Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2025 to June 2026 payments (2024 base year)
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Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2025 to June 2026 payments (2024 base year)
You can also use the Canada Revenue Agency (CRA) - Child and benefits calculator.
Base credit: ($349)
1 $349
Credit for spouse or common-law partner: ($349)
Credit for for the first eligible child in a single parent family: ($349)
Credit for eligible children:
($184 for each child not included on line 3)
$184 × ____ =
4 $ Blank space for dollar value
Calculation of additional credit Footnote 1
(complete only if you are a single individual)
Adjusted net income:
Base amount:
6 - $11,337
Line 5 minus line 6. If the result is negative, enter "0".
Additional credit: Enter $184 or 2% of line 7, whichever is less.
Subtotal: (add lines 1, 2, 3, 4 and 8)
Credit Reduction
(must be completed for single and married/common law individuals)
Adjusted family net income
Base amount:
11 - $45,521
Line 10 minus line 11. If the result is negative, enter "0".
12 $ 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 families will receive the full value of the additional credit as part of their base GST/HST credit. For these clients enter $184 on line 8.
Page details
2025-06-16