Newcomer Benefits: Applying in Your First Year Is Separate from Filing Each Year

The Canada Child Benefit, the CGEB (formerly the GST/HST credit), the Ontario Trillium Benefit, and why you file even with zero income

Scott Tang, CPAUpdated 2026-11-052026 rules5 min read

Many Canadian benefits aren't paid just because you apply — they are calculated from your tax returns. Newcomers usually have little income in their first year, so they can often receive quite a lot. But if you don't file, or your spouse's income from outside Canada isn't reported, the benefits stop and may even have to be paid back. Filing a return even with zero income is the most important rule for newcomers.

Based on your return

Benefits are calculated from the previous year's family net income

File even at zero income

Spouses who are both residents must each file; a non-resident spouse doesn't file a T1 but must report their income as required

CGEB

Formerly the GST/HST credit; renamed from July 2026 and paid quarterly

Every July

A new benefit year begins, recalculated from the previous year's returns

Common benefits

Benefit	Who it's for Main conditions	How newcomers apply	How it's paid
Canada Child Benefit (CCB)	✓Residents who live with a child under 18 and are the child's primary caregiver; you or your spouse must be a citizen, permanent resident, protected person, etc. (a temporary resident generally needs to have lived in Canada for 18 months)	✓RC66 + RC66SCH (to report your status and your income before landing)	◐Paid monthly, based on family net income
Canada Groceries and Essentials Benefit (CGEB)	✓Residents aged 19 or older (or who have a spouse or child)	✓For the year you land, use RC151; if you also apply for the Canada child benefit with RC66, you may need to file both (check the CRA's requirements for that year)	◐Paid quarterly
Ontario Trillium Benefit (OTB)	✓Ontario residents with a modest income; the sales tax credit doesn't require paying rent, while the energy and property tax credits require paying rent or property tax	✓Assessed when you file; complete ON-BEN for the rent and property tax parts	◐Usually paid monthly
Canada Workers Benefit (CWB)	◐Lower-income people with working income; you usually need to be resident in Canada for the whole year, so you generally won't qualify in the year you land	✓If you qualify, claim it when you file	◐Part of it can be received in advance, quarterly

Canada Child Benefit (CCB)

👤 Who it's for: ✓Residents who live with a child under 18 and are the child's primary caregiver; you or your spouse must be a citizen, permanent resident, protected person, etc. (a temporary resident generally needs to have lived in Canada for 18 months)
📝 How newcomers apply: ✓RC66 + RC66SCH (to report your status and your income before landing)
💵 How it's paid: ◐Paid monthly, based on family net income

Canada Groceries and Essentials Benefit (CGEB)

👤 Who it's for: ✓Residents aged 19 or older (or who have a spouse or child)
📝 How newcomers apply: ✓For the year you land, use RC151; if you also apply for the Canada child benefit with RC66, you may need to file both (check the CRA's requirements for that year)
💵 How it's paid: ◐Paid quarterly

Ontario Trillium Benefit (OTB)

👤 Who it's for: ✓Ontario residents with a modest income; the sales tax credit doesn't require paying rent, while the energy and property tax credits require paying rent or property tax
📝 How newcomers apply: ✓Assessed when you file; complete ON-BEN for the rent and property tax parts
💵 How it's paid: ◐Usually paid monthly

Canada Workers Benefit (CWB)

👤 Who it's for: ◐Lower-income people with working income; you usually need to be resident in Canada for the whole year, so you generally won't qualify in the year you land
📝 How newcomers apply: ✓If you qualify, claim it when you file
💵 How it's paid: ◐Part of it can be received in advance, quarterly

Why you file even with zero income

You filed

The CRA has your family income

Benefits are calculated from your income

Paid automatically from July each year

For many benefits, the lower your income, the more you receive

You didn't file

The CRA doesn't know your income

Benefits stop

They resume only after you file the missing returns

If one spouse hasn't filed, both are often affected

If your spouse lives outside Canada

Your spouse's worldwide income must be reported too
If your spouse is not a Canadian resident and doesn't file in Canada, you need to report their worldwide income each year on Form CTB9 (Income of Non-Resident Spouse or Common-Law Partner for the Canada Child Benefit); otherwise your benefits may stop.
If you are away from Canada for long periods
The Canada Child Benefit and other benefits require you to be a Canadian resident. If you go back to China for a long time and are no longer a resident, you must tell the CRA; otherwise the benefits may be recovered.
Tell the CRA when your marital status changes
Marriage, separation, or your spouse moving to Canada all need to be updated, and your benefits will be recalculated.

Points to watch

Your first application doesn't wait for a tax return
Once you become a tax resident and meet each eligibility condition, you can apply for the Canada Child Benefit and the CGEB right away. Having a SIN alone isn't enough.
Report your pre-landing income the first time
On RC66SCH you give your worldwide income for the two years before you landed (if you were not a Canadian resident before landing).
Overpayments must be repaid
If your income or status is reported incorrectly, the CRA will recover the overpaid benefits once it finds out.

How Sheng Qian CPA can help

Apply as soon as you land
We prepare RC66, RC66SCH and RC151 so your benefits can start as early as possible.
Spouses reported together
If your spouse lives outside Canada, we prepare the statement of their income each year together with your return and help you update your information on time, to reduce interruptions caused by missed reporting.
Reminders when your situation changes
A long stay back in China, your spouse moving to Canada, a child's birth: we remind you to update your information. For prices, see "What Sheng Qian CPA Can Do for Newcomers and People Leaving Canada: Support on Arrival and on Departure" in this series.

Sources

CRA: Canada child benefit · Canada Groceries and Essentials Benefit
CRA: Ontario Trillium Benefit

Disclaimer

This article is general information only and is not tax advice. Every person's situation is different; please consult a CPA about your specific arrangements. Service fees are as set out in our written quote.