Goods and services tax/Harmonised sales tax credit: guideline table effective July 2019 - June 2020 (tax year 2018)

Not married

Family net income ($) No children ($/year) 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year)
under 9,412 290.00 733.00 886.00 1,039.00 1,192.00
12,000 341.76 733.00 886.00 1,039.00 1,192.00
15,000 401.76 733.00 886.00 1,039.00 1,192.00
20,000 443.00 733.00 886.00 1,039.00 1,192.00
25,000 443.00 733.00 886.00 1,039.00 1,192.00
30,000 443.00 733.00 886.00 1,039.00 1,192.00
35,000 443.00 733.00 886.00 1,039.00 1,192.00
36,000 443.00 733.00 886.00 1,039.00 1,192.00
37,000 443.00 733.00 886.00 1,039.00 1,192.00
38,000 432.45 722.45 875.45 1,028.45 1,181.45
39,000 382.45 672.45 825.45 978.45 1,131.45
40,000 332.45 622.45 775.45 928.45 1,081.45
42,000 232.45 522.45 675.45 828.45 981.45
44,000 132.45 422.45 575.45 728.45 881.45
46,000 32.45 322.45 475.45 628.45 781.45
48,000 0.00 222.45 375.45 528.45 681.45
50,000 0.00 122.45 275.45 428.45 581.45
52,000 0.00 22.45 175.45 328.45 481.45
44500 0.00 0.00 75.45 228.45 381.45
56,000 0.00 0.00 0.00 128.45 281.45

58,000

0.00

0.00

0.00

28.45

181.45

60,000  0.00  0.00  0.00  0.00  81.45 
62,000 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 37,789 580.00 733.00 886.00 1,039.00 1,192.00
39,000 519.45 672.45 825.45 978.45 1,131.45
40,000 469.45 622.45 775.45 928.45 1,081.45
42,000 369.45 522.45 675.45 828.45 981.45
44,000 269.45 422.45 575.45 728.45 881.45
46,000 169.45 322.45 475.45 628.45 781.45
48,000 69.45 222.45 375.45 528.45 681.45
50,000 0.00 122.45 275.45 428.45 581.45
52,000 0.00 22.45 175.45 328.45 481.45
54,000 0.00 0.00 75.45 228.45 381.45
56,000 0.00 0.00 0.00 128.45 281.45
58,000 0.00 0.00 0.00 28.45 181.45
60,000 0.00 0.00 0.00 0.00 81.45
62,000  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 2018 base year is paid in 4 quarterly issuances in the months of July and October 2019 and January and April 2020.
  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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