Guide to the RC151: GST/HST Credit Application for
By WelcomeAide Team
What Is the GST/HST Credit?
Quick tip: download the official RC151 first, then fill it while following this guide: Download RC151 form (official CRA).
The GST/HST credit is a tax-free quarterly payment from the Government of Canada that helps individuals and families with low and modest incomes offset the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) they pay on everyday purchases. In Canada, most goods and services are subject to GST (5%) or HST (which ranges from 13% to 15% depending on the province), and this credit helps ease that burden.
For the July 2025 to June 2026 payment period, eligible individuals can receive up to:
- $519 if you are single
- $680 if you are married or have a common-law partner
- $179 for each child under 19
Payments are made quarterly in July, October, January, and April. You don't need to apply every year — once you're in the system, the CRA automatically determines your eligibility each year based on your tax return.
Why Newcomers Need Form RC151
If you're a newcomer to Canada (you recently became a resident), you likely didn't file a Canadian tax return for the previous year because you weren't here. Since the CRA determines GST/HST credit eligibility from your tax return, newcomers need to file Form RC151 — GST/HST Credit Application for Individuals Who Become Residents of Canada to start receiving payments as soon as possible.
Without filing this form, you may wait over a year before you start receiving the credit (until after you file your first T1 tax return).
Who Is Eligible?
To receive the GST/HST credit, you must meet all of the following conditions:
- You are a resident of Canada for income tax purposes
- You are 19 years of age or older, OR you have (or had) a spouse or common-law partner, OR you are (or were) a parent living with your child
- Your adjusted family net income is below a certain threshold (for a single person, payments begin to phase out around $44,000)
Newcomer tip: You are considered a resident of Canada from the date you establish residential ties — typically the date you arrive with the intention of settling. You do not need to be a Canadian citizen or permanent resident — even temporary residents with a valid SIN can be eligible.
Step-by-Step: Completing Form RC151
Download Form RC151 from canada.ca/forms/rc151. Here's how to fill it out:
Section 1: Personal Information
- Social Insurance Number (SIN): Enter your 9-digit SIN. You must have a SIN to apply.
- Full name: As it appears on your official Canadian documents.
- Date of birth: Year, month, day.
- Mailing address: Your current Canadian address.
- Date you became a resident of Canada: This is your date of entry — when you established residential ties in Canada.
Section 2: Marital Status
Indicate your marital status as of the date you became a resident:
- Married
- Living common-law (you've lived with a partner in a conjugal relationship for at least 12 consecutive months)
- Widowed
- Divorced
- Separated
- Single
If married or common-law: You'll need to provide your spouse/partner's SIN, date of birth, and their income for the 12 months before you arrived in Canada.
Section 3: Dependants
List all children under 19 who live with you and for whom you are responsible. Include:
- Child's full name
- Date of birth
- Relationship to you
Note: This section is also used to help determine your Canada Child Benefit (CCB) eligibility, so it's important to include all qualifying children.
Section 4: Income Information
You'll need to report your world income — that is, income from all sources (Canadian and foreign) for the 12-month period before your date of entry. This income is used to calculate your credit amount.
Include:
- Employment income
- Self-employment income
- Investment income (interest, dividends)
- Rental income
- Government benefits or pensions from your home country
- Any other income
Newcomer tip: Convert all foreign income to Canadian dollars using the exchange rate on the date you received the income, or use the average annual exchange rate published by the Bank of Canada. You can find exchange rates at bankofcanada.ca/rates.
Section 5: Signature and Date
Sign and date the form. If you're filing for yourself and your spouse, both of you should sign.
How to Submit Form RC151
You can submit the form by:
- Mail: Send the completed form to your designated tax centre.
- In person: Bring it to your local CRA office.
Unfortunately, you cannot file the RC151 electronically through NETFILE or CRA My Account. It must be submitted on paper.
Timing tip: Submit the RC151 as soon as possible after arriving in Canada. The CRA takes 6-8 weeks to process it. The sooner you file, the sooner you start receiving quarterly payments.
After You Submit: What to Expect
- The CRA will process your application and send you a GST/HST credit notice telling you how much you'll receive.
- Payments are issued quarterly by cheque or direct deposit (set up direct deposit through CRA My Account for faster payments).
- After your first year, you won't need to re-apply. The CRA will automatically calculate your credit each year when you file your T1 tax return.
How Much Will You Receive?
The amount depends on your family net income and family size. Here are examples for the July 2025 to June 2026 payment period:
- Single person, no children, income under $44,000: Up to $519/year ($129.75/quarter)
- Couple, no children, combined income under $50,000: Up to $680/year ($170/quarter)
- Single parent, one child, income under $44,000: Up to $698/year ($174.50/quarter)
- Couple, two children, combined income under $50,000: Up to $1,038/year ($259.50/quarter)
The credit phases out as your income rises. Use the CRA benefits calculator to estimate your amount.
Provincial and Territorial Credits
Some provinces and territories have their own credits that are paid alongside the GST/HST credit:
- Ontario: Ontario Trillium Benefit (includes Ontario Sales Tax Credit)
- British Columbia: BC Climate Action Tax Credit
- Alberta: Alberta Climate Leadership Adjustment Rebate (replaced by Canada Carbon Rebate)
- Saskatchewan: Saskatchewan Low-Income Tax Credit
You don't need to apply separately for these — they're determined from your tax return.
Common Mistakes Newcomers Make
- Not filing RC151 at all: Many newcomers don't know this form exists and miss out on months of payments.
- Waiting until tax season: You can file the RC151 any time after you arrive — don't wait until April.
- Forgetting to report spouse's income: If you have a spouse, you must report their income too, even if they didn't come to Canada.
- Not converting foreign income to CAD: All amounts must be in Canadian dollars.
- Wrong date of entry: Use the date you established residential ties, not a visit date.
Frequently Asked Questions
I'm a temporary resident (work permit). Am I eligible?
Yes, if you have a valid SIN and are a resident of Canada for tax purposes. File the RC151 and your annual tax returns to maintain eligibility.
My spouse is still in my home country. Do I include them?
If you are legally married, you should include your spouse's information. However, if they are not a Canadian resident, the CRA may calculate your benefit as a single person. It's still important to declare your marital status accurately.
Can I apply for the GST/HST credit and Canada Child Benefit at the same time?
Yes. You can file form RC66 (Canada Child Benefit Application) at the same time as your RC151. In fact, the RC151 can also trigger CCB eligibility processing.
I arrived mid-year. Will I get the full annual amount?
Your payments will be prorated based on when you became a resident. The CRA calculates the number of months you were eligible in the payment period.
The GST/HST credit is free money that many newcomers miss out on simply because they don't know about it. Filing the RC151 is one of the first financial steps you should take after arriving in Canada. It takes just a few minutes and can put hundreds of dollars in your pocket each year.
Download This Form
Before you submit anything, download the latest official file here: Download RC151 form (official CRA). Always use the latest version.
Related internal guides
Official external resources
- Download RC151 form (official CRA)
- IRCC forms and guides library
- IRCC document checklists
- CRA forms and publications
- IRCC processing times
- WelcomeAide Blog — browse all newcomer guides and updates
- Ask WelcomeAide AI — get personalized answers to immigration questions
- Newcomer Checklist — track your immigration and settlement steps
- Rights Guide — understand legal rights and protections in Canada
- Settlement Programs — find settlement and integration support services
- How to Fill Out the T2202 Tuition and Enrolment
- How to Complete the RC66 Canada Child Benefit
- Understanding the T5 Slip: Investment Income in Canada
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