Goods and services tax/Harmonised sales tax credit: guideline table effective July 2017 - June 2018 (tax year 2016)
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Goods and services tax/Harmonised sales tax credit: guideline table effective July 2017 - June 2018 (tax year 2016)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 9,073 | 280.00 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 12,000 | 338.54 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 15,000 | 395.04 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 20,000 | 427.00 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 25,000 | 427.00 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 30,000 | 427.00 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 35,000 | 427.00 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 36,000 | 427.45 | 707.45 | 854.00 | 1,001.00 | 1,148.00 |
| 37,000 | 398.45 | 678.45 | 825.45 | 972.45 | 1,119.45 |
| 38,000 | 348.45 | 628.45 | 775.45 | 922.45 | 1,069.45 |
| 39,000 | 298.45 | 578.45 | 725.45 | 872.45 | 1,019.45 |
| 40,000 | 248.45 | 528.45 | 675.45 | 822.45 | 969.45 |
| 42,000 | 148.45 | 428.45 | 575.45 | 722.45 | 869.45 |
| 44,000 | 48.45 | 328.45 | 475.45 | 622.45 | 769.45 |
| 46,000 | 0.00 | 228.45 | 375.45 | 522.45 | 669.45 |
| 48,000 | 0.00 | 128.45 | 275.45 | 422.45 | 569.45 |
| 50,000 | 0.00 | 28.45 | 175.45 | 322.45 | 469.45 |
| 52,000 | 0.00 | 0.00 | 75.45 | 222.45 | 369.45 |
| 54,000 | 0.00 | 0.00 | 0.00 | 122.45 | 269.45 |
| 56,000 | 0.00 | 0.00 | 0.00 | 22.45 | 169.45 |
|
58,000 |
0.00 |
0.00 |
0.00 |
0.00 |
69.00 |
| 60,000 | 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 36,429 | 560.00 | 707.00 | 854.00 | 1,001.00 | 1,148.00 |
| 38,000 | 481.45 | 628.45 | 775.45 | 922.45 | 1,069.45 |
| 39,000 | 431.45 | 578.45 | 725.45 | 872.45 | 1,019.45 |
| 40,000 | 381.45 | 528.45 | 675.45 | 822.45 | 969.45 |
| 42,000 | 281.45 | 428.45 | 575.45 | 722.45 | 869.45 |
| 44,000 | 181.45 | 328.45 | 475.45 | 622.45 | 769.45 |
| 46,000 | 81.45 | 228.45 | 375.45 | 522.45 | 669.45 |
| 48,000 | 0.00 | 128.45 | 275.45 | 422.45 | 569.45 |
| 50,000 | 0.00 | 28.45 | 175.45 | 322.45 | 469.45 |
| 52,000 | 0.00 | 0.00 | 75.45 | 222.45 | 369.45 |
| 54,000 | 0.00 | 0.00 | 0.00 | 122.45 | 269.45 |
| 56,000 | 0.00 | 0.00 | 0.00 | 22.45 | 169.45 |
| 58,000 | 0.00 | 0.00 | 0.00 | 0.00 | 69.45 |
| 60,000 | 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 2016 tax year is paid in 4 quarterly issuances in the months of July and October 2017 and January and April 2018.
- 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:
- 2017-03-29