Historical notice: This article describes temporary federal measures announced in 2020 during the COVID-19 pandemic. The programs, amounts, deadlines and administrative measures discussed below are not current.
The former GST/HST credit was replaced by the Canada Groceries and Essentials Benefit in July 2026.
In March 2020, the Government of Canada announced temporary income-support, benefit and tax-administration measures in response to the economic effects of the COVID-19 pandemic.
The measures included a one-time increase to the GST/HST credit, a temporary increase to the Canada Child Benefit and changes to certain Canada Revenue Agency filing, payment and audit activities.
One-time GST/HST credit payment
On March 18, 2020, the federal government announced a one-time special payment through the GST/HST credit for low- and modest-income individuals and families.
The measure doubled the maximum annual GST/HST credit amounts for the 2019–2020 benefit year. At the time of the announcement, the government estimated that it would provide approximately $5.5 billion in support.
The additional payment was issued beginning April 9, 2020. Eligible recipients generally received it automatically without submitting a separate application.
The government estimated that the measure would provide an average additional amount of approximately:
- $400 for a single person; and
- $600 for a couple.
Final amounts varied according to family composition and income. Subsequent Canada Revenue Agency reporting stated that approximately 13 million one-time payments totalling $5.4 billion had been delivered by May 31, 2020.
Temporary Canada Child Benefit increase
The government also temporarily increased the Canada Child Benefit for the 2019–2020 benefit year.
Eligible families received up to an additional $300 per child as part of the May 2020 payment. The government estimated that the measure would provide approximately $2 billion in additional support to families with children.
The exact amount received depended on the family’s circumstances and existing Canada Child Benefit entitlement.
Temporary Canada Revenue Agency measures
The Canada Revenue Agency introduced several temporary administrative measures for individuals and businesses during the early months of the pandemic.
These included:
- extensions or deferrals for certain tax filing and payment obligations;
- temporary suspension of new audit activity in many cases;
- reduced contact concerning certain existing audits; and
- additional flexibility for taxpayers and businesses experiencing financial difficulty.
These measures applied only during specified periods in 2020. They should not be treated as current filing, payment, audit or collection rules.
For current tax deadlines and CRA administrative information, consult the Canada Revenue Agency.
What replaced the GST/HST credit?
The quarterly GST/HST credit continued after the temporary 2020 payment, but it was replaced by the Canada Groceries and Essentials Benefit (CGEB) in July 2026.
The CGEB continues to provide tax-free quarterly payments to eligible individuals and families with low or modest incomes. Current eligibility, payment amounts and dates are available from the Canada Revenue Agency’s CGEB page.