What is the GST/HST credit and do newcomers qualify for it?

What happened to the GST/HST credit?

If you are reading older guides, do not be confused: in 2026 the federal government renamed the GST/HST credit the Canada Groceries and Essentials Benefit (CGEB) and increased the amounts. The structure is the same — a quarterly, tax-free payment to low- and modest-income residents that offsets the GST/HST paid on everyday purchases — and so are the eligibility rules. Any reference to the "GST/HST credit" in CRA documents now means the CGEB.

Do newcomers qualify, and when does eligibility start?

Yes — newcomers are explicitly included, and you do not have to wait until you file your first tax return. The conditions are the same as for everyone else:

• You are a resident of Canada for income tax purposes at the beginning of each payment month (this is a tax concept — it can differ from your immigration status, and most newcomers who have established ties here meet it)
• You are at least 19 years old, or you have a spouse or common-law partner, or you are a parent living with your child

One application per household is required for your first year in Canada. That is the only time newcomers need to apply separately — which brings us to the key newcomer detail.

How do newcomers apply for the first year?

Because you have not filed a Canadian tax return yet, the CRA cannot calculate your benefit automatically. So newcomers apply once, using Form RC151 — Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada:

• No children under 19: use the online RC151 web form on Canada.ca — it is quick and you do not need to mail anything
• Children under 19: print and complete the RC151 PDF and mail it to your tax centre, with proof of birth for each child
• Eligible for the Canada Child Benefit as well: use Form RC66 instead — the information you provide also determines your CGEB eligibility, so one form covers both

The CRA may ask for your date of entry into Canada, marital status, immigration status, and proof of birth for children. You may need to report your pre-arrival income (converted to Canadian dollars using the Bank of Canada exchange rate), since your first year's benefit is based on income from before you filed a Canadian return.

How much is the benefit, and when is it paid?

The amount depends on your adjusted family net income, your marital status, and how many eligible children you have — the lower your family income, the larger the payment. As a reference point, the CRA's published figures for the July 2025–June 2026 benefit year (2024 base year) were:

The benefit is reduced as adjusted family net income rises, and phases out entirely above a threshold — for that same benefit year, the CRA published a phase-out threshold of $45,521. Figures are indexed and change each year, and the CGEB enhancement increased amounts from July 2026 onward.

Payments arrive quarterly, on roughly these dates:

• January 5 and April 2, 2026 (under the GST/HST credit name)
• July 3 and October 5, 2026 (under the CGEB name)
• January 5 and April 5, 2027

One quirk: if your quarterly amount would be less than $50, you do not get four small deposits. The CRA pays your full annual amount as a single lump sum in the July payment instead.

Do I need to reapply every year?

No — and this is where many newcomers leave money unclaimed. After your first year, filing your tax return is your application. Each year, you and your spouse or common-law partner (if applicable) must each file a tax return, even if you had no income to report. The CRA automatically recalculates your eligibility and amount from your return.

Miss a year and your payments can stop until the return is processed — then restart, with missed quarters paid out. An estimated 10 to 12 per cent of eligible Canadians never receive this benefit, most often because they did not file a return or did not know the benefit existed. The single most important habit: file every year by April 30, even with zero income.

What if my situation changes?

Tell the CRA. If you marry, separate, have a child, or your child enters a shared-custody arrangement, your benefit can change. In shared custody, each parent can receive half of the child's share. You can report changes through CRA My Account or by contacting the CRA — and sign up for direct deposit so payments land on the payment date rather than arriving by mailed cheque days later.

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