GST/HST Credit for Newcomers

What Is the GST/HST Credit?

The GST/HST credit is a tax-free quarterly payment from the Government of Canada that helps individuals and families with low to moderate income offset the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) they pay on everyday purchases.

Every time you buy groceries, clothing, electronics, or almost any good or service in Canada, you pay GST (5% federally) or HST (13% to 15% in provinces that combine the federal and provincial sales tax). The GST/HST credit returns some of that money to you.

This is not a loan and does not need to be repaid. It is a benefit that the Canadian government provides to help offset the cost of consumption taxes for people who need it most.

How Much Can You Receive?

The GST/HST credit amounts are adjusted annually for inflation. For the July 2025 to June 2026 benefit year, the maximum annual amounts are approximately:

Single person (no children): Up to $519
Married or common-law couple (no children): Up to $680
Per child under 19: Up to $179 additional per child

These amounts are paid in four quarterly installments (so roughly $130 per quarter for a single person). The exact amount you receive depends on your family net income:

If your income is below a certain threshold (approximately $42,000 for a single person or $55,000 for a family in 2025), you receive the full amount
As income increases above the threshold, the credit is gradually reduced
At higher income levels, the credit is reduced to zero

Since most newcomers have low or no Canadian income in their first year, you will likely qualify for the full amount.

Who Is Eligible?

To be eligible for 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 at the start of the quarter the payment is for, OR you have (or had) a spouse or common-law partner, OR you are (or were) a parent who lives (or lived) with your child
You or your spouse/partner have filed a Canadian income tax return (or, for newcomers in their first year, submitted Form RC151)

As a newcomer, you become eligible from the date you establish residency in Canada. You do not need to be a Canadian citizen or permanent resident — temporary residents such as workers and students who are considered residents for tax purposes can also qualify.

How to Apply: Form RC151

For newcomers, there is a specific form that allows you to start receiving GST/HST credit payments before you file your first Canadian tax return.

What Is Form RC151?

Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) is a simple form that tells the CRA about your residency date, family situation, and income. It is the fastest way for newcomers to start receiving the GST/HST credit.

Download the form at: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc151.html

How to Complete Form RC151

The form asks for:

Section 1 — Personal Information

Your full name, date of birth, and SIN
Your Canadian mailing address
The date you became a resident of Canada (typically your landing date or the date you established residential ties)

Section 2 — Marital Status

Your marital status as of the date you became a resident
Your spouse or common-law partner's name, SIN, and date of birth (if applicable)

Section 3 — Children

Names, dates of birth, and relationship of all children under 19 who live with you
This information is important because it also helps determine your eligibility for the Canada Child Benefit

Section 4 — Income Information

Your worldwide income for the 12-month period before you became a Canadian resident, converted to Canadian dollars
Your spouse's worldwide income for the same period (if applicable)
The CRA uses this to estimate your income level and calculate your benefit amount

Where to Send Form RC151

Mail the completed form to your tax centre. The address depends on your province of residence. Find the correct address at: https://www.canada.ca/en/revenue-agency/corporate/contact-information/where-mail-your-paper-t1-return.html

You can also submit the form through CRA My Account if you have already registered for online access.

When to Submit

Submit Form RC151 as soon as possible after you arrive in Canada and receive your SIN. There is no specific deadline, but the sooner you submit, the sooner your payments begin. Processing typically takes 6 to 8 weeks.

Payment Schedule

The GST/HST credit is paid in four quarterly installments on the following dates:

July 5 (for the April to June quarter)
October 5 (for the July to September quarter)
January 5 (for the October to December quarter)
April 5 (for the January to March quarter)

If the 5th falls on a weekend or holiday, the payment is issued on the last business day before the 5th.

After your first year, you do not need to reapply. The CRA automatically recalculates your GST/HST credit each July based on the income tax return you filed for the previous year. This is another reason why filing your tax return every year is essential, even if you earned no income.

How Payments Are Delivered

Direct deposit: If you have set up direct deposit with the CRA, the payment goes directly into your bank account on the scheduled date. This is the fastest and most reliable method.
Cheque by mail: If you have not set up direct deposit, the CRA mails a cheque to your address on file. This takes longer and carries the risk of lost mail.

Set up direct deposit through CRA My Account at: https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/direct-deposit.html

The Benefit Year Explained

The GST/HST credit operates on a benefit year that runs from July to June. The amount you receive during each benefit year is based on your tax return from two years prior. For example:

July 2025 to June 2026 payments are based on your 2024 tax return
July 2026 to June 2027 payments are based on your 2025 tax return

For newcomers in their first year, the Form RC151 information is used to calculate payments until you file your first regular tax return.

How the GST/HST Credit Connects to Other Benefits

The GST/HST credit is just one of several benefits that are triggered by filing your tax return or Form RC151. Here is how it connects to other key programs:

Canada Child Benefit (CCB)

If you have children under 18, filing your taxes (or Form RC151 in your first year) also triggers the Canada Child Benefit. The CCB is a separate, monthly payment that provides substantial support to families:

Up to $7,787 per year for each child under 6
Up to $6,570 per year for each child aged 6 to 17

The CCB is income-tested and begins to be reduced at family net income above $36,502. Apply using Form RC66.

More details: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview.html

Provincial and Territorial Benefits

Many provinces have their own credits and benefits that are calculated alongside the GST/HST credit:

Ontario Trillium Benefit Combines the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit, and Northern Ontario Energy Credit. Single individuals can receive over $1,000 per year. Eligibility is determined automatically when you file your tax return.

British Columbia Climate Action Tax Credit A quarterly payment for BC residents. Up to $504 per year for an adult and $174 per child. Automatically calculated when you file your return.

Alberta Child and Family Benefit Quarterly payments for Alberta families with children under 18 and income below approximately $43,000. Up to $1,469 per child per year.

Quebec Solidarity Tax Credit Administered by Revenu Quebec (not the CRA). Quebec residents must file both federal and provincial tax returns to qualify. Includes components for the QST, housing, and Northern Quebec residents.

Saskatchewan Low-Income Tax Credit A quarterly payment for Saskatchewan residents. Automatically calculated when you file your return.

Nova Scotia Affordable Living Tax Credit Up to $255 per adult and $60 per child per year.

Each province has its own credits, and you become eligible by filing your tax return. You do not need to apply separately for most provincial credits (except in Quebec).

Canada Workers Benefit (CWB)

If you have employment income, you may also qualify for the Canada Workers Benefit, a refundable tax credit for low-income workers. For 2025, single individuals earning between approximately $3,000 and $23,000 can receive up to $1,518. This is calculated automatically when you file your tax return.

Common Questions

I just arrived in Canada. Can I apply right away?

Yes. As soon as you have your SIN and a Canadian mailing address, you can complete and submit Form RC151. You do not need to wait until tax season.

What if I do not have a SIN yet?

You need a SIN to apply for the GST/HST credit. Apply for your SIN at a Service Canada office as soon as possible after arriving: https://www.canada.ca/en/employment-social-development/services/sin/apply.html

Do I need to apply every year?

No. After your initial application (via Form RC151 or your first tax return), the CRA automatically recalculates your benefit each year based on your tax return. However, you must file a tax return every year to continue receiving payments.

What happens if I move?

Update your address with the CRA as soon as you move. You can do this through CRA My Account online, by calling 1-800-387-1193, or by mailing a completed Form RC325 (Address Change Request). If your address is outdated, your cheques may be sent to your old address.

What if my marital status changes?

Report any change in marital status to the CRA by the end of the month following the change. This affects your benefit calculation. Update through CRA My Account or by calling the CRA.

Can international students receive the GST/HST credit?

Yes, if you are considered a resident of Canada for tax purposes. Most international students who have been in Canada for more than 183 days in a year, or who have established significant residential ties (such as a home, spouse, or dependants in Canada), are considered residents for tax purposes and can apply.

Is the GST/HST credit taxable?

No. The GST/HST credit is a tax-free payment. You do not report it as income on your tax return.

What if I did not receive a payment I was expecting?

Log into CRA My Account to check your benefit status. If a payment is missing, it could be because:

Your tax return has not been assessed yet
Your address or banking information is outdated
Your income exceeds the threshold for receiving the credit
There is an issue with your file that requires review

You can also call the CRA's benefits line at 1-800-387-1193 for assistance.

Tips for Maximizing Your Benefits

File Form RC151 as soon as you arrive

Do not wait until your first tax season. Submitting RC151 immediately after getting your SIN ensures you start receiving payments as quickly as possible.

Set up direct deposit with the CRA

This ensures you receive payments on time without worrying about lost mail. Set it up through CRA My Account.

File your tax return every year

Even in years when your income is zero, filing ensures your benefit eligibility is assessed and payments continue without interruption.

Keep your information updated

Changes to your address, marital status, or number of dependants must be reported to the CRA promptly. Outdated information can delay or stop your payments.

Check your CRA My Account regularly

Log in periodically to verify your benefit amounts, upcoming payment dates, and personal information. This is also where you can see your Notice of Assessment and other important tax documents.

Do not forget provincial benefits

By filing your tax return, you automatically trigger eligibility for provincial credits. In many provinces, the combined federal and provincial benefits for a low-income newcomer family can exceed several thousand dollars per year.

What to Do Next

Apply for your SIN at Service Canada if you have not already: https://www.canada.ca/en/employment-social-development/services/sin/apply.html
Complete Form RC151 and mail it to your tax centre (or submit online through CRA My Account): https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc151.html
Set up direct deposit with the CRA for faster payment delivery.
Register for CRA My Account to track your benefits online: https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html
File your first tax return when tax season arrives (by April 30) to maintain uninterrupted benefit payments.

The GST/HST credit is free money that the government wants to give you. All you have to do is apply and file your taxes. Do not leave it on the table.