How this calculator works
The GST/HST credit was renamed the Canada Groceries and Essentials Benefit in July 2026, and the structure is unchanged. Enter marital status, the number of children under 19 and adjusted family net income. The base credit is $445 for the individual, $445 for a spouse or common-law partner, and $234 for each child. In a single-parent family the first child counts at $445 instead of $234. A single individual also receives an additional amount of up to $234, phased in at 2% of income above $11,564; a single parent receives the full $234. The total is reduced by 5% of adjusted family net income above $46,432 and cannot fall below zero. The figures are for July 2026 to June 2027 and are based on 2025 income. They include the temporary 25% increase that applies from July 2026. Out of scope: the one-time top-up paid in June 2026, the shared-custody rules, the special rules for a person who turns 19 during the year, and any amount recovered because a return was reassessed. The credit is tax-free and is paid quarterly.
Formula
Base credit = $445 for the individual + $445 for a spouse + $234 per child, with the first child of a single parent counted at $445. Single supplement = the lesser of $234 and 2% x max(0, income - $11,564) for a single individual with no children, and $234 for a single parent. Reduction = 5% x max(0, income - $46,432). Annual credit = max(0, base + supplement - reduction).
Worked example
A married couple with two children and $50,000 of adjusted family net income has a base credit of $445 + $445 + $234 + $234, or $1,358. The reduction is 5% of $3,568, or $178.40, leaving $1,179.60 for the year, or $294.90 a quarter. A single parent with one child and $30,000 of income has a base credit of $445 + $445, plus the full $234 supplement, or $1,124, with no reduction.
Frequently asked questions
Is this still called the GST/HST credit?
The government renamed it the Canada Groceries and Essentials Benefit from July 2026. Eligibility, the payment structure and the calculation are the same as the GST/HST credit, and the amounts are 25% higher for five years before indexing resumes.
Which income year is used?
The July 2026 to June 2027 payments are based on adjusted family net income from the 2025 return. A change in income is reflected when the next return is assessed.
Why does a single parent get the full supplement?
The additional amount for a single individual is fully included in the base credit for single parents, whatever their income. For a single person with no children it phases in at 2% of income above $11,564.
Is the one-time payment included?
No. A separate one-time top-up was paid in June 2026 when the benefit was introduced. This page estimates only the recurring quarterly credit.