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Ontario Trillium Benefit and GST/HST credit: what to know

The Ontario Trillium Benefit and the federal GST/HST credit are tax-free payments for people with low to moderate incomes, and both depend on a filed tax return. The federal credit was renamed the Canada Groceries and Essentials Benefit in July 2026, which makes older advice confusing. This article explains what each payment is, which return sets the July 2026 to June 2027 amounts, how payment timing works and the usual reasons payments stop or change.

Sora Accounting & Tax · General information · Editorial policy
Updated · 6 min read

From the 2025 return to payments through June 2027

A timeline showing how the 2025 tax return sets Ontario Trillium Benefit and GST/HST credit payments from July 2026 to June 2027.

Visual labels: File 2025 return; First payment July 2026; Monthly on the 10th; Lump sum June 2027.

See the sourced 2026 Ontario tax guide: rates, limits and deadlines →

What to take away

  • File a return every year, even with no income, or the payments can stop.
  • Payments from July 2026 to June 2027 are based on your 2025 return.
  • The Ontario Trillium Benefit is monthly unless you elect a lump sum; the federal benefit is quarterly.

What the two payments are

The Ontario Trillium Benefit combines three Ontario credits into one payment: the Ontario energy and property tax credit, the Northern Ontario energy credit and the Ontario sales tax credit. You only need to qualify for one of them to receive a payment, and the Canada Revenue Agency (CRA) pays the combined amount.

The federal GST/HST credit is a separate payment. According to the CRA, the Canada Groceries and Essentials Benefit replaced it in July 2026, with the same eligibility rules and calculation, and a temporary 25% increase in the amount that runs from 2026 to 2031. If a website or a letter still says GST/HST credit, it is generally describing the same payment under its earlier name.

You have to file to be considered

Neither payment requires a separate application for most residents. The CRA decides based on the return you file, and it asks you to file every year even if you had no income. A person who stops filing is the person most likely to find that payments have quietly stopped.

The Ontario energy and property tax credit and the Northern Ontario energy credit are claimed on Form ON-BEN, which you complete with your return. The Ontario sales tax credit needs no extra form. Newcomers to Canada are an exception for the federal benefit: in their first year as a tax resident they can apply before filing their first return, using a CRA application form. Our new-to-Canada guide covers the first return.

Which return sets July 2026 to June 2027

Both benefit years run from July to the following June, and both use the previous calendar year’s return. For payments from July 2026 to June 2027, that return is the 2025 return, the one you filed in spring 2026. Your 2026 return, filed in 2027, will set the payments that start in July 2027.

That timing means a change in income this year does not change your payments right away. It also means a late or missing 2025 return can delay the first payment. The CRA says that if your 2025 return was assessed by June 19, 2026, the first Ontario payment was issued on July 10, 2026. If it was assessed later, the first payment usually comes four to eight weeks after assessment.

How Ontario payments are timed

The annual Ontario entitlement is generally divided by 12 and paid on the 10th of each month, from July 2026 to June 2027. When the 10th falls on a weekend or holiday, the payment is issued on the last working day before it. The CRA’s 2026 schedule lists July 10, August 10, September 10, October 9, November 10 and December 10.

If your annual entitlement is more than $500, you can elect to receive it as one payment on June 10, 2027 by ticking box 61060 on Form ON-BEN when you first file the return. For the 2025 return, the CRA gives December 31, 2026 as the last day to make that choice, and you must choose again each year. If your entitlement is $500 or less, it is generally paid as a single lump sum, usually in July. You can ask your tax centre to switch back to monthly payments, and you would then receive what is owed to date.

How the federal benefit is timed

The Canada Groceries and Essentials Benefit is paid quarterly. The CRA lists July 3 and October 5, 2026 as the payments based on your 2025 return, and the January and April payments in 2026 were based on the 2024 return. The CRA pages we reviewed did not list dates for 2027, so check your CRA account for upcoming payments. If your quarterly amount would be less than $50, the CRA pays the full year as one payment in July.

Because the amount is recalculated each July, a return assessed after July must wait for assessment before eligibility can be determined. Missed amounts are generally paid retroactively with the next scheduled payment. If a payment is late, the CRA asks you to wait 10 working days before contacting it.

Common reasons payments stop or change

For the federal benefit, the CRA lists these reasons for a stop: the return was not filed, a CRA letter went unanswered, your address or bank account is not current, your marital status changed, your income is above the limit, you no longer meet the residency rules, or you owe a debt such as an overpayment. Amounts can change after a reassessment, a change in the number of children or custody, a child turning 19, or a death.

For the Ontario benefit, moving outside Ontario revokes an election for a lump sum, as does bankruptcy, death or being incarcerated for 90 days or more. Payments are also applied first to debts you owe the CRA, including overdue family support. Tell the CRA the exact date of any move or change in marital status, in My Account or by phone.

Couples, income and what the amounts depend on

Benefits for couples are based on family income, and some choices are made for the household. The same spouse or partner applies for both the energy and property tax credit and the Northern Ontario energy credit, and the sales tax credit goes to the partner whose return is assessed first. A change in your spouse’s income or a reassessment of their return can change what you receive.

For the Ontario sales tax credit based on the 2025 return, the CRA lists a maximum of $378 per adult and per child in the family. It is reduced by 4% of adjusted net income above $29,047 for a single person without children, or of adjusted family net income above $36,309 for single parents and couples. Those are not payment estimates for any individual, and the other credits depend on rent, property tax or energy costs you paid in 2025. Use the CRA’s calculation sheets or your notice of assessment for your own figure.

What to keep and when to get help

Keep rent receipts or property tax bills for the year, long-term care accommodation costs where relevant, and your notice of assessment. File on time, because the CRA states that late filing can interrupt payments, and the usual filing date for most individuals is April 30. Set up direct deposit and keep your old bank account open until the first payment arrives in the new one.

Ask an accountant for help if you have several years of unfiled returns, a recent change in marital status, a move into or out of Ontario, or a payment you did not receive and the CRA has not explained. If a past year was missed, the CRA allows adjustment requests for credits going back ten calendar years, which is a good reason to check whether a claim was never made.

Sources & editorial notes

Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.

Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.