If you do not have children and it is your first tax return in Canada, to apply for the GST/HST...
How to Fill Out Form RC151 Online: GST/HST Credit and Canada Carbon Rebate for New Residents of Canada
If you recently became a resident of Canada, you may need to complete Form RC151 to apply for the GST/HST Credit (now renamed the Canada Groceries and Essentials Benefit) and the Canada Carbon Rebate (Expired in Apr 2025) before filing your first Canadian tax return.
This form allows the Canada Revenue Agency, CRA, to determine whether you are eligible to receive certain benefit and credit payments. The CRA uses the RC151 to confirm your residency date, marital status, family information, and world income before you arrived in Canada.
In some cases, the CRA may also request this information after reviewing your account. For example, you may receive a letter or notice stating:
Explanation
The CRA cannot calculate the amount of the CCR you may be entitled to receive for April 2024 to January 2025 without the following information:- your world income, converted to Canadian dollars, for the period in 2023 before you came to Canada
If you receive a notice like this, completing Form RC151 can help the CRA calculate your GST/HST Credit and Canada Carbon Rebate entitlement.

Options for Completing or Submitting Form RC151
The CRA provides different ways to complete or submit Form RC151. However, the online web form is generally the preferred option because it is faster, easier, and avoids mailing delays.
Option 1: Complete the RC151 Online Web Form, Recommended
The CRA’s online web form allows you to complete the application electronically.
Online RC151 web form:
https://www.canada.ca/en/revenue-agency/services/child-family-benefits/gsthstc-apply.html/1000
This is usually the best option if you are able to access it and complete the form online.
Option 2: Download and Complete the PDF Form
You can also download the RC151 PDF, complete it, print it, sign it, and submit it to the CRA.
RC151 PDF:
https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/rc151/rc151-25e.pdf
This option may be useful if you want to keep a paper copy or if the CRA specifically asks you to submit the signed form.
Option 2a: Upload the Form Through CRA My Account
If the CRA sent you a request or letter asking for this information, you may be able to upload the completed form or supporting documents through Submit Documents Online in CRA My Account.
Submit documents online:
https://www.canada.ca/en/revenue-agency/services/e-services/submit-documents-online.html
When uploading documents, make sure you select the correct case or reference number if the CRA provided one.
Option 2b: Mail the Form to the CRA
If you complete the PDF version, you can also mail the signed form to the appropriate CRA tax centre.
CRA tax centre addresses:
https://www.canada.ca/en/revenue-agency/corporate/contact-information/tax-centres.html
Mailing is generally slower than using the online web form or uploading documents through CRA My Account.
Option 4: Provide the Information by Phone
You may also be able to provide the information by calling the CRA directly, especially if the CRA only needs to confirm your world income before you arrived in Canada.
Before calling, have the following ready:
- Your SIN
- Date of birth
- Current address
- Date you arrived in Canada
- Your world income before arriving in Canada, converted to Canadian dollars
- Your spouse or common-law partner’s information, if applicable
You can call the CRA benefits line at:
1-800-387-1193 from inside Canada
1-613-940-8495 from outside Canada or the United States
However, if the CRA specifically asks you to complete Form RC151 or submit documents, it is usually best to complete the online web form or upload the document through CRA My Account.
Before You Begin
Before starting the RC151 application, have the following information ready for yourself and your spouse or common-law partner, if applicable:
- Full name
- Date of birth
- Address
- Telephone number
- Social Insurance Number, SIN
- Residency and income information for the last 36 months
The CRA’s online form also notes that the service may not be available daily from 3:00 a.m. to 6:00 a.m. ET due to system maintenance. The web form may take approximately 20 minutes to complete.

Step 1: Personal Information and Address
In the first section, enter your personal information, including:
- First name
- Last name
- SIN
- Date of birth
- Language of correspondence
- Phone type
- Phone number
You will also need to enter your mailing address and home address.
If your home address is the same as your mailing address, you can select the box indicating that both addresses are the same.
At the end of this section, the CRA may ask whether you moved from a different Canadian province or territory within the last 12 months. Select Yes or No, depending on your situation.

Step 2: Marital Status
In this section, you must indicate your marital status on the date you arrived in Canada.
The options may include:
- Single
- Married
- Common-law
- Separated
- Divorced
- Widowed
You must also enter the date when that marital status began.
If your marital status has not changed since entering Canada, select No when asked whether your marital status has changed.
If you are married or common-law, you must provide your spouse or common-law partner’s information, including:
- First name
- Last name
- SIN, if they have one
- Date of birth
- Whether their address is the same as yours
If your spouse or common-law partner does not have a SIN and is a non-resident of Canada, the form indicates that you can leave the SIN field blank.

Step 3: Residency
In this section, you must provide your residency status.
If you recently arrived in Canada, you will generally select Newcomer to Canada.
You must then enter the date you arrived in Canada.
If you have a spouse or common-law partner, you must also provide their residency status. The options may include:
- Newcomer to Canada
- Returning resident of Canada
- Resident of Canada for more than 3 years
- Outside of Canada
You must also enter the date your spouse or common-law partner arrived in Canada, if applicable.

Step 4: World Income
This is one of the most important sections of the RC151.
The CRA may ask for your world income before you became a resident of Canada. This means income you earned from all sources, inside or outside Canada, before your Canadian residency date.
This may include:
- Employment income
- Self-employment income
- Rental income
- Pension income
- Investment income
- Other income received before arriving in Canada
The income must be reported in Canadian dollars. If the income was earned in another currency, you must convert it to CAD.
If you had no income before arriving in Canada, you may enter $0, as long as that is accurate.
This section is especially important if you received a CRA letter stating that they cannot calculate your benefits without your world income information.

Step 5: Review, Attestation, and Submission
Before submitting the form, the system will show a summary of the information entered. Review everything carefully, including your:
- Name
- SIN
- Date of birth
- Address
- Marital status
- Residency date
- Spouse or common-law partner’s information
- World income amounts
At the bottom of the final screen, you will see a Privacy Statement and an Attestation section.
You must check the box confirming that all information included in the application is true, complete, and not false or misleading.
After reviewing and confirming the information, click Submit to send the application.
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Conclusion
Form RC151 is important for new residents of Canada who want to apply for the GST/HST Credit and Canada Carbon Rebate before filing their first Canadian tax return. It may also be required if the CRA sends a letter asking for your world income before you arrived in Canada.
Although there are several ways to submit the information, the online web form is usually the preferred method because it is faster and avoids delays by mail.
Before submitting, make sure your residency date, marital status, family information, and world income converted to Canadian dollars are accurate.