How Newcomers Can Apply for the Canada Groceries and Essentials Benefit Before Their First Tax Return
New residents of Canada can apply for the Canada Groceries and Essentials Benefit before filing their first Canadian tax return. Learn when to use RC151, what changes if you have children, the SIN and income information needed, and how quarterly payments work.
CA Canada
Benefits & Support ~ 15 min read
18 FAQ
Updated 2026-08-27
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If you are a new resident of Canada for income tax purposes, you do not have to wait until you file your first Canadian tax return to apply for the Canada Groceries and Essentials Benefit, formerly the GST/HST credit. Only one application per household is required. If you have no children, you can submit the RC151 web form online. If you have children under 19, the CRA directs newcomers to use the paper RC151 and mail it with proof of birth for the children, unless you are eligible for the Canada Child Benefit, in which case you should use Form RC66 and the newcomer Schedule RC66SCH instead; the CRA will also use that application to determine your CGEB eligibility. You and your spouse or common-law partner, if applicable, need Social Insurance Numbers. The CRA may ask for your marital status, date of entry, immigration status and income from all sources for you and your spouse or partner for up to two years before you arrived in Canada.
What you need
- You must be a new resident of Canada for income tax purposes and be applying for the first year you became a Canadian resident.
- You must meet the CGEB residency rules when a payment is issued: you must be resident in Canada for tax purposes in the month before the payment and at the beginning of the payment month.
- You generally must be at least 19 years old, unless you are under 19 and have or had a spouse or common-law partner, or you are or were a parent and live or lived with your child.
- You and your spouse or common-law partner, if applicable, need Social Insurance Numbers to receive the CGEB.
- Only one newcomer application per household is required.
- Be prepared to provide your marital status, date of entry into Canada, immigration information and income from all sources for you and your spouse or common-law partner for up to two years before arriving in Canada.
- If you have children under 19 and are applying for them through the newcomer process, provide proof of birth when required by the CRA.
- If supporting documents are not in English or French, provide a copy of the original document together with an acceptable translation.
Eligibility
The Canada Groceries and Essentials Benefit is a tax-free quarterly payment for eligible individuals and families with low and modest incomes. It replaced the GST/HST credit under its new name in July 2026. The basic eligibility and payment structure continue from the former GST/HST credit.
A newcomer can apply before filing a first Canadian tax return for the first year in which they become a resident of Canada for income tax purposes. You may qualify even if you had no income.
To receive a payment, you must be resident in Canada for tax purposes both during the month before the CRA makes the payment and at the beginning of the month in which the payment is made. You normally must also be at least 19 years old. A person under 19 can qualify if they have or had a spouse or common-law partner, or if they are or were a parent and live or lived with their child.
Entitlement also depends on adjusted family net income. If you have a spouse or common-law partner, the CRA combines the applicable income information for both partners when calculating adjusted family net income.
How to do it
- Confirm that you have become a resident of Canada for income tax purposes. Newcomer benefit eligibility is based on tax residency, not simply the date an immigration document was issued.
- Get a Social Insurance Number for yourself and, if applicable, your spouse or common-law partner. The CRA requires both partners to have SINs to receive the CGEB.
- Determine which newcomer application route applies. If you have no children, use the RC151 web form. If you have children under 19, follow the CRA's child-related newcomer process.
- If you have no children, complete the online RC151, Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada.
- If you have children under 19 but are not applying through the Canada Child Benefit route, complete the paper RC151, include the children in your care, attach the required proof of birth and mail the application to your CRA tax centre.
- If you have children and meet the Canada Child Benefit eligibility requirements, complete Form RC66, Canada Child Benefit Application, and the required newcomer Schedule RC66SCH instead. The CRA will also use that information to determine your CGEB eligibility and related provincial or territorial benefits.
- Provide the requested income information for yourself and your spouse or common-law partner. The CRA may require income from all sources for up to two years before you arrived in Canada so that it can calculate benefits before your first Canadian tax return is available.
- If documents are in a language other than English or French, include an acceptable translation with a copy of the original where supporting documents are required.
- Keep your address, marital status, children and other personal information current with the CRA after applying because changes can affect your payment amount.
- File your Canadian income tax return every year after becoming a resident. The CRA recalculates the CGEB each July using the previous year's tax information, and late filing can interrupt future quarterly payments.
Can newcomers get the Canada Groceries and Essentials Benefit before filing taxes?
Yes. The CRA specifically allows new residents of Canada to apply for the Canada Groceries and Essentials Benefit before filing their first Canadian income tax and benefit return.
This newcomer application is for the first year you become a resident of Canada for income tax purposes. After you begin filing Canadian tax returns, the CRA normally determines CGEB eligibility automatically from your annual tax return.
You can apply even if you have no income, provided you meet the other eligibility requirements.
What is the Canada Groceries and Essentials Benefit?
The Canada Groceries and Essentials Benefit, or CGEB, is a tax-free quarterly benefit administered by the Canada Revenue Agency for individuals and families with low and modest incomes.
The benefit replaced the GST/HST credit under its new name in July 2026. The CRA states that the eligibility, payment calculation and structure remain the same as under the GST/HST credit.
The CGEB is not taxable and does not have to be reported as income on your Canadian tax return.
Which form should a newcomer use?
The correct application depends primarily on whether you have children and whether you qualify for the Canada Child Benefit.
| Your situation | Application route | How to submit |
|---|---|---|
| New resident with no children | RC151 web form | Online |
| New resident with children under 19 who is not using the CCB application route | RC151 | Paper application mailed to the CRA with required proof of birth |
| New resident with children who is eligible for the Canada Child Benefit | RC66 and newcomer Schedule RC66SCH | Follow the CRA's CCB newcomer application process |
Only one CGEB newcomer application per household is required.
How to apply with RC151 if you have no children
If you are a new resident of Canada and have no children, the CRA provides an online RC151 web form.
The current form is called RC151, Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada.
The web form lets eligible newcomers apply electronically without mailing a paper RC151.
What if you are a newcomer with children under 19?
The process is different if you have children under 19 in your care.
The CRA's current CGEB instructions direct newcomers with children to download and print the paper RC151, include the children in their care, attach proof of birth for the children being registered and mail the application to the appropriate CRA tax centre.
However, if you meet the eligibility requirements for the Canada Child Benefit, the CRA directs you to use the CCB application route instead. Information supplied through Form RC66 is also used to determine eligibility for the CGEB and related provincial or territorial programs.
When should newcomers use Form RC66 instead of RC151?
If you have a child under 18 and are eligible for the Canada Child Benefit, use Form RC66, Canada Child Benefit Application, together with the newcomer information required by the CRA.
Newcomers applying for the CCB generally also complete Schedule RC66SCH, Status in Canada and Income Information.
The CCB has its own eligibility requirements. You generally must:
- live with a child who is under 18;
- be primarily responsible for the child's care and upbringing;
- be a resident of Canada for tax purposes;
- meet the applicable citizenship or immigration-status condition.
For CCB purposes, the CRA recognizes Canadian citizens, permanent residents, protected persons, certain temporary residents and individuals registered or entitled to be registered under the Indian Act. A temporary resident generally must have lived in Canada throughout the previous 18 months and have a valid permit in the 19th month that meets the CRA conditions.
If a newcomer with children does not yet meet the CCB requirements, the child information can still be relevant to registration for the CGEB and other CRA-administered programs. Follow the current CRA newcomer instructions for your exact situation.
Do newcomers need a Social Insurance Number for the CGEB?
Yes. The CRA states that you and your spouse or common-law partner, if you have one, need a Social Insurance Number to receive the Canada Groceries and Essentials Benefit.
If you do not yet have a SIN, obtain one through Service Canada before completing the benefit process that requires it.
What information does a newcomer need to provide?
The CRA may require information about:
- your marital status;
- the date you entered Canada;
- your immigration or residency situation;
- your Social Insurance Number;
- your spouse or common-law partner's information, if applicable;
- children in your care, if applicable;
- your income from all sources before becoming resident in Canada;
- your spouse or common-law partner's income from all sources.
The CRA states that newcomers may be asked for income information covering up to two years before arriving in Canada. This allows the CRA to calculate income-tested benefits before a Canadian tax return is available.
Why does the CRA ask for income earned before you moved to Canada?
The CGEB is income-tested. When you have not yet filed a Canadian return, the CRA needs other income information to calculate your entitlement.
Newcomers may therefore need to report income from all sources for themselves and their spouse or common-law partner for periods before Canadian residency.
This does not mean that pre-residency foreign income automatically becomes taxable in Canada. The CRA states that income earned outside Canada before becoming a Canadian resident is not taxed in Canada merely because it is provided for benefit-calculation purposes.
What proof is required for children?
When the CRA requires proof of birth for a child, the document must establish the child's identity and birth information according to the CRA's supporting-document rules.
The CRA requires proof of birth for children included in the newcomer application when applicable, particularly where benefits have not previously been paid for the child.
If an original supporting document is in a language other than English or French, include an acceptable translation and a copy of the original document.
How does CGEB eligibility work for newcomers?
To receive a CGEB payment, you must be a resident of Canada for income tax purposes:
- during the month before the CRA makes the payment; and
- at the beginning of the month in which the payment is made.
You generally must also be at least 19 years old.
If you are under 19, you may still qualify if:
- you have or had a spouse or common-law partner; or
- you are or were a parent and live or lived with your child.
Meeting these basic conditions does not guarantee a payment. Your adjusted family net income must also be within the applicable income range.
What does resident of Canada for tax purposes mean?
CGEB eligibility is based on tax residency, not only immigration status.
The CRA generally considers you resident when you normally live in Canada and have established significant residential ties. Examples can include:
- a home in Canada;
- a spouse or common-law partner in Canada;
- dependants in Canada.
If your tax residency is uncertain, use the CRA's official residency guidance rather than assuming that the date you entered Canada automatically determines your tax-residency date.
How much can you receive in 2026?
CGEB payments are recalculated each July.
For the July 2026 to June 2027 payment period, based on the 2025 base year, the CRA states that an eligible household could receive up to:
- $679 for a single individual;
- $890 for a married or common-law couple;
- $234 for each eligible child under 19.
The actual amount depends on adjusted family net income, marital status and the number of eligible children.
What are the 2025 income thresholds for CGEB payments?
For the July 2026 to June 2027 benefit period, entitlement is based on the 2025 base year.
For a single person with no children, the CRA lists a maximum adjusted family net income threshold of $60,012. For a married or common-law couple with no children, the threshold is $64,232.
The maximum threshold increases when eligible children are included. For example, the CRA lists a 2025 threshold of $68,912 for one child, $73,592 for two children, $78,272 for three children and $82,952 for four or more children.
The amount you actually receive is calculated using the CRA formula and may be reduced before you reach the maximum threshold.
When are Canada Groceries and Essentials Benefit payments made?
The CGEB is normally paid four times per year.
The 2026 payment dates published by the CRA are:
- January 5, 2026, issued under the former GST/HST credit name;
- April 2, 2026, issued under the former GST/HST credit name;
- July 3, 2026, under the Canada Groceries and Essentials Benefit;
- October 5, 2026, under the Canada Groceries and Essentials Benefit.
A newcomer does not automatically receive every payment listed for the calendar year. Entitlement depends on when Canadian tax residency and the other eligibility conditions begin and when the CRA processes the necessary information.
How long does an RC151 newcomer application take?
The CRA does not publish a separate fixed service standard specifically identifying an RC151 Canada Groceries and Essentials Benefit newcomer application.
Processing can depend on whether the application is complete, whether income and residency information can be verified and whether the CRA needs additional supporting documents.
If you applied through the Canada Child Benefit route because you have children, the CRA provides separate processing information for CCB applications and lets applicants check current processing times.
Is the newcomer CGEB application free?
Yes. There is no CRA application fee for RC151 or for receiving the Canada Groceries and Essentials Benefit.
You do not need to pay a private company to apply. Use the official CRA forms and services.
Do both spouses need to submit RC151?
No. The CRA states that only one application per household is required for the newcomer CGEB application.
If you have a spouse or common-law partner, however, their SIN and income information are relevant because the benefit is generally calculated using your combined adjusted family net income.
Only one spouse or partner receives the CGEB payment for the household.
Can you apply if you had no income?
Yes. You may qualify for the CGEB even if you had no income.
You still need to provide the information requested by the CRA so it can establish your eligibility and calculate the benefit correctly.
Do you still have to file a Canadian tax return later?
Yes. RC151 allows a newcomer to start the benefit process before the first Canadian tax return, but it does not replace future annual tax filing.
After becoming resident, you and your spouse or common-law partner should file the required Canadian income tax return every year, even if there is little or no income to report, to keep receiving income-tested CRA benefits and credits.
The CRA recalculates the CGEB every July using the previous year's tax information. The CRA states that filing by April 30 each year helps avoid interruptions to quarterly CGEB payments.
What happens if you file your tax return late?
If the tax return needed for the next benefit period is filed late, CGEB payments can stop temporarily.
Once the CRA assesses the late return, it determines whether you remain entitled to the benefit. If you missed payments for which you were entitled, the CRA states that retroactive amounts will be included with the next scheduled payment.
What if your marital status changes after you apply?
Tell the CRA when your marital status changes. Marriage, becoming common-law, separation and divorce can change adjusted family net income and the amount of CGEB you receive.
The CRA recalculates the benefit when relevant family information changes, and an incorrect marital status can result in an underpayment or overpayment.
What if a child starts living with you after you apply?
Child information can change your CGEB amount.
If you receive the Canada Child Benefit for a child, that child is automatically considered in the CRA's CGEB calculation. If you become primarily responsible for another child, update the CCB or child-benefit information using the CRA procedure that applies to your situation.
What if you share custody of a child?
Parents in a qualifying shared-custody arrangement may each be eligible for half of the CGEB amount for that child.
The CRA uses the same shared-custody framework applied for the Canada Child Benefit when determining the child-related CGEB amount.
Common newcomer application mistakes to avoid
- Waiting for the first Canadian tax return when you could apply during your first year of Canadian tax residency.
- Using the no-children online RC151 route when your situation requires the child-related application process.
- Submitting both RC151 and RC66 unnecessarily for the same household when the CRA directs you to the CCB route.
- Leaving out a spouse or common-law partner's SIN or income information.
- Reporting only Canadian income when the CRA requests worldwide income information from before arrival for benefit calculations.
- Forgetting proof of birth when required for children.
- Sending a foreign-language document without the required translation.
- Assuming an immigration arrival date automatically establishes the same date for Canadian income-tax residency.
- Failing to file annual Canadian tax returns after the newcomer application has been processed.
Newcomer CGEB application checklist
- Confirm the date you became resident in Canada for income tax purposes.
- Obtain your SIN and your spouse or common-law partner's SIN if applicable.
- Gather income information for yourself and your spouse or partner for the periods requested by the CRA.
- If you have no children, use the online RC151 web form.
- If you have children under 19, determine whether RC151 or the CCB application route applies.
- If eligible for the CCB, complete RC66 and the newcomer Schedule RC66SCH as required.
- Provide proof of birth for children when required.
- Provide acceptable translations for supporting documents not in English or French.
- Submit only one CGEB newcomer application per household.
- Keep your marital status, address and child information current.
- File your Canadian tax return every year to keep future payments from being interrupted.
Frequently asked questions
Can a newcomer apply for the Canada Groceries and Essentials Benefit before filing taxes?
Yes. A new resident of Canada can apply for the CGEB for the first year they become resident for income tax purposes before filing their first Canadian income tax return.
Is the Canada Groceries and Essentials Benefit the same as the GST/HST credit?
The CGEB replaced the GST/HST credit under its new name in July 2026. The CRA states that its eligibility, payment calculation and structure remain the same as under the GST/HST credit.
What form does a newcomer use to apply for the CGEB?
A newcomer with no children can use the online RC151 web form. Newcomers with children under 19 follow the child-related application process, which may involve paper RC151 or Form RC66 and RC66SCH if they are eligible for the Canada Child Benefit.
Can I submit RC151 online?
Yes if you are a new resident with no children. The CRA provides an online RC151 web form for that situation. The current CRA instructions use a different process for newcomers with children under 19.
What should I do if I am a newcomer with children?
If you have children under 19, follow the CRA's child-related newcomer instructions. If you qualify for the Canada Child Benefit, use Form RC66 and the required newcomer Schedule RC66SCH; that information is also used to determine CGEB eligibility.
Do I need a SIN to apply for the Canada Groceries and Essentials Benefit?
You and your spouse or common-law partner, if applicable, need Social Insurance Numbers to receive the CGEB.
Do both spouses have to apply for the CGEB?
No. The CRA states that only one newcomer application per household is required. Information about both spouses or common-law partners is still required when calculating adjusted family net income.
Can I get the CGEB if I had no income?
Yes. The CRA states that you may be eligible even if you had no income, provided you satisfy the other residency, age and family-income conditions.
Why does RC151 ask for income from before I moved to Canada?
The CGEB is income-tested, and a newcomer has no previous Canadian tax return for the CRA to use. The CRA may therefore request income from all sources for you and your spouse or common-law partner for up to two years before arrival so it can calculate your benefit entitlement.
Will income I earned before moving to Canada be taxed because I report it on a benefit application?
No solely for that reason. The CRA states that income earned outside Canada before you became a Canadian resident is not subject to Canadian tax merely because the information is supplied for benefit calculations.
What documents are needed for a child on a newcomer CGEB application?
The CRA requires proof of birth for children when applicable. If an original supporting document is not in English or French, include an acceptable translation together with a copy of the original document.
How old do I have to be to receive the CGEB?
You generally must be at least 19. A person under 19 can qualify if they have or had a spouse or common-law partner, or if they are or were a parent and live or lived with their child.
How much is the Canada Groceries and Essentials Benefit in 2026?
For the July 2026 to June 2027 benefit period, the CRA states that eligible recipients may receive up to $679 if single, up to $890 if married or common-law, plus up to $234 for each eligible child under 19. Actual payments depend on adjusted family net income and family circumstances.
How often is the Canada Groceries and Essentials Benefit paid?
The CGEB is normally paid quarterly. The 2026 CRA payment schedule lists January 5 and April 2 under the former GST/HST credit name and July 3 and October 5 under the CGEB.
How long does an RC151 application take to process?
The CRA does not publish a separate fixed processing standard specifically for RC151 newcomer CGEB applications. Processing can vary if information or supporting documents need to be verified.
Do I still have to file a tax return after applying with RC151?
Yes. RC151 is used to establish newcomer benefits before your first return. Afterward, you and your spouse or common-law partner should file Canadian tax returns every year so the CRA can calculate ongoing CGEB and other income-tested benefits.
What happens if I file my Canadian tax return late?
Your quarterly CGEB payments may stop temporarily. After the CRA assesses the return, it will recalculate your entitlement and issue missed amounts retroactively with a scheduled payment if you were eligible.
Does shared custody affect the CGEB?
Yes. In a qualifying shared-custody arrangement, each parent may receive half of the CGEB amount associated with the child, subject to the CRA rules.
Official sources
Canada Groceries and Essentials BenefitHow to get the Canada Groceries and Essentials BenefitWho is eligible for the Canada Groceries and Essentials BenefitHow much you can get from the Canada Groceries and Essentials BenefitCanada Groceries and Essentials Benefit payment datesRC151 Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of CanadaRC4210 Canada Groceries and Essentials BenefitNewcomers to Canada and the CRAWho can apply for the Canada Child BenefitHow to apply for the Canada Child BenefitRC66 Canada Child Benefit ApplicationRC66SCH Status in Canada and Income InformationRelated procedures
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