Goods and services tax/Harmonised sales tax credit: guideline table effective July 2016 - June 2017 (tax year 2015)
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Goods and services tax/Harmonised sales tax credit: guideline table effective July 2016 - June 2017 (tax year 2015)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 8,948 | 276.00 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 10,000 | 297.04 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 15,000 | 397.04 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 20,000 | 421.00 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 25,000 | 421.00 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 30,000 | 421.00 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 35,000 | 421.00 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 36,000 | 417.30 | 693.30 | 838.30 | 983.30 | 1,128.30 |
| 37,000 | 367.30 | 643.30 | 788.30 | 933.30 | 1,078.30 |
| 38,000 | 317.30 | 593.30 | 738.30 | 883.30 | 1,028.30 |
| 39,000 | 267.30 | 543.30 | 688.30 | 833.30 | 978.30 |
| 40,000 | 217.30 | 493.30 | 638.30 | 783.30 | 928.30 |
| 42,000 | 117.30 | 393.30 | 538.30 | 683.30 | 828.30 |
| 44,000 | 17.30 | 293.30 | 438.30 | 583.30 | 728.30 |
| 46,000 | 0.00 | 193.30 | 338.30 | 483.30 | 628.30 |
| 48,000 | 0.00 | 93.30 | 238.30 | 383.30 | 528.30 |
| 50,000 | 0.00 | 0.00 | 138.30 | 283.30 | 428.30 |
| 52,000 | 0.00 | 0.00 | 38.30 | 183.30 | 328.30 |
| 54,000 | 0.00 | 0.00 | 0.00 | 83.30 | 228.30 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 128.30 |
|
58,000 |
0.00 |
0.00 |
0.00 |
0.00 |
28.00 |
| 60,000 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 35,926 | 552.00 | 697.00 | 842.00 | 987.00 | 1,132.00 |
| 37,000 | 498.30 | 643.30 | 788.30 | 933.30 | 1,078.30 |
| 38,000 | 448.30 | 593.30 | 738.30 | 883.30 | 1,028.30 |
| 39,000 | 398.30 | 543.30 | 688.30 | 833.30 | 978.30 |
| 40,000 | 348.30 | 493.30 | 638.30 | 783.30 | 928.30 |
| 42,000 | 248.30 | 393.30 | 588.30 | 683.30 | 828.30 |
| 44,000 | 148.30 | 293.30 | 488.30 | 583.30 | 728.30 |
| 46,000 | 48.30 | 193.30 | 388.30 | 483.30 | 628.30 |
| 48,000 | 0.00 | 93.30 | 288.30 | 383.30 | 528.30 |
| 50,000 | 0.00 | 0.00 | 188.30 | 283.30 | 428.30 |
| 52,000 | 0.00 | 0.00 | 88.30 | 183.30 | 328.30 |
| 54,000 | 0.00 | 0.00 | 0.00 | 83.30 | 228.30 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 128.30 |
| 58,000 | 0.00 | 0.00 | 0.00 | 0.00 | 28.00 |
| 60,000 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Notes:
- The amounts listed above represent a recipient's yearly entitlement for the GST/HST credit based on their marital status, family size and family net income.
- The yearly entitlement for the 2015 tax year is paid in 4 quarterly issuances in the months of July and October 2016 and January and April 2017.
- These amounts are only to be used as a guideline.
- All recipients must keep the Canada Revenue Agency informed of any changes to their current address, family size and marital situation.
- The universal child care benefit (UCCB) and/or registered disability savings plan (RDSP) are not be included as part of your adjusted family net income in the calculation of your GST/HST credit.
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- Date modified:
- 2016-03-10