Goods and services tax/harmonised sales tax (GST/HST) credit: guideline table effective July 2020 - June 2021 (2019 base year)

Single

Adjusted family

net income ($)

No children

($/year)

1 child

($/year)

2 children

($/year)

3 children

($/year)

4 children

($/year)

Under $9,590 $296.00 $747.00 $902.00 $1,057.00 $1,212.00
$12,000 $344.20 $747.00 $902.00 $1,057.00 $1,212.00
$15,000 $404.20 $747.00 $902.00 $1,057.00 $1,212.00
$20,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$25,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$30,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$35,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$36,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$37,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$38,000 $451.00 $747.00 $902.00 $1,057.00 $1,212.00
$39,000 $426.35 $722.35 $877.35 $1,032.35 $1,187.35
$40,000 $376.35 $672.35 $827.35 $982.35 $1,137.35
$42,000 $276.35 $572.35 $727.35 $882.35 $1,037.35
$44,000 $176.35 $472.35 $627.35 $782.35 $937.35
$46,000 $76.35 $372.35 $527.35 $682.35 $837.35
$48,000 $0.00 $272.35 $427.35 $582.35 $737.35
$50,000 $0.00 $172.35 $327.35 $482.35 $637.35
$52,000 $0.00 $72.35 $227.35 $382.35 $537.35
$54,000 $0.00 $0.00 $127.35 $282.35 $437.35
$56,000 $0.00 $0.00 $27.35 $182.35 $337.35
$58,000 $0.00 $0.00 $0.00 $82.35 $237.35
$60,000  $0.00  $0.00  $0.00  $0.00  $137.35 
$62,000 $0.00 $0.00 $0.00 $0.00 $37.35 
$63,000 $0.00 $0.00 $0.00 $0.00 $0.00

Married or Common-law

Adjusted family

net income ($)

No children

($/year)

1 child

($/year)

2 children

($/year)

3 children

($/year)

4 children

($/year)

Under $38,507 $592.00 $747.00 $902.00 $1,057.00 $1,212.00
$39,000 $567.35 $722.35 $877.35 $1,032.35 $1,187.35
$40,000 $517.35 $672.35 $827.35 $982.35 $1,137.35
$41,000 $467.35 $622.35 $777.35 $932.35 $1,087.35
$42,000 $417.35 $572.35 $727.35 $882.35 $1,037.35
$44,000 $317.35 $472.35 $627.35 $782.35 $937.35
$46,000 $217.35 $372.35 $527.35 $682.35 $837.35
$48,000 $117.35 $272.35 $427.35 $582.35 $737.35
$50,000 $17.35 $172.35 $327.35 $482.35 $637.35
$52,000 $0.00 $72.35 $227.35 $382.35 $537.35
$54,000 $0.00 $0.00 $127.35 $282.35 $437.35
$56,000 $0.00 $0.00 $27.35 $182.35 $337.35
$58,000 $0.00 $0.00 $0.00 $82.35 $237.35
$60,000  $0.00  $0.00  $0.00  $0.00  $137.35 
$62,000 $0.00  $0.00  $0.00  $0.00  $37.35
$63,000 $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 2019 base year is paid in 4 quarterly issuances in July 2020, October 2020, January 2021 and April 2021.
  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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