GST/HST credit : guideline table effective July 2014 - June 2015 (tax year 2013)
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GST/HST credit : guideline table effective July 2014 - June 2015 (tax year 2013)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 8,685 | 268.00 | 677.00 | 818.00 | 959.00 | 1,100.00 |
| 10,000 | 294.30 | 677.00 | 818.00 | 959.00 | 1,100.00 |
| 34,000 | 409.00 | 677.00 | 818.00 | 959.00 | 1,100.00 |
| 35,000 | 402.60 | 670.60 | 811.60 | 952.60 | 1,093.60 |
| 36,000 | 352.60 | 620.60 | 761.60 | 902.60 | 1,043.60 |
| 37,000 | 302.60 | 570.60 | 711.60 | 852.60 | 993.60 |
| 38,000 | 252.60 | 520.60 | 661.60 | 802.60 | 943.60 |
| 39,000 | 202.60 | 470.60 | 611.60 | 752.60 | 893.60 |
| 40,000 | 152.60 | 420.60 | 561.60 | 702.60 | 843.60 |
| 42,000 | 52.60 | 320.60 | 461.60 | 602.60 | 743.60 |
| 44,000 | 0.00 | 220.60 | 361.60 | 502.60 | 643.60 |
| 46,000 | 0.00 | 120.60 | 261.60 | 402.60 | 543.60 |
| 48,000 | 0.00 | 20.60 | 161.60 | 302.60 | 443.60 |
| 50,000 | 0.00 | 0.00 | 61.60 | 202.60 | 343.60 |
| 52,000 | 0.00 | 0.00 | 0.00 | 102.60 | 243.60 |
| 54,000 | 0.00 | 0.00 | 0.00 | 0.00 | 143.60 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 43.60 |
| 58,000 | 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 8,685 | 536.00 | 677.00 | 818.00 | 959.00 | 1,100.00 |
| 35,000 | 529.60 | 670.60 | 811.60 | 952.60 | 1,093.60 |
| 36,000 | 479.60 | 620.60 | 761.60 | 902.60 | 1,043.60 |
| 37,000 | 429.60 | 570.60 | 711.60 | 852.60 | 993.60 |
| 38,000 | 379.60 | 520.60 | 661.60 | 802.60 | 943.60 |
| 39,000 | 329.60 | 470.60 | 611.60 | 752.60 | 893.60 |
| 40,000 | 279.60 | 420.60 | 561.60 | 702.60 | 843.60 |
| 42.000 | 179.60 | 320.60 | 461.60 | 602.60 | 743.60 |
| 44,000 | 79.60 | 220.60 | 361.60 | 502.60 | 643.60 |
| 46,000 | 0.00 | 120.60 | 261.60 | 402.60 | 543.60 |
| 48,000 | 0.00 | 20.60 | 161.80 | 302.80 | 443.80 |
| 50,000 | 0.00 | 0.00 | 61.60 | 202.60 | 343.60 |
| 52,000 | 0.00 | 0.00 | 0.00 | 102.60 | 243.60 |
| 54,000 | 0.00 | 0.00 | 0.00 | 2.60 | 143.60 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 43.60 |
| 58,000 | 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 2013 tax year is paid in 4 quarterly issuances in the months of July and October 2014 and January and April 2015.
- 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.
- Date modified:
- 2014-02-12