RC151 is the CRA application a newcomer or returning resident uses to start getting the Canada Groceries and Essentials Benefit (CGEB), which replaced the GST/HST credit in July 2026. You fill it in for the year you became a resident, reporting your income from before you arrived, and you can register children under 19 on the same form. Adults without children can apply online; with children, you use the paper form.
Everything here comes from RC151 E (26), the CRA form page and the CRA's notice on the GST/HST credit, all as of October 2026.
The rename most guides haven't caught up with
Until this year, RC151 was the GST/HST Credit and Canada Carbon Rebate Application. The CRA now says the GST/HST credit was renamed the Canada Groceries and Essentials Benefit as of July 2026, and the last quarterly payment under the old name was issued on April 2, 2026. The eligibility criteria are the same, so if you were getting the old credit and nothing has changed, you're likely eligible for the CGEB. Our GST/HST credit guide covers how the old credit worked.
Who uses RC151
- Newcomers to Canada, applying for the year they became a resident.
- Returning residents who cut their residential ties and have now re-established them.
- Spouses or common-law partners, who are included on the same application; only one application per household is needed.
You're generally eligible if you're at least 19, or under 19 with a spouse or common-law partner or living with your child, and you're a resident of Canada for tax purposes in the month before and at the start of the month the CRA makes a payment.
Online or paper
| Your situation | How to apply |
|---|---|
| Applying for yourself and a spouse or partner, no children | The online RC151 form |
| You have children under 19 | Download and fill in the paper form so the children can be registered |
| More than two children | Add Form RC66-1, Additional Children, or attach a separate sheet |
The fillable PDF has to be downloaded and opened in Acrobat Reader 10 or later, not in your browser.
Filling it in, step by step
- Step 1: your SIN, name, date of birth and language. Without a SIN, use a temporary tax number or individual tax number if you're not eligible for one.
- Step 2: mailing and home address, and whether you moved province in the last 12 months.
- Step 3: marital status on the date you became a resident, plus your spouse's or partner's details.
- Step 4: the date you became a resident, or for returning residents the dates you left and came back.
- Step 5: each child, with proof of birth if no one has had benefits for them before.
- Step 6: income from all sources not reported on a Canadian return, converted to Canadian dollars at the Bank of Canada rate when you received it. Enter 0 if you had none.
- Step 7: sign and date.
The income step that trips people up
Step 6 asks for income in up to three periods. Part A is from 1 January of your arrival year to the date you became a resident. Part B is the whole year before. Part C, two years before, only applies if you arrived between January 1 and May 31. Leave out a spouse's or partner's income if they don't live in Canada.
Shared custody and children
If a child lives with you more than 60% of the time, give the date that started. Between 40% and 60%, with the rest of the time at another address, the CRA treats it as shared custody. Under 40%, the CRA won't consider you eligible for that child. Skip any child you've already registered on Form RC66 or an earlier RC151, unless the child left your care and came back.
If you don't have a SIN yet
You and your spouse or partner need a social insurance number to apply. If Service Canada won't give you one, you can still apply: fill in the form and attach a letter explaining why, with a copy of an identity document such as a passport, driver's licence, visitor record, birth certificate or a document from Immigration, Refugees and Citizenship Canada. Documents in other languages need a copy of the original plus an English or French translation.
For a child's proof of birth, the form accepts a birth certificate, hospital or midwife record, passport or church record, and for children born abroad, papers such as a permanent resident card or citizenship certificate.
After you apply
Payments normally go out in July, October, January and April. To keep them coming, you and your spouse or partner must file an income tax and benefit return for the year you arrived and every year after. The CGEB also carries some provincial and territorial credits, such as the Nova Scotia affordable living tax credit and the New Brunswick harmonized sales tax credit, with no separate application to the province. Tell the CRA promptly if you move or your marital status changes, using Form RC325 or RC65 if you prefer paper.
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Paper forms go to the tax centre for your area: Winnipeg for the western provinces and the territories, Sudbury for Ontario and Atlantic Canada, and Jonquiere for Quebec.
The verdict
If you've arrived in Canada this year, RC151 is worth doing early, because the CRA has no Canadian return to work from yet. Use the online form if it's just you and a partner, the paper form if there are children, and take care with the foreign income periods in Step 6. Then file a return every year so the payments don't stop.
Frequently asked questions
What is RC151 used for?
It's the application for the Canada Groceries and Essentials Benefit, including related provincial and territorial programs, for individuals who become residents of Canada.
Is RC151 still the GST/HST credit application?
It's the same form, renamed. The GST/HST credit became the Canada Groceries and Essentials Benefit as of July 2026.
Can I apply for RC151 online?
Yes, for yourself and your spouse or common-law partner. If you have children under 19, the CRA says to use the paper form.
What income goes on RC151?
Income from all sources that wasn't reported on a Canadian return, for the arrival year up to your residency date and the year before, plus two years before if you arrived between January 1 and May 31.
When is the CGEB paid?
Payments are normally issued in July, October, January and April.
