CRA starts one-time GST credit top-up under Canada Groceries and Essentials Benefit

The Canada Revenue Agency began issuing a one-time top-up payment on June 5 under the new Canada Groceries and Essentials Benefit, with the payment set at 50% of the annual 2025–26 value of the Goods and Services Tax (GST) Credit, according to the Department of Finance Canada.

For recipients, the one-time payment is automatic. Finance Canada said anyone who received the GST Credit in January 2026 will receive the top-up starting June 5, and the payment will be tied to the existing GST Credit system many people already use.

Finance Canada estimated the one-time top-up will cost $3.1 billion and go to about 12 million Canadians who currently receive the GST Credit. The department’s release also included a province-level estimate of about 460,000 recipients in Manitoba.

The same release said the Canada Groceries and Essentials Benefit will also raise GST Credit-based support on an ongoing basis. Finance Canada said the new benefit represents a 25% increase over the GST Credit amounts it is built on, and projected $8.6 billion in additional payments over the 2026–27 to 2030–31 period. The department also projected the change would extend eligibility to 500,000 additional individuals and families.

Finance Canada said enriched quarterly payments under the new benefit are expected to begin in July 2026.

As examples, Finance Canada said a single senior with $25,000 in net income would receive a one-time top-up of $267 and an additional $136 over the 2026–27 benefit year, for a total increase of $402. In that example, the person would receive $950 for the 2026–27 benefit year, including the top-up.

In another example, the department said a couple with two children and $40,000 in net income would receive a one-time top-up of $533 and an additional $272 over the 2026–27 benefit year, for a total increase of $805. In that example, the total for the 2026–27 benefit year would be $1,890, including the top-up.

The CRA says the top-up will appear as a GST/HST credit on the notice of determination and, for those enrolled in direct deposit, on bank statements.

Finance Canada said the amounts are additional to benefits such as the Canada Child Benefit, the Canada Disability Benefit and the Guaranteed Income Supplement.