Canada Revenue Agency
www.cra.gc.ca
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Family income level where the recipient will no longer receive the GST/HST credit (previous tax years)
Tax years 2005-2009
| Family structure | 2005 tax year | 2006 tax year | 2007 tax year | 2008 tax year | 2009 tax year |
|---|---|---|---|---|---|
| Single person | $37,350 | $38,176 | $38,904 | $39,872 | $40,126 |
| Single parent with one child | $41,990 | $42,916 | $43,744 | $44,832 | $45,126 |
| Single parent with two children | $44,430 | $45,416 | $46,284 | $47,432 | $47,746 |
| Single parent with three children | ---- | ---- | ---- | $50,032 | $50,366 |
| Single parent with four children | ---- | ---- | ---- | $52,632 | $52,986 |
| Married/common‑law couple with no children | $39,550 | $40,416 | $41,204 | $42,232 | $42,506 |
| Married/common‑law couple with one child | $41,990 | $42,916 | $43,744 | $44,832 | $45,126 |
| Married/common‑law couple with two children | $44,430 | $45,416 | $46,284 | $47,432 | $47,746 |
| Married/common‑law couple with three children | ---- | ---- | ---- | $50,032 | $50,366 |
| Married/common‑law couple with four children | ---- | ---- | ---- | $52,632 | $52,986 |
Tax years 2000-2004
| Family structure | 2000 tax year | 2001 tax year | 2002 tax year | 2003 tax year | 2004 tax year |
|---|---|---|---|---|---|
| Single person | $33,300 | $34,300 | $34,793 | $35,963 | $36,558 |
| Single parent with one child | $37,500 | $38,600 | $39,113 | $40,443 | $41,098 |
| Single parent with two children | $39,600 | $40,800 | $41,393 | $42,803 | $43,498 |
| Married/common‑law couple with no children | $35,300 | $36,300 | $36,833 | $38,083 | $38,698 |
| Married/common‑law couple with one child | $37,500 | $38,600 | $39,113 | $40,443 | $41,098 |
| Married/common‑law couple with two children | $39,600 | $40,800 | $41,393 | $42,803 | $43,498 |
