GST/HST credit : guideline table effective July 2013 - June 2014 (tax year 2012)
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GST/HST credit : guideline table effective July 2013 - June 2014 (tax year 2012)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 8,608 | 265.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 10,000 | 292.84 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 15,000 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 20,000 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 25,000 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 30,000 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 31,000 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 32,000 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 34,561 | 404.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 35,000 | 382.05 | 647.05 | 786.05 | 925.05 | 1,064.05 |
| 36,000 | 332.05 | 597.05 | 736.05 | 875.05 | 1,014.05 |
| 37,000 | 282.05 | 547.05 | 686.05 | 825.05 | 964.05 |
| 38,000 | 232.05 | 497.05 | 636.05 | 775.05 | 914.05 |
| 39,000 | 182.05 | 447.05 | 586.05 | 725.05 | 864.05 |
| 40,000 | 132.05 | 397.05 | 536.05 | 675.05 | 814.05 |
| 41,000 | 82.05 | 347.05 | 486.05 | 625.05 | 764.05 |
| 42,000 | 32.05 | 297.05 | 436.05 | 575.05 | 714.05 |
| 42,641 | 0.00 | 265.00 | 404.00 | 543.00 | 682.00 |
| 43,000 | 0.00 | 247.05 | 386.05 | 525.05 | 664.05 |
| 44,000 | 0.00 | 197.05 | 336.05 | 475.05 | 614.05 |
| 45,000 | 0.00 | 147.05 | 286.05 | 425.05 | 564.05 |
| 46,000 | 0.00 | 97.05 | 236.05 | 375.05 | 514.05 |
| 47,000 | 0.00 | 47.05 | 186.05 | 325.05 | 464.05 |
| 47,945 | 0.00 | 0.00 | 138.80 | 277.80 | 416.80 |
| 49,000 | 0.00 | 0.00 | 86.05 | 225.05 | 364.05 |
| 50,000 | 0.00 | 0.00 | 36.05 | 175.05 | 314.05 |
| 50,725 | 0.00 | 0.00 | 0.00 | 138.80 | 277.80 |
| 52,000 | 0.00 | 0.00 | 0.00 | 75.05 | 214.05 |
| 53,000 | 0.00 | 0.00 | 0.00 | 25.05 | 164.05 |
| 53,510 | 0.00 | 0.00 | 0.00 | 0.00 | 138.55 |
| 54,000 | 0.00 | 0.00 | 0.00 | 0.00 | 114.05 |
| 55,000 | 0.00 | 0.00 | 0.00 | 0.00 | 64.05 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 14.05 |
| 56,285 | 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 8,608 | 530.00 | 669.00 | 808.00 | 947.00 | 1,086.00 |
| 35,000 | 508.05 | 647.05 | 786.05 | 925.05 | 1,064.05 |
| 36,000 | 458.05 | 597.05 | 736.05 | 875.05 | 1,014.05 |
| 37,000 | 408.05 | 547.05 | 686.05 | 825.05 | 964.05 |
| 38,000 | 358.05 | 497.05 | 636.05 | 775.05 | 914.05 |
| 39,000 | 308.05 | 447.05 | 586.05 | 725.05 | 864.05 |
| 40,000 | 258.05 | 397.05 | 536.05 | 675.05 | 814.05 |
| 41,000 | 208.05 | 347.05 | 486.05 | 625.05 | 764.05 |
| 42.000 | 158.05 | 297.05 | 436.05 | 575.05 | 714.05 |
| 43,000 | 108.05 | 247.05 | 386.05 | 525.05 | 664.05 |
| 44,000 | 58.05 | 197.05 | 336.05 | 475.05 | 614.05 |
| 45,000 | 8.05 | 147.05 | 286.05 | 425.05 | 564.05 |
| 46,000 | 0.00 | 97.05 | 236.05 | 375.05 | 514.05 |
| 47,000 | 0.00 | 47.05 | 186.05 | 325.05 | 464.05 |
| 47,945 | 0.00 | 0.00 | 138.80 | 277.80 | 416.80 |
| 49,000 | 0.00 | 0.00 | 86.05 | 225.05 | 364.05 |
| 50,000 | 0.00 | 0.00 | 36.05 | 175.05 | 314.05 |
| 50,722 | 0.00 | 0.00 | 0.00 | 138.95 | 277.95 |
| 52,000 | 0.00 | 0.00 | 0.00 | 75.05 | 214.05 |
| 53,000 | 0.00 | 0.00 | 0.00 | 25.05 | 164.05 |
| 53,501 | 0.00 | 0.00 | 0.00 | 0.00 | 139.00 |
| 54,000 | 0.00 | 0.00 | 0.00 | 0.00 | 114.05 |
| 55,000 | 0.00 | 0.00 | 0.00 | 0.00 | 64.05 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 14.05 |
| 56,285 | 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 2012 tax year is paid in 4 quarterly issuances in the months of July and October 2013 and January and April 2014.
- 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:
- 2013-06-13