How to Apply for the GST/HST Credit (CGEB) in 2026: Do You Need to Apply?
If you already live in Canada
- File your income tax return every year. For payments from July 2026 to June 2027 the CRA uses your 2025 return.
- Fill in the spouse or common-law partner section on page 1 of your return, including their SIN and net income, even if it is zero. Only one of you receives the benefit for both, usually the person whose return is assessed first.
- Keep your information current in CRA My Account: address, direct deposit, marital status and children.
If you are new to Canada
- Become a resident of Canada for income tax purposes, and meet the eligibility rules.
- Send Form RC151 for the year you became a resident. Include your spouse or common-law partner’s details if you have one.
- Get a social insurance number for you and your spouse or partner. If Service Canada refuses one, attach a note explaining why and a copy of one identity document, such as a passport or birth certificate.
- File your tax return each year after that.
If you have children
- Children are registered automatically if you receive the Canada Child Benefit.
- If you do not, register them under "Apply for child benefits" in CRA My Account, or send Form RC66. The CRA may ask for proof of birth.
- To qualify for a child, the child must be under 19, live with you and depend on you for support. A child in agency or foster care does not qualify.
If you are about to turn 19
You must be at least 19 in the month before a payment, unless you have or had a spouse or common-law partner, or you are a parent living with your child. If you turn 19 before April 2027, file your 2025 return; the CRA checks your eligibility automatically and your first payment comes in the quarterly payment after your birthday.
Changes you must report
| Change | When to report |
|---|---|
| Marital status (marriage, separation of at least 90 days, divorce, death of a spouse) | By the end of the month after the change, using My Account, by phone or with Form RC65 |
| A child is born, moves in, begins shared custody, or moves out | As soon as possible, so the amount is recalculated |
| New address | Immediately. Payments can stop if your address is out of date |
| You or your spouse stop being a resident of Canada | Call the CRA at 1-800-387-1193 |
After you apply
You do not need to renew. The CRA recalculates the benefit every July from your previous year’s return. If something is wrong, see what to do when a payment is missing or stopped, and estimate what you could get with the CGEB calculator.
Frequently asked questions
Do I have to apply for the GST/HST credit (CGEB)?
Not if you file a tax return. The CRA determines your eligibility from your return, even if you had no income. New residents of Canada must apply with Form RC151.
How do newcomers apply for the CGEB?
Send Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, for the year you became a resident. You and your spouse or common-law partner each need a social insurance number, or a note explaining why you do not have one plus an identity document.
How do I get the CGEB amount for my children?
Children are registered automatically if you are eligible for the Canada Child Benefit. If not, register them through "Apply for child benefits" in CRA My Account or send Form RC66.
When do I start getting paid after I file?
Payments are made on the quarterly dates once your return is assessed. If you were entitled to amounts you missed, the CRA pays the retroactive amount with your next scheduled payment.
Can I apply if I did not file last year?
File the missing return first. The benefit is calculated from your tax return, so payments cannot be calculated until the CRA has it.