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CANADA — NEWCOMER BENEFITS

Do I need to file Form RC151?

If you've recently become a Canadian tax resident, you may be able to start receiving GST/HST credit payments before you've ever filed a tax return — but the right form depends on your situation. Answer three questions to find out.

Your situation

Not tax advice. This reflects CRA's published guidance on RC151 and RC66. Your specific situation (province, immigration status, spousal residency) can affect what applies — verify with CRA or a tax preparer.
Based on your answers

Source: CRA's RC151 and RC66 form pages, and CRA's "Newcomers to Canada and the CRA" guidance. If you're also figuring out whether you qualify for your full non-refundable tax credits in your arrival year (a related but separate question), see our 90% rule checker.

What RC151 actually does

Normally, CRA figures out your GST/HST credit (officially the Canada Groceries and Essentials Benefit) automatically when you file a tax return. But in your first year as a newcomer, you may not have a Canadian tax return on file yet — RC151 (or RC66, if you have kids) lets CRA assess your eligibility from the form directly, so payments can start before your first return is even due.

RC151 vs. RC66 — which one

No children under 19: use RC151. CRA now offers an online version alongside the paper form, which is generally faster.

Children under 19: use RC66 instead. It covers the Canada Child Benefit and uses the same information to determine your GST/HST credit eligibility, so you don't need to file both.

Important: the GST/HST credit has a new name and higher payments in 2026

As of July 2026, the GST/HST credit was renamed the Canada Groceries and Essentials Benefit (CGEB). The eligibility rules, RC151/RC66 application process, and quarterly payment structure are unchanged — only the name and amount changed. Quarterly payments increased by 25% starting with the July 2026 payment, and that higher rate holds through 2031. If you were already receiving the GST/HST credit, you were moved to the CGEB automatically — no new application needed. Newcomers filing RC151 or RC66 for the first time are applying for the same benefit; CRA's own site may still refer to it as the GST/HST credit in places during the transition.

Payments are issued quarterly (January, April, July, and October) — check CRA's official CGEB payment dates page for the exact current-year schedule and amounts, since these are set and adjusted by CRA each year.

What you'll need to provide

  • Your date of entry — specifically when you established residential ties in Canada, not an earlier visit
  • Marital status, and your spouse or common-law partner's details if applicable
  • Net world income for you (and your spouse, if applicable) for the year you arrived and the two years before it, converted into Canadian dollars
Common mistakes: waiting until tax season to file (you can submit any time after arriving), forgetting to report a spouse's income even if they didn't move to Canada with you, not converting foreign income into CAD, and using a prior visit date instead of the date you actually established residential ties.

Common questions

Primary sources: CRA's RC151 form page, RC66 form page, CRA's Newcomers to Canada and the CRA guidance, and CRA's Canada Groceries and Essentials Benefit page. Not affiliated with CRA — verify current details directly with CRA before submitting any form.