• Daily Life
• Personal Finance
• Taxes

What is the Canada Groceries and Essentials Benefit?

The Canada Groceries and Essentials Benefit (CGEB) is a tax-free payment for individuals and families in Ontario who have low or modest incomes. The Canada Groceries and Essentials Benefit replaces the GST/HST credit starting in July 2026.

You pay Harmonized Sales Tax (HST) on most goods and services in Ontario. The CGEB refunds some of this sales tax to individuals and families in Ontario with low or modest incomes. It is administered by the Canada Revenue Agency (CRA).

Eligibility

The CRA will determine your eligibility automatically when you file your tax return. The CGEB will have the same eligibility criteria as the HST credit.

In most cases, you will not need to apply for the CGEB. Only new residents of Canada may need to apply using Form RC151.

To receive the CGEB credit, you have to be a resident of Canada for tax purposes, and at least one of the following applies to you:

• Are 19 years of age or older;
• Have (or previously had) a spouse or common-law partner; or
• Are (or previously were) a parent and live (or previously lived) with your child.

Parents in a shared custody situation may be eligible for half of the benefit for that child.

View the full list of eligibility requirements.

How do I apply?

Your application for the credit is filed when you file your income tax return. The CRA automatically checks your eligibility when your tax return is assessed each year. If you are entitled to the benefit, you will start receiving quarterly payments.

If you are a new resident, before you file your first tax return, you can apply for the CGEB for the first year you are a resident of Canada for income tax purposes.

Only one application per household is required.

How much can I get?

Your payments will vary based on your situation and may include an amount for related provincial or territorial benefit programs. 

Your benefit payments are based on the following:

• Your adjusted family net income
• Your marital status
• The number of children under 19 years old you have who are eligible for the Canada child benefit, CGEB, or both

For More Information

• Canada Groceries and Essentials Benefit - Information about the HST credit, calculating the amount you may receive and when to expect the next payment. From the Canada Revenue Agency (CRA).
• Newcomers to Canada and the CRA - What you need to know about income tax and benefit and credit payments when you are new to Canada or doing your taxes for the first time. From the CRA.
• Forms and publications - CRA - Access to Canada Revenue Agency (CRA) forms, tax packages, guides, publications, reports, and technical notices. From the CRA.
• Filing your personal income tax return - Learn about the different tax credits and benefits you can get to help you with living costs when you file your income tax return. From the Ministry of Finance.