Goods and services tax/Harmonised sales tax credit: guideline table effective July 2016 - June 2017 (tax year 2015)

Not married

Family net income ($) No children ($/year) 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year)
under 8,948 276.00 697.00 842.00 987.00 1,132.00
10,000 297.04 697.00 842.00 987.00 1,132.00
15,000 397.04 697.00 842.00 987.00 1,132.00
20,000 421.00 697.00 842.00 987.00 1,132.00
25,000 421.00 697.00 842.00 987.00 1,132.00
30,000 421.00 697.00 842.00 987.00 1,132.00
35,000 421.00 697.00 842.00 987.00 1,132.00
36,000 417.30 693.30 838.30 983.30 1,128.30
37,000 367.30 643.30 788.30 933.30 1,078.30
38,000 317.30 593.30 738.30 883.30 1,028.30
39,000 267.30 543.30 688.30 833.30 978.30
40,000 217.30 493.30 638.30 783.30 928.30
42,000 117.30 393.30 538.30 683.30 828.30
44,000 17.30 293.30 438.30 583.30 728.30
46,000 0.00 193.30 338.30 483.30 628.30
48,000 0.00 93.30 238.30 383.30 528.30
50,000 0.00 0.00 138.30 283.30 428.30
52,000 0.00 0.00 38.30 183.30 328.30
54,000 0.00 0.00 0.00 83.30 228.30
56,000 0.00 0.00 0.00 0.00 128.30

58,000

0.00

0.00

0.00

0.00

28.00

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 35,926 552.00 697.00 842.00 987.00 1,132.00
37,000 498.30 643.30 788.30 933.30 1,078.30
38,000 448.30 593.30 738.30 883.30 1,028.30
39,000 398.30 543.30 688.30 833.30 978.30
40,000 348.30 493.30 638.30 783.30 928.30
42,000 248.30 393.30 588.30 683.30 828.30
44,000 148.30 293.30 488.30 583.30 728.30
46,000 48.30 193.30 388.30 483.30 628.30
48,000 0.00 93.30 288.30 383.30 528.30
50,000 0.00 0.00 188.30 283.30 428.30
52,000 0.00 0.00 88.30 183.30 328.30
54,000 0.00 0.00 0.00 83.30 228.30
56,000 0.00 0.00 0.00 0.00 128.30
58,000 0.00 0.00 0.00 0.00 28.00
60,000 0.00 0.00 0.00 0.00 0.00

Notes:

  1. 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.
  2. The yearly entitlement for the 2015 tax year is paid in 4 quarterly issuances in the months of July and October 2016 and January and April 2017.
  3. These amounts are only to be used as a guideline.
  4. All recipients must keep the Canada Revenue Agency informed of any changes to their current address, family size and marital situation.
  5. 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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