GST/HST: guideline table effective July 2015 - June 2016 (tax year 2014)

Not married

Family net income ($) No children ($/year) 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year)
under 8,833 272.00 687.00 830.00 973.00 1,116.00
10,000 295.34 687.00 830.00 973.00 1,116.00
15,000 395.34 687.00 830.00 973.00 1,116.00
20,000 415.00 687.00 830.00 973.00 1,116.00
25,000 415.00 687.00 830.00 973.00 1,116.00
30,000 415.00 687.00 830.00 973.00 1,116.00
35,000 415.00 687.00 830.00 973.00 1,116.00
36,000 388.25 660.25 803.25 946.25 1,089.25
37,000 328.25 610.25 753.25 896.25 1,039.25
38,000 288.25 560.25 703.25 846.25 989.25
39,000 238.25 510.25 653.25 796.25 939.25
40,000 188.25 460.25 603.25 746.25 889.25
42,000 88.25 360.25 503.25 646.25 789.25
44,000 0.00 260.25 403.25 546.25 689.25
46,000 0.00 160.25 303.25 446.25 589.25
48,000 0.00 60.25 203.25 346.25 489.25
50,000 0.00 0.00 103.25 246.25 389.25
52,000 0.00 0.00 3.25 146.25 289.25
54,000 0.00 0.00 0.00 46.25 189.25
56,000 0.00 0.00 0.00 0.00 89.25
58,000 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 35,000 544.00 687.00 830.00 973.00 1,116.00
36,000 517.25 660.25 803.25 946.25 1,089.25
37,000 467.25 610.25 753.25 896.25 1,039.25
38,000 417.25 560.25 703.25 846.25 989.25
39,000 367.25 510.25 653.25 796.25 939.25
40,000 317.25 460.25 603.25 746.25 889.25
42,000 217.25 360.25 503.25 646.25 789.25
44,000 117.25 260.25 403.25 546.25 689.25
46,000 17.25 160.25 303.25 446.25 589.25
48,000 0.00 60.25 203.25 346.25 489.25
50,000 0.00 0.00 103.25 246.25 389.25
52,000 0.00 0.00 3.25 146.25 289.25
54,000 0.00 0.00 0.00 46.25 189.25
56,000 0.00 0.00 0.00 0.00 89.25
58,000 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 2014 tax year is paid in 4 quarterly issuances in the months of July and October 2015 and January and April 2016.
  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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