Form RC151 for Newcomers: Apply for the CGEB (2026)

Key takeaways

RC151 is still the form number. The 2026 version is called the Canada Groceries and Essentials Benefit Application
No children: use the CRA online form. Children under 19: mail RC151 with proof of birth (and RC66 for the Canada Child Benefit)
You report world income for the year you arrived and one year before (two years before if you arrived January to May)
You need a SIN, or a letter and ID if you cannot get one
Only one form per household. Then file a tax return every year, both spouses

What is Form RC151?

Form RC151 is a Canada Revenue Agency (CRA) application. People who become residents of Canada use it to get the Canada Groceries and Essentials Benefit (CGEB). The CGEB is a tax-free payment every three months for people with low and modest incomes. The form also registers your children under 19 who live in Canada.

The form number did not change when the benefit was renamed. The 2026 PDF (version “RC151 E (26)”) is titled Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada. It says: “The CGEB replaces the goods and services tax/harmonized sales tax (GST/HST) credit.”

As of October 10, 2026, the short description on the CRA’s RC151 web page still mentions the GST/HST credit and the Canada Carbon Rebate. The form itself uses the new CGEB name. Use the current version from the CRA website.

For the benefit itself (amounts, income limits, payment dates), see the Canada Groceries and Essentials Benefit guide.

Who should send RC151?

Send RC151 if you became a resident of Canada for tax purposes this year and you meet the CGEB rules. On the form, the CRA says you are generally eligible if you are:

at least 19 years old, or under 19 and you have (or had) a spouse or common-law partner, or you are (or were) a parent who lives with your child, and
a resident of Canada for tax purposes in the month before and at the start of the month of each payment.

Tax residency, not immigration status, is the test. Permanent residents, workers and students can all be tax residents. Not sure? Use the tax residency checker. Returning residents of Canada also use RC151 (Step 4, part B).

You do not need RC151 if you already sent the same information on Form RC66 for the Canada Child Benefit. RC66 is also used to check your CGEB.

Online form or paper form: which one fits you?

Your situation	What to send	How
No children under 19	RC151	CRA online web form (or paper by mail)
Children under 19, not applying for the Canada Child Benefit	RC151 plus proof of birth for each child	By mail to your tax centre
Children under 18 and applying for the Canada Child Benefit	RC66 and RC66SCH, plus proof of birth. The CRA also uses RC66 to check your CGEB	By mail to your tax centre
Spouse or partner also a resident	One form for the household	Only one of you applies

For the child benefit forms, see the RC66 walkthrough.

How to fill out RC151, step by step

The 2026 form has seven steps.

Your information. Social insurance number (SIN), name, date of birth, language and phone. Use your names in the same order every time you deal with the CRA. If you have only one name, enter it as your last name.
Your address. Mailing address and home address. Say if you moved from another province in the last 12 months.
Marital status. Your status on the date you became a resident, and the date it began. If you are married or common-law, add your partner’s SIN (or tax number), name and date of birth. Tick the box if your partner is a non-resident.
Residency status. Part A is for newcomers: enter the date you, and your partner, became residents. This is usually the day you arrived and set up a home in Canada. Attach any CRA letter about your residency.
Children. Name, date of birth, place of birth and how much of the time each child lives with you. Use Form RC66-1 for more than two children.
Your income. World income not reported on a Canadian return, in Canadian dollars (see the next section).
Signature and date.

What income do you report on RC151?

Step 6 asks for your income from all sources, inside and outside Canada, that was not on a Canadian tax return. Convert each amount to Canadian dollars with the Bank of Canada exchange rate for the day you received it. Enter “0” if you had no income.

You became a resident	Years to report	Example (resident in 2026)
January 1 to May 31	A: January 1 to your arrival date. B: one year before. C: two years before	Arrived February 15, 2026: report January 1 to February 15, 2026, all of 2025 and all of 2024
June 1 to December 31	A: January 1 to your arrival date. B: one year before	Arrived August 1, 2026: report January 1 to August 1, 2026 and all of 2025

Report your partner’s income too, if they became a resident in the same year. If your partner does not live in Canada, do not give their income on RC151.

Why does this matter? The CGEB for July 2026 to June 2027 is based on 2025 income. In your first year, the CRA uses the world income on this form instead of a Canadian return. A wrong amount gives a wrong payment.

Documents to attach

Proof of birth for each child, if the CRA has never paid benefits for that child. The form accepts a birth certificate, a certified copy of birth registration, a hospital record of birth, a passport and other records. For children born outside Canada, it also accepts IRCC documents. Examples are a PR card, a confirmation of permanent residence or a citizenship certificate.
Translations. If a document is not in English or French, send a copy of the original with an acceptable English or French translation.
No SIN? You and your partner need a SIN to apply. If Service Canada will not give you one, attach a letter that explains why. Add a clear copy of an ID, such as a passport, visitor record or IRCC document. See how to get a SIN.

Where to send it and what happens next

If you use the paper form, mail it to your tax centre. The 2026 form lists these addresses:

You live in	Mail to
Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Saskatchewan, Yukon	Winnipeg Tax Centre, Post Office Box 14005, Station Main, Winnipeg MB R3C 0E3
New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island	Sudbury Tax Centre, Post Office Box 20000, Station A, Sudbury ON P3A 5C1
Quebec	Jonquière Tax Centre, 2251 René-Lévesque Boulevard, Jonquière QC G7S 5J2

The CRA then sends a CGEB notice that shows your amount. CGEB payments go out in July, October, January and April. In 2026, they were July 3 and October 5. If a payment is late, wait 10 working days before you call the CRA.

The CRA also checks related provincial programs from RC151. The form lists programs in New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island and Saskatchewan. Examples are the Nova Scotia affordable living tax credit and the Saskatchewan low-income tax credit. Most are paid with the CGEB. The Ontario sales tax credit is paid separately, as part of the Ontario Trillium Benefit.

Common RC151 mistakes

Leaving income blank. Enter “0” if you had no income. A blank can delay your application.
Wrong residency date. Use the date you set up significant ties (a home, a spouse or dependants in Canada). It is often not the date of your first visit.
Two applications. Only one partner applies for the household. The amount is the same either way.
Not filing later. To keep the payments, you and your partner must file a return for the year you arrived and every year after. Start with your first tax return.
Not updating the CRA. Call 1-800-387-1193 if you move, your marital status changes, a child joins or leaves your home, or you leave Canada.

Common questions

Is RC151 still called the GST/HST credit application?

No. The 2026 version of RC151 is called the Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada. The form number stayed the same.

Do I need to file a tax return before I send RC151?

No. RC151 is for your first year as a resident, before your first return. After that, you must file every year to keep getting the benefit.

Can I send RC151 online?

Yes, if you have no children under 19. The CRA has an online version of the form. If you have children, mail the paper form with proof of birth.

My spouse is still abroad. What do I do?

Tick the box that says your spouse or partner is a non-resident. Do not report their income on RC151. The CRA calculates your CGEB as if you were single.

How much will I get?

For July 2026 to June 2027, up to $679 a year for a single person and $890 for a couple, plus $234 for each child under 19 (a single parent gets $445 for the first child instead), before the income test. Try the benefit estimator for your family.

Sources

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.

Form RC151: how newcomers apply for the Canada Groceries and Essentials Benefit