Goods and services tax/Harmonised sales tax credit: guideline table effective July 2018 - June 2019 (tax year 2017)
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Goods and services tax/Harmonised sales tax credit: guideline table effective July 2018 - June 2019 (tax year 2017)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 9,209 | 284.00 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 12,000 | 339.82 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 15,000 | 399.82 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 20,000 | 433.00 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 25,000 | 433.00 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 30,000 | 433.00 | 717.00 | 866.00 | 1,015.00 | 1,16400 |
| 35,000 | 433.00 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 36,000 | 433.00 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 37,000 | 431.80 | 715.80 | 864.80 | 1,013.80 | 1,162.80 |
| 38,000 | 381.80 | 665.80 | 814.80 | 963.80 | 1,112.80 |
| 39,000 | 331.80 | 615.80 | 764.80 | 913.80 | 1,062.80 |
| 40,000 | 281.80 | 565.80 | 714.80 | 863.80 | 1,012.80 |
| 42,000 | 181.80 | 465.80 | 614.80 | 763.80 | 912.80 |
| 44,000 | 81.80 | 365.80 | 514.80 | 663.80 | 812.80 |
| 46,000 | 0.00 | 265.80 | 414.80 | 563.80 | 712.80 |
| 48,000 | 0.00 | 165.80 | 314.80 | 463.80 | 612.80 |
| 50,000 | 0.00 | 65.80 | 314.80 | 363.80 | 512.80 |
| 52,000 | 0.00 | 0.00 | 114.80 | 263.80 | 412.80 |
| 54,000 | 0.00 | 0.00 | 14.80 | 163.80 | 312.80 |
| 56,000 | 0.00 | 0.00 | 0.00 | 63.80 | 212.80 |
|
58,000 |
0.00 |
0.00 |
0.00 |
0.00 |
112.80 |
| 60,000 | 0.00 | 0.00 | 0.00 | 0.00 | 12.80 |
| 62,000 | 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 36,976 | 568.00 | 717.00 | 866.00 | 1,015.00 | 1,164.00 |
| 38,000 | 516.80 | 665.80 | 814.80 | 963.80 | 1,112.80 |
| 39,000 | 466.80 | 615.80 | 764.80 | 913.80 | 1,062.80 |
| 40,000 | 416.80 | 565.80 | 714.80 | 863.80 | 1,012.80 |
| 42,000 | 316.80 | 465.80 | 614.80 | 763.80 | 912.80 |
| 44,000 | 216.80 | 365.80 | 514.80 | 663.80 | 812.80 |
| 46,000 | 116.80 | 265.80 | 414.80 | 563.80 | 712.80 |
| 48,000 | 16.80 | 165.80 | 314.80 | 463.80 | 612.80 |
| 50,000 | 0.00 | 65.80 | 214.80 | 363.80 | 512.80 |
| 52,000 | 0.00 | 0.00 | 114.80 | 263.80 | 412.80 |
| 54,000 | 0.00 | 0.00 | 14.80 | 163.80 | 312.80 |
| 56,000 | 0.00 | 0.00 | 0.00 | 63.80 | 212.80 |
| 58,000 | 0.00 | 0.00 | 0.00 | 0.00 | 112.80 |
| 60,000 | 0.00 | 0.00 | 0.00 | 0.00 | 12.80 |
| 62,000 | 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 2017 tax year is paid in 4 quarterly issuances in the months of July and October 2018 and January and April 2019.
- 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:
- 2018-03-05