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The short answer
New residents can apply for the benefit that used to be the GST/HST credit, now called the Canada Groceries and Essentials Benefit (CGEB), before filing their first tax return by using Form RC151. Households without children can use the online RC151; those with children under 19 mail a printed RC151 with proof of birth, and families eligible for the Canada Child Benefit use RC66 instead. CRA asks newcomers for income for up to two years before arrival because it uses it to calculate benefit amounts (CRA, June to August 2026).
First, the name change
If you search for the GST/HST credit, CRA's page now tells you it is no longer available under that name. It was renamed the Canada Groceries and Essentials Benefit, effective July 2026, and CRA says its eligibility, payment calculation and structure match the former credit. The last quarterly payment under the old name went out on 2 April 2026. Form RC151 is still the newcomer form; CRA now titles it the CGEB application for individuals who become residents of Canada, though some CRA pages still describe it by the older name.
The benefit is a tax-free quarterly payment for individuals and families with low and modest incomes. Most people get it automatically by filing a tax return. Newcomers have not filed yet, which is why RC151 exists.
Who is eligible
CRA says you must be a resident of Canada for tax purposes in the month before CRA makes a payment and at the start of the month when it is made. You must also be at least 19, or if younger, have or have had a spouse or common-law partner, or be or have been a parent who lives or lived with your child. CRA treats you as resident if you normally live in Canada and have significant residential ties, such as a home, a spouse or dependants here.
Who files RC151, and who does not
| Your household | What to use |
|---|---|
| New resident with no children | The online web form RC151, submitted electronically |
| New resident with children under 19, not applying for the CCB | A printed RC151 listing the children in your care, with proof of birth for each, mailed to your tax centre |
| Family eligible for the Canada Child Benefit | Form RC66 instead; CRA says the information on RC66 is used to decide CGEB eligibility as well |
CRA says only one application is needed per household. Couples should decide who applies rather than send two forms. Documents not in English or French need an acceptable translation with a copy of the original. You can apply before you file your first tax return.
Why your income before Canada matters
The CGEB is income-tested in the sense that payments depend on income. For newcomers, CRA's newcomers page asks for income for you and your spouse or common-law partner from all sources for up to two years before arriving in Canada. It says the Statement of Income is used to calculate your benefit amounts, so payments can start as soon as possible after you become resident. Report it even if you had no income, and convert each amount to Canadian dollars at the Bank of Canada rate for the date you received it.
For a family arriving from Nigeria, that means listing salaries, business income, rent from property at home, interest and dividends earned in the period. CRA says you do not pay Canadian tax on income earned before you became resident; the figure is for benefits, not tax. Our guide to reporting world income in your first year walks through the conversion with an example.
After you apply
Payments are quarterly. Once you are in the system, CRA says all you have to do is file your tax return every year, even if you have no income to report. If your spouse is a resident, they should file too. Check payment details by signing in to your CRA account and choosing Benefits and credits. CRA also warns that its email notifications never ask for personal information or contain links; anyone texting you a link to "claim your GST credit" is not CRA. For the arrival-year return itself, see your first Canadian return.
What to check first
- Are you 19 or over, or do you meet the spouse or parent condition?
- Is your household applying for the CCB? If so, use RC66 rather than RC151.
- Have you gathered both spouses' income for up to two years before arrival?
- With children and no CCB claim, have you attached proof of birth?
- Have you set a reminder to file a tax return every year?
Where Pryme fits
Benefit payments arrive in a Canadian account. Pryme is useful alongside it when you support family at home: a Personal Account opened from Canada holds NGN, USD, GBP and EUR, and Send shows the rate and fee before you approve a transfer. For more on the order of arrival tasks, read your first 90 days of money in Canada.
Questions people ask
Is the GST/HST credit still paid in Canada?
It was renamed the Canada Groceries and Essentials Benefit from July 2026, with the same eligibility and structure, according to CRA.
Who should file Form RC151?
New residents applying before their first tax return. Use the online version without children; mail a printed one with proof of birth if you have children under 19. CCB-eligible families use RC66.
Why does RC151 ask about income before I came to Canada?
CRA uses income from up to two years before arrival to calculate benefit amounts until your Canadian returns are available.
Do both spouses need to file RC151?
No. CRA says only one application per household is required.
Sources
- CRA: GST/HST credit, now the Canada Groceries and Essentials Benefit · accessed Oct 2026
- CRA: Canada Groceries and Essentials Benefit, who is eligible · accessed Oct 2026
- CRA: Canada Groceries and Essentials Benefit, how to get the benefit (modified 8 Jun 2026) · accessed Oct 2026
- CRA: Benefits, credits and taxes for newcomers (modified 3 Aug 2026) · accessed Oct 2026
- CRA: Form RC151 (modified Jul/Aug 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.