GST/HST: guideline table effective July 2015 - June 2016 (tax year 2014)
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GST/HST: guideline table effective July 2015 - June 2016 (tax year 2014)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| under 8,833 | 272.00 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 10,000 | 295.34 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 15,000 | 395.34 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 20,000 | 415.00 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 25,000 | 415.00 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 30,000 | 415.00 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 35,000 | 415.00 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 36,000 | 388.25 | 660.25 | 803.25 | 946.25 | 1,089.25 |
| 37,000 | 328.25 | 610.25 | 753.25 | 896.25 | 1,039.25 |
| 38,000 | 288.25 | 560.25 | 703.25 | 846.25 | 989.25 |
| 39,000 | 238.25 | 510.25 | 653.25 | 796.25 | 939.25 |
| 40,000 | 188.25 | 460.25 | 603.25 | 746.25 | 889.25 |
| 42,000 | 88.25 | 360.25 | 503.25 | 646.25 | 789.25 |
| 44,000 | 0.00 | 260.25 | 403.25 | 546.25 | 689.25 |
| 46,000 | 0.00 | 160.25 | 303.25 | 446.25 | 589.25 |
| 48,000 | 0.00 | 60.25 | 203.25 | 346.25 | 489.25 |
| 50,000 | 0.00 | 0.00 | 103.25 | 246.25 | 389.25 |
| 52,000 | 0.00 | 0.00 | 3.25 | 146.25 | 289.25 |
| 54,000 | 0.00 | 0.00 | 0.00 | 46.25 | 189.25 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 89.25 |
| 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 35,000 | 544.00 | 687.00 | 830.00 | 973.00 | 1,116.00 |
| 36,000 | 517.25 | 660.25 | 803.25 | 946.25 | 1,089.25 |
| 37,000 | 467.25 | 610.25 | 753.25 | 896.25 | 1,039.25 |
| 38,000 | 417.25 | 560.25 | 703.25 | 846.25 | 989.25 |
| 39,000 | 367.25 | 510.25 | 653.25 | 796.25 | 939.25 |
| 40,000 | 317.25 | 460.25 | 603.25 | 746.25 | 889.25 |
| 42,000 | 217.25 | 360.25 | 503.25 | 646.25 | 789.25 |
| 44,000 | 117.25 | 260.25 | 403.25 | 546.25 | 689.25 |
| 46,000 | 17.25 | 160.25 | 303.25 | 446.25 | 589.25 |
| 48,000 | 0.00 | 60.25 | 203.25 | 346.25 | 489.25 |
| 50,000 | 0.00 | 0.00 | 103.25 | 246.25 | 389.25 |
| 52,000 | 0.00 | 0.00 | 3.25 | 146.25 | 289.25 |
| 54,000 | 0.00 | 0.00 | 0.00 | 46.25 | 189.25 |
| 56,000 | 0.00 | 0.00 | 0.00 | 0.00 | 89.25 |
| 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 2014 tax year is paid in 4 quarterly issuances in the months of July and October 2015 and January and April 2016.
- 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.
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- Date modified:
- 2015-05-21