New residents of Canada are also eligible for the GST/HST credit. However, they must complete and file a form with the Canada Revenue Agency to qualify. If you have children, you must fill out and sign Form RC66, the Canada Child Benefits Application. This form allows you to apply for all child and family benefits, including the GST/HST credit.
If you do not have children, fill out and sign Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada. Once you complete the appropriate form, mail it to the relevant tax centre.