Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2024 to June 2025 payments (2023 base year)

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Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2024 to June 2025 payments (2023 base year)


Alternative Format


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

Base credit: ($340)

1 $340

Credit for spouse or common-law partner: ($340)

2 $ Blank space for dollar value

Credit for eligible dependant: ($340)

3 $ Blank space for dollar value

Credit for eligible children:
($179 for each child not included on line 3)

$179 × ____ =

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

Base amount:

6 - $11,039

Line 5 minus line 6. If the result is negative, enter "0".

7 $ Blank space for dollar value

Additional credit: Enter $179 or 2% of line 7, whichever is less.

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

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

Base amount:

11 - $44,324

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 $179 on line 8.

Return to footnote1 referrer


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Date modified:
2024-06-20