Fill Out CRA Form RC151 Online
GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada
Canada Revenue Agency
Applies for the GST/HST credit for the year a person becomes a resident of Canada.
Reviewed July 2026
How it works
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CRA Form RC151 is the application new residents of Canada use to receive the GST/HST credit, and the Canada Carbon Rebate where it applies, for the year they became resident. Established residents are considered for these payments automatically when they file an income tax return, but newcomers have no return on file yet, so this form bridges the gap for their first year.
You can fill out Form RC151 in the Universal PDF editor, entering your residency date, marital status, and income information directly into the fields, then download the completed PDF to mail to the Canada Revenue Agency. Typing the form helps avoid processing delays caused by unclear handwriting on identification and income lines.
What is Form RC151 used for
The GST/HST credit is a tax-exempt payment made several times a year to help individuals and families with modest incomes offset the sales tax they pay. Eligibility and payment amounts are based on family net income and family size. Because a newcomer has not yet filed a Canadian return, the CRA needs this application to establish eligibility for the period starting when residency began.
The form collects your world income for the parts of the year before you became a resident, since the CRA uses that information to calculate the credit fairly for a partial year. In later years, no separate application is needed; filing your annual income tax return keeps the payments going.
Who files Form RC151
Individuals who became residents of Canada during the year and want to apply for the GST/HST credit for that year use this form. If you have a spouse or common-law partner, only one of you applies for the household, and the form asks for the partner's information and income as well.
Newcomers with children generally should not use RC151. The CRA directs parents to the Canada Child Benefits application instead, which registers the family for the GST/HST credit and related payments at the same time.
How to fill out Form RC151
Have your immigration date, social insurance number, and income records for the year available, then work through the sections:
- Provide your identification details, including your social insurance number and the date you became a resident of Canada.
- Enter your marital status and, if applicable, your spouse or common-law partner's details.
- Report your income for the period of the year before you became a resident, converted to Canadian dollars, and your partner's equivalent income if you have one.
- Complete the residency questions that establish when your eligibility period begins.
- Sign and date the certification, then mail the form to the tax centre listed in the instructions.
Filing context
Mail the completed form to the CRA; there is no need to wait for tax season. Once processed, payments are issued on the regular quarterly schedule, and any amounts you qualified for from your arrival onward are included. To keep receiving the credit in future years, file an income tax return every year, even in years with little or no income to report.
Frequently asked questions
No. It is a one-time application for the year you became a resident. After that, filing your annual income tax return is what keeps the CRA assessing your eligibility.
Usually not. Newcomers with children apply through the Canada Child Benefits application, which also registers the family for the GST/HST credit. RC151 is aimed at individuals and couples without children.
The credit is income-tested. The CRA uses your world income from before you became a resident, along with your income afterward, to calculate the amount you are entitled to for a partial year.
No. One application covers the household. The applicant includes the spouse or common-law partner's information and income on the same form, and the CRA issues the credit to one of you.
After the CRA processes the application, payments join the regular payment cycle for the credit. Processing times vary, so apply soon after arriving rather than waiting until you file your first return.
Related forms
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