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
If your family net income amount is equal to or exceeds the amount indicated in the table below, you will not be entitled to a GST/HST credit payment.
The Universal Child Care Benefit (UCCB) and/or Registered Disability Savings Plan (RDSP) will not be included as part of your adjusted family net income in the calculation of your GST/HST credit.
Income levels are for the 2009 tax year. If you are entitled, GST/HST credit payments for this tax year begin in July 2010.
| Family Structure | Adjusted Family Net Income |
|---|---|
| Single person | $40,126 |
| Single parent with one child | $45,126 |
| Single parent with two children | $47,746 |
| Single parent with three children | $50,366 |
| Single parent with four children | $52,986 |
| Married/common‑law couple with no children | $42,506 |
| Married/common‑law couple with one child | $45,126 |
| Married/common‑law couple with two children | $47,746 |
| Married/common‑law couple with three children | $50,366 |
| Married/common‑law couple with four children | $52,986 |
Did you know...
You can help to reduce paper use by selecting 'No' to the GST/HST credit question on page 1 of your T1 return if you are certain that you are not entitled to a GST/HST credit payment. This prevents the issuance of a notice advising you that your income is too high to be entitled to the credit.
If your family structure includes more than 4 children and you are uncertain if you are entitled for the GST/HST credit, you should select 'Yes' on the GST/HST credit portion of your T1 return.
