GST/HST Credit in Canada: How Newcomers Qualify (and What You Could Receive in 2026)

Not financial advice. For educational purposes only.

Moving to Canada means learning a new financial system — and one of the first things worth learning is that the government may owe you money. The GST/HST credit is a tax-free quarterly payment that helps offset the sales tax you pay on everyday purchases. Most newcomers qualify, including work permit holders, but many never apply because they do not know the program exists or assume they are not eligible.

This guide explains exactly who qualifies, how much you could receive in 2026, and how to apply — including a step-by-step walkthrough of Form RC151, the application specifically designed for people who have recently become Canadian residents.

What Is the GST/HST Credit?

The GST/HST credit is a tax-free payment issued quarterly by the Canada Revenue Agency (CRA). It is designed to help individuals and families with low to moderate incomes offset the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) they pay on everyday purchases.

Every time you buy groceries, clothing, or just about anything in Canada, you pay GST (5% federally) or HST (13-15% in provinces that combine federal and provincial sales taxes). The government recognizes that this consumption tax hits lower-income households harder, so it sends eligible residents money back four times a year.

The credit is completely separate from your employment income or immigration status. It is not a loan. It does not need to be repaid. And you do not need to be a Canadian citizen to receive it.

Do Newcomers Qualify for the GST/HST Credit?

Yes. This is the most important thing to understand: you do not need to be a Canadian citizen or permanent resident to qualify. You need to be a resident of Canada for tax purposes.

Permanent Residents and New Citizens

If you have landed as a permanent resident or become a Canadian citizen, you are considered a resident for tax purposes from your landing date. You qualify as soon as you establish residential ties — renting an apartment, starting a job, or enrolling your children in school.

Work Permit Holders

Yes, work permit holders qualify. This is one of the most common misconceptions among newcomers. The CRA does not use your immigration category to determine eligibility — it uses whether you are a resident of Canada for tax purposes.

If you are living and working in Canada on a work permit, you have significant residential ties to Canada. That makes you a Canadian tax resident. You are eligible for the GST/HST credit.

What "Resident for Tax Purposes" Means

The CRA determines tax residency based on your ties to Canada, not your visa or permit type. Significant residential ties include:

• A home in Canada (owned or rented)
• A spouse or common-law partner living in Canada
• Dependants living in Canada

If you have any of these, you are almost certainly a tax resident — whether you hold a work permit, study permit, PR card, or citizenship certificate.

Other Requirements

You must also:

• Be at least 19 years old (or have a spouse/common-law partner, or be a parent)
• Have filed a Canadian tax return, or submitted Form RC151

There is no minimum income requirement. Even if you earned zero dollars in Canada, you can qualify. In fact, having low or no Canadian income makes it more likely you will receive the full credit amount.

How Much Can You Receive? (2026 Amounts)

For the benefit year running July 2025 to June 2026, here are the maximum annual amounts:

Example: A married couple with two children under 19 could receive up to $1,038 per year ($680 + $179 + $179), paid in quarterly instalments of about $259.50.

These amounts are adjusted annually for inflation. The July 2026 to June 2027 amounts will be slightly higher and are typically announced by the CRA in the spring.

Income Phase-Out

The credit is income-tested. As your adjusted family net income increases above approximately $44,530 (for singles), the credit gradually decreases. For a single individual, the credit reaches zero at roughly $54,704 in net income.

For most newcomers in their first year or two — especially those who arrived partway through the tax year — Canadian income is low enough to qualify for the full amount or close to it.

How to Apply as a Newcomer

There are two paths, depending on whether you have filed a Canadian tax return.

Path 1: You Have Already Filed a Tax Return

If you have been through at least one tax season and filed your return, you do not need to do anything extra. The CRA automatically determines your eligibility and starts sending payments if you qualify.

Make sure your direct deposit is set up in CRA My Account so payments arrive faster. If you have not filed yet, check out our step-by-step guide to filing your first tax return in Canada. Filing is essential — even if your income was zero — because the CRA cannot calculate your benefits without a return on file.

Path 2: You Just Arrived and Have Not Filed Yet — Use Form RC151

If you arrived recently and the next tax season is months away, you do not have to wait. Use Form RC151, officially titled "GST/HST Credit and Climate Action Incentive Payment Application for Individuals Who Become Residents of Canada."

Here is how to complete it:

Step 1 — Download the form. Get Form RC151 from the CRA website at canada.ca.

Step 2 — Enter your personal information. This includes your Social Insurance Number (SIN), date of birth, the date you entered Canada, and your current Canadian address.

Step 3 — Indicate your marital status. If you have a spouse or common-law partner, provide their SIN and income information. They should also submit their own RC151 or file a tax return so the CRA can calculate your household income correctly.

Step 4 — Report your world income for the calendar year before you arrived. This means income earned in your home country — salary, business income, investment returns, pensions. The CRA uses this to determine your benefit amount. Do not skip this section, even if it feels unusual to report foreign income on a Canadian form.

Step 5 — Submit the completed form. You have two options:

• By mail to your nearest CRA tax centre (mailing addresses are listed on the form itself and on the CRA website), or
• Online through CRA My Account (faster — see the section below).

Step 6 — Wait for processing. The CRA typically takes 6 to 8 weeks after receiving your form. Your first payment will arrive on the next quarterly payment date after processing is complete.

How to Apply Online Through CRA My Account

The CRA also offers an online path to submit Form RC151 and manage your benefits through CRA My Account — Canada's secure online portal for individuals. Submitting online is faster than mailing because the form is delivered instantly instead of spending several days in transit.

There is one catch: you have to register for My Account first, and the traditional registration path requires a line from a previously assessed Canadian tax return. As a brand-new resident, you may not have one yet. Fortunately, there are two ways around this.

Option 1 — Register Using the Document Verification Service (Fastest)

This is the best option for newcomers because it gives you instant access without needing a prior tax return on file.

1. Go to canada.ca/my-cra-account.
2. Click "CRA register" and choose to verify your identity using the Document Verification Service.
3. Have one of these ready: a Canadian passport, Canadian permanent resident card, or Canadian provincial driver's licence.
4. Use your phone or webcam to scan the document and take a live selfie. The system verifies the document is genuine and that it matches you in real time.
5. Enter your SIN, date of birth, and postal code.
6. Once verified, you receive full immediate access to My Account.

Option 2 — Register Through a Sign-In Partner (Your Canadian Bank)

If you already have online banking with a major Canadian bank, you can use those same credentials to sign in to the CRA.

1. Go to canada.ca/my-cra-account and choose "Sign-In Partner."
2. Select your bank (RBC, TD, BMO, Scotiabank, CIBC, Tangerine, Desjardins, and others are supported).
3. Sign in with your online banking username and password.
4. Provide your SIN, date of birth, and postal code.
5. If you have not filed a Canadian tax return yet, the CRA will mail a security code to your address (typically 5 to 10 business days). Once it arrives, sign back in and enter it to unlock full access.

Submitting Form RC151 Online

Once you have access to My Account, here is how to submit RC151 digitally:

1. Sign in at canada.ca/my-cra-account.
2. Open the "Submit documents" option from the main menu.
3. When asked for a case or reference number, choose "I do not have a case or reference number."
4. Select the topic that matches your situation — typically "Benefits and credits" → "Submitting benefit application forms (e.g., RC151, RC66)."
5. Upload your completed Form RC151 (you can fill the PDF digitally using Adobe Reader or any PDF editor, or print, fill by hand, and scan).
6. Submit and save the confirmation number for your records.

Processing times are the same as mailing the form (6 to 8 weeks), but submission is instant and you have a digital paper trail.

What Else Can You Do in CRA My Account?

Once registered, My Account lets you:

• View your GST/HST credit payment history and upcoming payment dates
• Set up or update direct deposit so payments arrive faster (and avoid lost cheques)
• Update your address, phone number, and marital status — all of which affect your credit
• View Notices of Assessment after you file your first return
• Apply for the Canada Child Benefit and Climate Action Incentive in the same session
• Track other benefits and tax balances in one place

For most newcomers, the practical sequence is: arrive in Canada → get your SIN → submit Form RC151 (by mail or online via My Account) → file your first Canadian tax return the following spring → manage all benefits and updates through My Account from then on.

When Will You Receive Your First Payment?

GST/HST credit payments are issued four times a year on fixed dates. In 2026, those dates are:

• January 3
• April 4
• July 4
• October 3

If the CRA finishes processing your return or RC151 before the next payment date, your first payment arrives on that date.

Example Timeline

You arrive in Canada in February 2026, get your SIN, and immediately submit Form RC151. The CRA receives it in early March and processes it within 6-8 weeks (by mid-April to early May). Your first payment would likely be on July 4, 2026.

If your total annual credit is less than $50, you receive it as a single lump sum in July rather than quarterly instalments.

Does It Matter If You Were Only in Canada Part of the Year?

Yes, but it works in your favour. Your benefit for the first year is prorated based on the number of months you were a Canadian resident. However, your Canadian income for that partial year is also likely lower, which means you are more likely to receive the maximum credit rate for those months.

After your first full calendar year in Canada and your first complete tax filing, you will receive benefits for the entire 12-month benefit cycle.

GST/HST Credit vs. Other Canadian Benefits

The GST/HST credit is just one of several benefit programs available to newcomers. Here is how it compares:

You can receive multiple benefits simultaneously. Filing your tax return (or submitting RC151) is the single most important step to unlocking all of them.

Common Questions

"I am on a work permit — do I qualify?"

Yes. As long as you are a resident of Canada for tax purposes (meaning you live here, have a home here, or have family here), your immigration category does not matter. File your tax return or submit Form RC151.

"I just got my PR after being on a work permit — do I need to reapply?"

No. If you were already receiving the GST/HST credit while on a work permit, your PR status does not change anything. The CRA already has your information. Continue filing your annual tax return and payments continue automatically.

"My spouse is Canadian — how does that affect my credit?"

The CRA calculates the credit based on combined family net income. If your spouse has higher income, it may reduce the total credit amount. Both of you must file tax returns for the CRA to calculate correctly.

"I earned a lot in my home country before arriving. Will that disqualify me?"

Your world income from the year before you arrived is used for the RC151 calculation. If it was high, your credit could be reduced for the first benefit period. However, for the tax year after you arrive, only your income earned while you were a Canadian resident is used. Many newcomers with lower first-year Canadian income qualify for the full amount.

Next Steps

1. Get your SIN as soon as you arrive in Canada — you need it for everything.
2. Submit Form RC151 if you have not yet filed a Canadian tax return. Do not wait for tax season.
3. File your tax return every year, even if your income was zero. No return means no benefits.
4. Set up CRA My Account to track your payments and manage direct deposit.
5. Start saving what you receive. Consider putting your GST/HST credit payments into a TFSA where they grow tax-free, or toward your first home down payment through the FHSA.

Explore more newcomer guides on the Maple Syrup Money blog, and use our free tools and calculators to plan your finances.

Not financial advice. For educational purposes only. Consult a qualified tax professional for your specific situation.

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Written by Raunaq Singh, Founder of Maple Syrup Money.

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