Goods and services tax/harmonized sales tax credit - calculation sheet for July 2020 to June 2021 (2019 base year)

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Goods and services tax/harmonized sales tax credit- calculation sheet for the July 2020 to June 2021 payments (2019 base year)


Alternative Format


You can also use the Canada Revenue Agency (CRA) - Child and benefits calculator.

Base credit: ($296)

1 $296

Credit for spouse or common-law partner: ($296)

2 $ Blank space for dollar value

Credit for eligible dependant: ($296)

3 $ Blank space for dollar value

Credit for eligible children:
($155 for each child not included at line 3 above)

$155 × ____ =

4 $ Blank space for dollar value

Calculation of additional credit Footnote 1

(complete only if line 2 is zero)

Family Net Income:
5 $ Blank space for dollar value
Minus base amount:

6 - $9,590

Family net income minus base amount:
(line 5 minus line 6). If the result is negative, enter "0"
7 $ Blank space for dollar value

Additional credit:
(the less of $155 or 2% of line 7)

8 $ Blank space for dollar value
Subtotal: (add lines 1, 2, 3, 4 and 8)
9 $ Blank space for dollar value

Credit reduction

Adjusted family net income:
(Family net income minus Universal child care benefit (UCCB) and Registered Disability Savings Plan (RDSP) income plus UCCB and RDSP repayment)

10 $ Blank space for dollar value
Minus base amount:

11 - $38,507

Adjusted family net income minus base amount:
(line 10 minus line 11). If the result is negative, enter "0"
12 $ Blank space for dollar value
Enter 5% of line 12:
13 $ Blank space for dollar value
Annual credit: (line 9 minus line 13)
14 $ Blank space for dollar value

All amounts are approximate. Your Notice of Determination will show your actual entitlement for the year.


Footnote

Footnote 1

Single parents will receive the full value of the supplement as part of their base GST/HST credit. For these clients enter $155 at line 8.

Return to footnote1 Referrer


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Date modified:
2021-05-03