to $234, which phases in at two cents per dollar of adjusted family net income above $11,564, reaching the maximum by roughly $23,000-$25,000 of income. Published tables put a single parent with one child at up to $913 and a couple with two children at up to $1,358 for the year. Worked example: Priya is single, has no children, and reported $30,000 of net income on her 2025 return. Her supplement is fully phased in (2% of ($30,000 − $11,564) = $369, capped at $234), so her annual CGEB is $679 + $234 = $913 — four quarterly deposits of about $228.25. Because her income sits below the $46,432 phase-out threshold, nothing is clawed back. A couple with two children and $40,000 of family income receives the full $890 + (2 × $234) = $1,358, or $339.50 per quarter. All parameters are indexed to inflation each benefit year, so verify the current figures on the CRA's CGEB page before budgeting around them.

The Phase-Out Math: Line 23600 Adjusted Family Net Income

The CGEB income test uses adjusted family net income (AFNI): line 23600 of your 2025 return, combined with your spouse's or common-law partner's line 23600 if you have one, with the standard section 122.5 adjustments. For the July 2026 to June 2027 benefit year, the threshold is $46,432. Above it, the CRA trims your annual entitlement by 5 cents for every extra dollar: annual CGEB = your family maximum − 0.05 × (AFNI − $46,432). Worked example: Mark and Dana have two children under 19 and 2025 AFNI of $55,000. Their maximum is $890 + $468 = $1,358. The reduction is 0.05 × ($55,000 − $46,432) = 0.05 × $8,568 = $428.40. Their annual benefit is $1,358 − $428.40 = $929.60, paid as four deposits of $232.40. The benefit reaches zero somewhere between the low-to-mid $60,000s for a single adult with no children and roughly $78,000 for a family with three children; published cut-off tables vary slightly, so run the formula on your own numbers rather than trusting a chart. Remember the threshold, base amounts and supplement are indexed annually — per current guidance, these figures apply only to the 2026-27 benefit year, so verify before relying on them for mid-2027 planning.

CGEB Payment Dates 2026-27

CGEB payments follow the old GST/HST credit calendar: the 5th of July, October, January and April, or the preceding business day when the 5th falls on a weekend or holiday. For the 2026-27 benefit year that works out to July 3, 2026 (because July 5 is a Sunday), October 5, 2026, January 5, 2027, and April 5, 2027. The CRA occasionally releases funds a business day or two early, and some published tables show slightly earlier dates, so confirm against the CRA's official payment-dates page before assuming a deposit is late. Two special cases are worth knowing. First, the one-time transition top-up — 50% of your 2025-26 GST/HST credit entitlement — went out separately on June 5, 2026; it is not part of the quarterly schedule. Second, small entitlements are consolidated: if your quarterly amount would be under $50, the CRA pays your entire annual CGEB as a single lump sum with the July payment instead of four small deposits, so a quiet October is not necessarily a missed payment. Direct deposits typically land on the payment date itself, while mailed cheques can take up to 10 business days longer. Payment amounts can also change mid-year if the CRA reassesses your 2025 return or your family status changes.

How to Get the CGEB: File Your 2025 Return and Set Up Direct Deposit

There is no application form. The CRA calculates your CGEB automatically when you file your income tax return — your 2025 return drives the four payments from July 2026 through April 2027. That makes filing the single most important step, even if you earned little or no income: a nil return still triggers the benefit. If you have a spouse or common-law partner, both of you should file, because the CRA needs both incomes to compute AFNI; the payment is then issued to one spouse. Children are picked up automatically if they are registered for the Canada Child Benefit; otherwise, use Form RC66 to add them. Newcomers to Canada who have not yet filed a Canadian return apply with Form RC151 (or RC66 with children). Young adults become eligible in their own right for the first payment after they turn 19, provided they filed a return — a student turning 19 before April 2027 should file a 2025 return now to capture the later instalments. Finally, set up direct deposit through CRA My Account or your bank so payments are not exposed to mail delays, and keep your address, marital status (Form RC65) and banking details current — stale information is the most common cause of interrupted benefits.

Missed a CGEB Payment? Troubleshooting Checklist

If a payment date passes with no deposit, work through this list before worrying. First, check CRA My Account: it shows whether a payment was issued, the amount, and the bank account it went to. Second, confirm you actually filed — and the CRA assessed — your 2025 return; unassessed returns are the top reason July 2026 payments did not appear. Third, re-run the phase-out math: if your 2025 AFNI rose above the cut-off for your family size, your entitlement may simply be zero, and if your quarterly amount is under $50 the CRA lump-sums the year into the July payment. Fourth, remember the CRA can offset benefit payments against certain government debts, such as income tax owing, which shows up in My Account as an applied credit rather than a deposit. If none of that explains it, give the payment at least five business days (ten if you receive cheques by mail), then call the CRA benefits enquiries line at 1-800-387-1193. Life changes matter too: marriage, separation, a new child, or a spouse's death all change your entitlement mid-year, and the CRA recalculates at the next quarter once you report the change. Per current guidance, retroactive payments can generally be claimed by filing or adjusting prior returns.