Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2019 to June 2020 payments (2018 base year)
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Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2019 to June 2020 payments (2018 base year)
Base credit: ($580)
1 $580.00
Credit for spouse or common-law partner: ($580)
2 $
Credit for eligible dependant: ($580)
3 $
Credit for eligible children:
($306 for each child not included at line 3 above)
$306 × ____ =
4 $ Blank space for dollar value
Calculation of additional credit Footnote 1
(complete only if line 2 above indicates zero)
Family net income:
5 $
Minus base amount:
6- $9,412
Family net income minus base amount:
(Line 5 minus Line 6) If results is negative, enter "0"
7 $
Additional Credit:
(The less of $306 or 2% of Line 7)
8 $
Subtotal: (add lines 1, 2, 3, 4 and 8)
9 $ Blank space for dollar value
Credit reduction
Adjusted family net income:
(Family net income minus Universal Child Care Benefit
(UCCB) and Registered Disability Savings Plan (RDSP)
Income plus UCCB and RDSP repayment)
10 $ Blank space for dollar value
Minus base amount:
11- $37,789 Blank space for dollar value
Adjusted family net income minus base amount:
(Line 10 minus Line 11). If the result is negative, enter "0"
12 $ Blank space for dollar value
Enter 5% of Line 12
13 $ Blank space for dollar value
Annual credit: (line 9 minus line 13)
14 $ Blank space for dollar value
All amounts are approximate. Your notice of determination will show your actual entitlement for the year.
Footnotes
- Footnote 1
-
1) Single parents will receive the full value of the supplement as part of their base GST/HST credit. For these clients, enter $306 at Line 8.
- Date modified:
- 2020-10-08