Bill C-19 Canada Groceries

Read Full Bill Text Here

Bill C-19 An Act to amend the Income Tax Act

Short Title: Canada Groceries and Essentials Benefit Act

Bill Type: House Government Bill

Bill Sponsor: Minister of Finance and National Revenue

This Bill received Royal Assent on Thursday, February 12, 2026 Statutes of Canada 2026, c. 1

⚠️Note:This Bill is linked to Bill C-15 (Budget 2025 Implementation Act).

Bill C-15 received Royal Assent on March 26, 2026 — key provisions of this Canada Groceries Act have already been automatically rewritten to align, without a separate Parliamentary vote.

What Is This Bill For?

Government is boosting the GST/HST credit for low and modest income Canadians to help with the cost of groceries and essentials.

There are two parts:

  • a one-time 50% top-up paid in January 2026
  • a 25% ongoing increase paid quarterly from July 2026 through April 2031. The amount you receive depends on your income and family size.

WHO GAINS POWER

  • Treasury Board gains authority to deliver targeted financial relief through the tax system without creating a new program or agency
  • Canada Revenue Agency gains authority to administer and adjust payment amounts based on filed tax returns

WHO LOSES POWER

  • Parliament — the payment amounts and eligibility formulas are set in Legislation; no annual vote required to continue payments through 2031
  • Individuals cannot opt out of the income-tested phase-out — benefits reduce automatically as income rises above $45,521 (2025–26) or $46,432 (2026 onward)

WHO GAINS MONEY

  • Low and modest income Canadians — single adults, couples and families with children receive boosted quarterly GST/HST credit payments
  • Shared-custody parents — both parents receive a proportional share of the enhanced credit
  • Single adults with no dependants — receive a small additional supplement if income is below threshold

WHO LOSES MONEY

  • Taxpayers broadly — Government is paying out additional credits drawn from public revenue
  • Higher-income Canadians — receive nothing; benefit phases out entirely above income thresholds

THE CATCH

  • The 25% ongoing boost expires after April 2031 — it is not permanent
  • Payments are tied to filed tax returns — Canadians who don't file taxes receive nothing
  • Income thresholds that determine eligibility are indexed to inflation starting in 2027 — meaning the real value of the benefit could erode over time