Grocery Rebate

Budget 2023 proposes to introduce an increase to the maximum goods and services tax credit/harmonized sales tax (GSTC/HST) credit amount for January 2023, that would be known as the Grocery Rebate.

1. What are the current rules?

The GST/HST credit is a tax-free quarterly payment (July, October, January and April) that helps individuals and families with low and modest incomes offset the GST/HST that they pay. The GST/HST credit is income-tested and indexed to inflation.

The current maximum GST/HST credit amounts for January 2023 are $77 per adult, $40 per child, and $40 for the additional single supplement (note amounts are rounded to the nearest dollar).

2. What is the Grocery Rebate?

The budget proposes to introduce an increase to the maximum GST/HST credit amount for January 2023 that would be known as the Grocery Rebate. Eligible individuals would receive an additional GST/HST credit amount equivalent to twice the amount already received for January 2023.

The maximum amount (rounded to the nearest dollar) under the Grocery Rebate would be:

• $153 per adult
• $81 per child
• $81 for the single supplement

3. When will I receive the Grocery Rebate?

Recipients would not need to apply for the Grocery Rebate. The additional amount will be paid automatically through the GST/HST credit system as soon as possible, provided you have filed your 2021 tax return, even if you have no income to report.

4. Where can I get more information on the current GST/HST credit rules and calculation?

For more information on the GST/HST credit go to GST/HST credit - Overview - Canada.ca

5. Where can I get more information about the Grocery Rebate?

Check online at Canada.ca regularly for updated forms, policies, guidelines, questions and answers, and guidance.

In the meantime, please consult Finance Canada's Budget 2023 documents for details.