The next quarterly enhanced GST payment in Canada is scheduled for Monday, October 5, 2026, with direct-deposit recipients set to receive it in their bank accounts that day.
The GST/HST credit was officially renamed the Canada Groceries and Essentials Benefit, or CGEB, in July 2026.
The October 5 deposit is the second quarterly CGEB payment under the enhanced GST/HST credit framework, delivering a legislated 25% increase that raises the maximum annual payment to $679 for a single individual and $890 for a married or common-law couple.
October 5 is also the final GST payment date of the 2026 calendar year, making it the last quarterly deposit before the next installment on January 5, 2027.
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How Much Is the October 2026 GST Payment
The CGEB payment amounts for the current benefit year, running from July 2026 through June 2027, reflect a combined increase of approximately 27.5% over the former GST/HST credit, factoring in both the 25% legislative enhancement under Bill C-19 and the standard 2% annual CRA inflation indexation.
For most recipients, the annual entitlement is paid in four quarterly installments. If the quarterly amount is less than $50, the CRA instead pays the full annual entitlement as a single payment in July.
| Family Type | Maximum Per Year | October 5 GST Deposit |
| Single individual | $679 | $169.75 |
| Married or common-law couple | $890 | $222.50 |
| Single parent with one child | $1,124 | $281.00 |
| Each additional child under 19 | $234 | $58.50 |
| Couple with two children | $1,358 | $339.50 |
A family of four with two adults and two children under 19 could receive a combined annual CGEB amount of up to $1,358, translating to $339.50 deposited on October 5 alone, a meaningful jump from the $266.50 quarterly maximum under the old GST/HST credit.
How Your October 2026 GST Payment Amount Is Calculated
The October 5 GST deposit is part of the July 2026 to June 2027 benefit year, which means the CRA calculates your entitlement using your 2025 income tax return.
For most recipients, the October 5 payment will match the July 3 payment unless the CRA has recalculated the entitlement because of a reassessment, marital-status change, change in eligible children or custody, or another relevant update.
The benefit generally begins to phase out once adjusted family net income exceeds $46,432 for the 2026–27 benefit year, while the maximum entitlement and the income level where payments reach zero vary by household composition.
A single person with no children sees the GST payment fully phase out at approximately $60,012 in adjusted family net income, while a couple with two children retains partial payments up to approximately $73,592.
| Family Situation | Payments Start Reducing Above | Payments Reach $0 Above |
| Single, no children | $46,432 | ~$60,012 |
| Single parent, one child | $46,432 | ~$68,912 |
| Couple, no children | $46,432 | ~$64,232 |
| Couple, two children | $46,432 | ~$73,592 |
CGEB Eligibility: Who Qualifies for the October 5 GST Payment
The eligibility criteria for the Canada Groceries and Essentials Benefit remain identical to the rules that governed the GST/HST credit.
You must be a resident of Canada for income tax purposes in the month before and at the start of the month the payment is issued.
You must be at least 19 years of age, or you must have or have had a spouse or common-law partner, or you must be or have been a parent living with your child.
For most existing Canadian residents, you must have filed your 2025 income tax return, even if you had zero income, because the CRA uses that return to calculate your July 2026 to June 2027 entitlement.
New residents of Canada can apply for the CGEB before filing their first Canadian tax return, as explained below.
Your adjusted family net income must fall below the income threshold where the benefit fully phases out based on your household size.
CGEB Eligibility for Newcomers, International Students, and Temporary Residents
CGEB eligibility for newcomers is based on Canadian income-tax residency and the program’s age and family-status rules, rather than permanent resident status.
A newcomer can apply for the CGEB in the first year they become a resident of Canada for income-tax purposes, even before filing their first Canadian income tax return.
New residents without children can apply using Form RC151. New residents with children under 19 generally need to submit Form RC151 and, if eligible for the Canada Child Benefit, Form RC66, along with the required information for their children.
Information provided through Form RC66 is also used to determine CGEB eligibility.
International students and work permit holders do not have to wait 18 months solely to qualify for the CGEB.
Their eligibility depends on whether they are residents of Canada for income-tax purposes and meet the other CGEB conditions.
All GST Payment Dates for 2026
The CRA issues the GST payment, now officially the CGEB, on the 5th of January, April, July, and October, with the date shifting to the preceding business day when the 5th falls on a weekend or statutory holiday.
| Payment Date | Program Name | Based On | Status |
| January 5, 2026 | GST/HST Credit | 2024 tax return | Paid |
| April 2, 2026 | GST/HST Credit | 2024 tax return | Paid |
| June 5, 2026 | One-time top-up | 2024 tax return | Paid |
| July 3, 2026 | CGEB | 2025 tax return | Paid |
| October 5, 2026 | CGEB | 2025 tax return | Upcoming |
The one-time top-up issued on June 5 was equal to 50% of the recipient’s annual 2025–26 GST/HST credit entitlement, providing a bridge payment before the enhanced CGEB rates took effect in July.
After October 5, the next GST payment is January 5, 2027, followed by April 5, 2027.
When Does GST Direct Deposit Arrive on October 5?
Recipients already enrolled in CRA direct deposit are scheduled to receive the GST payment on October 5.
Those receiving payments by mailed cheque should expect a delay of several business days beyond the scheduled date, as Canada Post delivery times vary by region.
CRA direct deposit can be set up or updated through a CRA account, through a participating Canadian bank or credit union, or by submitting the appropriate direct-deposit form by mail.
Recipients making a last-minute banking change should not assume it will redirect the October 5 GST deposit. The CRA advises keeping the old account open until the first payment has successfully reached the new account.
What To Do If Your October GST Payment Does Not Arrive
If the October 5 GST payment does not arrive, recipients should first check their CRA account, confirm their personal information is up to date, and review whether their payment has stopped or changed.
- If the reason is still unclear, the CRA says to wait 10 business days after the expected payment date before calling.
- If the payment has still not arrived after that period, contact the CRA at 1-800-387-1193 to verify your benefit status.
Common reasons for a missing or reduced GST payment include an unfiled 2025 tax return, an unreported change in marital status, outdated banking information, or an outstanding debt with the CRA that triggered an offset against the deposit.
CGEB Amount vs Old GST/HST Credit: How the Payments Compare
The structural difference between the former GST/HST credit and the current Canada Groceries and Essentials Benefit is the payment amount, not the eligibility framework or delivery method.
| Feature | Old GST/HST Credit | New CGEB (from July 2026) |
| Program name | GST/HST Credit | Canada Groceries and Essentials Benefit |
| Maximum (single) | ~$533/year | $679/year |
| Maximum (couple) | ~$698/year | $890/year |
| Per child under 19 | ~$184/year | $234/year |
| Payment frequency | Quarterly | Quarterly (unchanged) |
| Enhancement period | N/A | 5 years (2026-2031) |
| Tax status | Tax-free | Tax-free (unchanged) |
The CGEB is tax-free and does not need to be reported as income on your tax return. It is paid in addition to programs such as the Canada Child Benefit, Canada Disability Benefit and Guaranteed Income Supplement.
The October 5 deposit closes out the 2026 calendar year for quarterly GST payments under the CGEB, but it does not mark the end of the current benefit year, which runs through June 2027.
The next two CGEB quarterly deposits are scheduled for January 5, 2027, and April 5, 2027, both calculated using the same 2025 tax return data.
When the new benefit year begins in July 2027, the CRA will recalculate entitlements using 2026 tax return data, and any changes in income, family composition, or CRA clawback thresholds will take effect at that point.
The 25% CGEB enhancement is legislated through mid-2031, providing five years of increased quarterly GST payments for eligible Canadians who continue to file their tax returns annually.
Filing your tax return every year, keeping your CRA My Account and direct-deposit information current, and promptly reporting changes in marital status or children in your care are the most effective ways to avoid interruptions or incorrect CGEB payments.
Frequently Asked Questions (FAQs)
When is the next GST payment after October 2026, and will the amount change?
The next GST payment after October 5, 2026 is January 5, 2027. For most recipients, the January CGEB payment will be the same amount as the October 5 deposit because both payments fall within the same July 2026 to June 2027 benefit year and use identical 2025 tax return data.
The amount would change only if you reported a life event to the CRA between October and January, such as a change in marital status, the birth or adoption of a child, or a correction to your 2025 return that altered your adjusted family net income.
Can the CRA redirect my October 5 GST payment to cover an outstanding tax debt?
Yes, the CRA can apply all or part of your CGEB payment to an existing balance owing on your tax account, including unpaid income taxes, previous benefit overpayments, defaulted student loans administered by the federal government, or outstanding family support amounts.
You will receive a notice from the CRA explaining how the offset was applied. If you believe the offset was applied in error, contact the CRA at 1-800-387-1193 to discuss your account.
Do I need to apply for each GST payment, or is the CGEB automatic?
No separate application is needed each quarter. Once you have filed your annual income tax return, the CRA automatically calculates your quarterly CGEB entitlement and deposits payments on each scheduled date without requiring any additional form submission or renewal.
The only action required each year is filing your tax return before the April 30 deadline so the CRA can reassess your eligibility when the new benefit year begins in July.
What happens if I filed my 2025 tax return late and missed the July 3 CGEB payment?
If the CRA processes your 2025 return after the July 3 payment date, any missed payments will be issued retroactively once your assessment is complete.
Once the CRA assesses the late return and determines the recipient is entitled to missed CGEB amounts, those retroactive amounts will be paid with the next scheduled payment.
Filing late does not permanently disqualify you from the CGEB, but it delays when you start receiving payments for the current benefit year.
Is the CGEB the same as the GST credit, and does it affect other benefits?
Yes, the CGEB is the renamed GST/HST credit with a 25% payment increase. It uses the same eligibility rules, quarterly schedule, and CRA delivery method as the former GST/HST credit.
The CGEB is tax-free and does not have to be reported as income on your tax return, so it does not increase the tax-return net income used to calculate benefits such as the Ontario Trillium Benefit and Canada Child Benefit.
Other benefit programs have their own eligibility and income rules, so recipients should check the rules of the specific program if they are unsure.
Fact-Checked: All payment dates, CGEB amounts, income thresholds, eligibility rules and payment procedures in this article were verified against current Canada Revenue Agency and Department of Finance Canada sources, including the official Canada Groceries and Essentials Benefit pages, CRA benefit payment calendar and Bill C-19, as checked in October 2026.
Disclaimer: This article is for informational purposes only and does not constitute financial, tax, or legal advice. Individual benefit amounts depend on personal circumstances including income, family composition, and residency status. Readers should consult a qualified tax professional or review the official CRA benefits page for guidance specific to their situation.
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