RC151 GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada

What is the Canada Carbon Rebate?

When you pay for gas at the pump, a portion of the cost is a federal carbon tax. As a result, the Canada Carbon Rebate (CCR), formerly known as the Climate Action Incentive Payment (CAIP), is a non-taxable amount aimed at helping individuals and families offset the cost of federal pollution pricing.

Are you curious to know how much the carbon tax rebate will be for the 2024 tax year? The amount will depend on the number of family members in your household and where you live. Also, if you reside in a small community or rural area, you will receive a 20% top up to the base amount.

For example, in 2024 and 2025, a family of 4 who lives in rural Alberta, could receive nearly $2,100 annually. In contrast, a family of 4 living in a city in New Brunswick could receive $760 annually.

For more details on the exact amounts, check the Government of Canada's estimator tool. 

You may be wondering when you can receive the carbon tax rebate. Here are the Canada Carbon Rebate payment dates: 

• April 15, 2024
• July 15, 2024
• October 15, 2024
• January 15, 2025

However, if the payment date lands on a Saturday, Sunday, or a federal statutory holiday, then the payment will be issued on the last business day prior to the stated date.

What is the GST/HST credit?

The Goods and Services Tax/Harmonized Sales Tax Credit—known as the GST/HST credit—is a tax-free payment given to low income individuals and families to help offset the GST or HST they pay when buying goods or services. For example, this could be tax paid for a new wardrobe, mobile phone, or dining out at a local restaurant.

The amount you can expect to receive will be based on your adjusted family net income and whether you have children under the age of 19 who are registered for the Canada Child Benefit (CCB) and the GST/HST credit. 

The amount you can receive will vary depending on your province or territory. To give you an idea for the 2023 tax year (payment period from July 2024 to June 2025), you could receive up to the following amounts if you live in Ontario:

• $140 if you’re single
• $70 if you’re married or have a common law partner
• $39 for each child under the age of 19

The GST/HST credit payment dates occur on a quarterly basis:

• July 5, 2024
• October 5, 2024
• January 5, 2025
• April 5, 2025

Explaining the RC151 form and eligibility

The RC151 form is specifically for new residents of Canada to apply for both the GST/HST credit and the CCR. Individuals or those with children are welcome to apply for this government benefit.

Who is eligible for the Canada Carbon Rebate and GST/HST credit?

To qualify for this government credit, you must be:

• a resident of Canada
• 19 years of age or older

If you’re younger than 19, then you must meet one of the following criteria:

• you have (or had) a spouse or common law partner
• you are (or were) a parent and live (or lived) with your child

What are the benefits of applying?

The Canada Carbon Rebate assists in covering the cost of the federal pollution price, while the GST/HST credit helps to offset the taxes you pay for goods and services.

Since newcomers to Canada may take some time to secure employment, applying for these government credits can be beneficial. 

Keep in mind, that if you have a spouse or common law partner who is also a resident of Canada, only one of you can get the GST/HST credit. It doesn’t matter who applies because the amount received will be the same.

How do you access the form?

Here’s how to obtain the RC151 form: 

Step 1: Go to this CRA webpage. 

Step 2: You can download the form and fill it out electronically or print out a hard copy and fill the form out by hand.

Step 3: For people with disabilities, you can order an alternative format here.

A quick tip: Since the RC151 form is separate from your tax return, you can apply for these government benefits upon entering Canada, meaning you don't need to wait until you file your first tax return.

What documents are required?

Before you begin filling out the form, you will need to have a Social Insurance Number (SIN). If you need to acquire one, you can find out how to apply through the Government of Canada's website.

If you’re married or have a common law partner, you’ll also need their SIN. However, if Service Canada will not give you (or your spouse or common law partner) a SIN, you can still fill out this form and include a letter explaining why you’re unable to get one. If you don't have a SIN, you’ll need a photocopy of one of the following documents:

• passport
• driver’s licence
• visitor’s record
• birth certificate or proof of birth
• any document issued by Immigration, Refugees and Citizenship Canada 
• any document that shows your/spouse’s/common law partner’s identity

How to complete the RC151 form

Here are step-by-step instructions on how to fill out the sections of the RC151 form to help make the process easier. 

Step 1: Fill out your information. Here’s where you’ll need to enter your SIN. Plus, you’ll provide your full name, date of birth, whether you prefer English or French correspondence, and your phone number(s).

Step 2: Your address. In this section, you’ll enter your mailing address and home address. You’ll also state whether you’ve moved from a different province or territory within the past 12 months. If you have, indicate where you moved from and the date you moved. 

Step 3: Your marital status. Check the box that matches your marital status based on the date when you became a resident of Canada. Then, enter the date when the marital status began (if you’ve always been single, leave the date blank). 

If your marital status has changed since you became a resident of Canada, then check the box that matches your new marital status and enter the date that it changed.

If you’re married or have a common law partner, here’s where you’ll provide their information, including their SIN, first and last name, date of birth, and address (if it’s different from yours).

Step 4: Your residency status 

A) Newcomer to Canada

• Enter the date when you became a resident of Canada.
• If you have a spouse or common law partner, enter the date when they became a resident of Canada.

B) Returning resident of Canada

• State the province or territory that you lived in before you moved out of Canada. 
• Next, enter the date when you became a non-resident of Canada.
• Finally, enter the date you became a resident of Canada again.

Repeat the above steps if you have a spouse or common law partner.

Step 5: Information about the child(ren). This section is for those who have shared custody of their kids, which usually happens after a separation or divorce. The CRA defines a shared custody scenario as when a child lives with you 40%-60% of the time and the remainder of the time is spent with the other individual at a different address.

For each child, you’ll need to provide their first and last name, gender, date of birth, city of birth, and province of birth (or country if born outside of Canada). Then you’ll confirm that you have shared custody of the child. Repeat these steps for the second child. If you have more than 2 kids, you can fill out Form RC66-1, Additional Children. 

If the CRA hasn’t paid any benefits for the child or children you’ve mentioned in this form, you’ll be required to provide proof of birth. 

Step 6: Income. This is where you enter your and your spouse or common law partner’s income that was not reported on a Canadian tax return. The income must be converted into Canadian dollars using the Bank of Canada exchange rate. 

For example, if you earned income in the United States, you’ll need to convert United States dollars (USD) to Canadian dollars (CAD).

Let’s say, you earned $40,000 USD, with the exchange rate of 1.372, that would equal $54,880 CAD ($40,000 x 1.372 = $54,880).

If you had no income, enter “0”.

Section A–The year you became a resident of Canada:

We'll now go through sections A to C. In section A, this is where you enter the year you became a resident of Canada, such as “2024.”

Then, enter the income you and your spouse or common law partner earned from January of the year you entered above until the date when each of you became a resident. 

For instance, if you both became residents on May 15, 2024, then you’d enter the incomes you earned from January 1, 2024, to May 14, 2024. 

If your spouse or common law partner did not become a resident in the same year, do not enter their income. 

Section B–1 year before you became a resident of Canada:

Now, enter the year before you became a resident of Canada. So, if you became a resident in 2024, you’ll enter “2023.”

Next, enter the income earned in that year for you and your spouse or common law partner. Please note that if your spouse or common law partner is a non-resident, do not provide their income.

Section C–2 years before you became a resident of Canada:

You only have to complete this section if you became a resident of Canada between January 1 and May 31 of the year you entered in Section A.

1. Enter the year that is 2 years prior to when you became a resident of Canada. For example, if you became a resident of Canada on May 15, 2024, you would enter “2022.” 
2. Enter the income that you and your common law partner earned 2 years before each of you became a resident in Canada. 

A friendly reminder, if your spouse or common law partner is a non-resident, do not provide their income.

Step 7: Your signature. Lastly, you’ll need to provide your (digital) signature to confirm that the information you’ve provided is accurate and complete. So, you may want to double check your work before you sign on the dotted line.

Tips and ways to avoid mistakes

If you have a spouse or common law partner, only one of you needs to fill out the RC151 application form. Regardless of who applies, the amount you will receive will be the same.

Once you start receiving these benefits, it’s important to stay up to date and file your tax returns on time to ensure there are no disruptions to the benefit payments. Otherwise, if you file your tax return late or you don’t pay your income tax balance by the due date, then your benefit payments may be delayed.

How to submit the RC151 form

Depending on your address, you will be required to mail your form to one of 3 tax centres in Canada. Refer to the chart below to determine where to submit your completed form.

Get a head start on your financial future

Starting a new life in Canada can be an exciting time for you and your family. It’s beneficial for new residents to apply for government credits such as the GST/HST credit and the Canada Carbon Rebate. By doing so, you’ll be well on your way to receiving financial support as you settle into this new country that you’ll soon call home.

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