Goods and services tax/Harmonised sales tax credit: guideline table effective July 2018 - June 2019 (tax year 2017)

Not married

Family net income ($) No children ($/year) 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year)
under 9,209 284.00 717.00 866.00 1,015.00 1,164.00
12,000 339.82 717.00 866.00 1,015.00 1,164.00
15,000 399.82 717.00 866.00 1,015.00 1,164.00
20,000 433.00 717.00 866.00 1,015.00 1,164.00
25,000 433.00 717.00 866.00 1,015.00 1,164.00
30,000 433.00 717.00 866.00 1,015.00 1,16400
35,000 433.00 717.00 866.00 1,015.00 1,164.00
36,000 433.00 717.00 866.00 1,015.00 1,164.00
37,000 431.80 715.80 864.80 1,013.80 1,162.80
38,000 381.80 665.80 814.80 963.80 1,112.80
39,000 331.80 615.80 764.80 913.80 1,062.80
40,000 281.80 565.80 714.80 863.80 1,012.80
42,000 181.80 465.80 614.80 763.80 912.80
44,000 81.80 365.80 514.80 663.80 812.80
46,000 0.00 265.80 414.80 563.80 712.80
48,000 0.00 165.80 314.80 463.80 612.80
50,000 0.00 65.80 314.80 363.80 512.80
52,000 0.00 0.00 114.80 263.80 412.80
54,000 0.00 0.00 14.80 163.80 312.80
56,000 0.00 0.00 0.00 63.80 212.80

58,000

0.00

0.00

0.00

0.00

112.80

60,000  0.00  0.00  0.00  0.00  12.80 
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 36,976 568.00 717.00 866.00 1,015.00 1,164.00
38,000 516.80 665.80 814.80 963.80 1,112.80
39,000 466.80 615.80 764.80 913.80 1,062.80
40,000 416.80 565.80 714.80 863.80 1,012.80
42,000 316.80 465.80 614.80 763.80 912.80
44,000 216.80 365.80 514.80 663.80 812.80
46,000 116.80 265.80 414.80 563.80 712.80
48,000 16.80 165.80 314.80 463.80 612.80
50,000 0.00 65.80 214.80 363.80 512.80
52,000 0.00 0.00 114.80 263.80 412.80
54,000 0.00 0.00 14.80 163.80 312.80
56,000 0.00 0.00 0.00 63.80 212.80
58,000 0.00 0.00 0.00 0.00 112.80
60,000 0.00 0.00 0.00 0.00 12.80
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 2017 tax year is paid in 4 quarterly issuances in the months of July and October 2018 and January and April 2019.
  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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