One-time GST/HST credit top-up payment

The one-time GST/HST credit top-up payment will be issued as part of the transition to the new Canada Groceries and Essentials Benefit (CGEB) which will replace the GST/HST credit effective July 2026. This additional one-time top-up payment will be 50% of your total annual GST/HST credit amount only for the period from July 2025 to June 2026, if you were entitled to the January 2026 payment. It does not include any related provincial and territorial program amounts.

This one-time payment will provide additional immediate support to more than 12 million Canadians with low- and modest-incomes to help manage day-to-day essential costs until the CGEB comes into effect.

Who can get the payment

If you filed your 2024 tax return and were entitled to receive the GST/HST credit in January 2026, you will receive the one-time GST/HST credit top-up payment.

If you have not yet filed a 2024 tax return

To receive the one-time top-up payment, you and your spouse or common-law partner (if applicable) must file your 2024 tax return, even if you have no income to report. Once your tax return is assessed, the Canada Revenue Agency (CRA) will determine whether you are eligible for the one-time GST/HST credit top-up payment and will issue any amount you are entitled to.

How much you can get

The one-time top-up payment is calculated based on your annual GST/HST credit amount for the period from July 2025 to June 2026 and provides a 50% increase to your total annual amount.

For example, if your total annual GST/HST credit amount was $400, the one-time top-up payment will be $200.

Your amount is based on:

• Your family situation in January 2026
• Your 2024 adjusted family net income

Single individuals or single parent families

If you are a single individual or single parent family, you could get a maximum payment of up to:

• $267 with no children
• $441 with 1 child
• $533 with 2 children
• $625 with 3 children
• $717 with 4 children

Married or common-law individuals

If you are married or have a common-law partner, you could get a maximum payment of up to:

• $349 with no children
• $441 with 1 child
• $533 with 2 children
• $625 with 3 children
• $717 with 4 children

If you have shared custody of a child, each parent will get half of the amount they would have received if they had full custody of the child.

Receiving your payment

The one-time GST/HST credit top-up payment will be issued starting June 5, 2026. The payment may still be called the GST/HST credit payment while Canadian financial institutions update their systems.

If you are signed up for direct deposit, your payment will be deposited directly to your bank account. If you do not have direct deposit set up, you will receive a paper cheque by mail. To receive your payment faster and more securely, you can sign up for direct deposit.

If you received your GST/HST credit as a lump sum in July 2025

You will still receive the one-time GST/HST credit top-up payment if you received your GST/HST credit in a single lump sum payment in July 2025.

Why you may not receive the one-time GST/HST credit top-up payment

You may not get the payment if:

• You did not file your 2024 tax return
• You were not eligible or entitled to the GST/HST credit in January 2026
• Your spouse or common-law partner received the one-time top-up on behalf of the family
• Your payment is applied to an outstanding balance you owe to the CRA