Canada Revenue Agency
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GST/HST Credit: Guideline Table effective July 2010 - June 2011 (2009 tax year)
Not married
| Family net income ($) | No children ($/year) | 1 child ($/year) | 2 children ($/year) | 3 children ($/year) | 4 children ($/year) |
|---|---|---|---|---|---|
| Under 8,096 | 250.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 10,000 | 288.08 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 15,000 | 381.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 20,000 | 381.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 25,000 | 381.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 30,000 | 381.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 32,506 | 381.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 33,000 | 356.30 | 606.30 | 737.30 | 868.30 | 999.30 |
| 34,000 | 306.30 | 556.30 | 687.30 | 818,30 | 949.30 |
| 35,000 | 256.30 | 506.30 | 637.30 | 768.30 | 899.30 |
| 36,000 | 206.30 | 456.30 | 587.30 | 718.30 | 849.30 |
| 37,000 | 156.30 | 406.30 | 537.30 | 668.30 | 799.30 |
| 38,000 | 106.30 | 356.30 | 487.30 | 618.30 | 749.30 |
| 39,000 | 56.30 | 306.30 | 437.30 | 568.30 | 699.30 |
| 39,875 | 12.55 | 262.55 | 393.55 | 524.55 | 655.55 |
| 40,000 | 6.30 | 256.30 | 387.30 | 518.30 | 649.30 |
| 41,000 | 0.00 | 206.30 | 337.30 | 468.30 | 599.30 |
| 42,000 | 0.00 | 156.30 | 287.30 | 418.30 | 549.30 |
| 43,000 | 0.00 | 106.30 | 237.30 | 368.30 | 499.30 |
| 44,000 | 0.00 | 56.30 | 187.30 | 318.30 | 449.30 |
| 45,000 | 0.00 | 6.30 | 137.30 | 268.30 | 399.30 |
| 46,000 | 0.00 | 0.00 | 87.30 | 218.30 | 349.30 |
| 47,000 | 0.00 | 0.00 | 37.30 | 168.30 | 299.30 |
| 47,435 | 0.00 | 0.00 | 15.55 | 146.55 | 277.55 |
| 48,000 | 0.00 | 0.00 | 0.00 | 118.30 | 249.30 |
| 49,000 | 0.00 | 0.00 | 0.00 | 68.30 | 199.30 |
| 50,000 | 0.00 | 0.00 | 0.00 | 18.30 | 149.30 |
| 50,032 | 0.00 | 0.00 | 0.00 | 16.70 | 147.70 |
| 51,000 | 0.00 | 0.00 | 0.00 | 0.00 | 99.30 |
| 52,000 | 0.00 | 0.00 | 0.00 | 0.00 | 49.30 |
| 52,986 | 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 8,096 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 10,000 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 15,000 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 20,000 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 25,000 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 30,000 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 32,506 | 500.00 | 631.00 | 762.00 | 893.00 | 1,024.00 |
| 33,000 | 475.30 | 606.30 | 737.30 | 868.30 | 999.30 |
| 34,000 | 425.30 | 556.30 | 687.30 | 818.30 | 949.30 |
| 35,000 | 375.30 | 506.30 | 637.30 | 768.30 | 899.30 |
| 36,000 | 325.30 | 456.30 | 587.30 | 718.30 | 849.30 |
| 37,000 | 275.30 | 406.30 | 537.30 | 668.30 | 799.30 |
| 38,000 | 225.30 | 356.30 | 487.30 | 618.30 | 749.30 |
| 39,000 | 175.30 | 306.30 | 437.30 | 568.30 | 699.30 |
| 40,000 | 125.30 | 256.30 | 387.30 | 518.30 | 649.30 |
| 41,000 | 75.30 | 206.30 | 337.30 | 468.30 | 599.30 |
| 42,000 | 25.30 | 156.30 | 287.30 | 418.30 | 549.30 |
| 42,235 | 13.55 | 144.55 | 275.55 | 406.55 | 537.55 |
| 43,000 | 0.00 | 103.30 | 237.30 | 368.30 | 499.30 |
| 44,000 | 0.00 | 56.30 | 187.30 | 318.30 | 449.30 |
| 44,835 | 0.00 | 14.55 | 145.55 | 276.55 | 407.55 |
| 45,000 | 0.00 | 6.30 | 137.30 | 268.30 | 399.30 |
| 46,000 | 0.00 | 0.00 | 87.30 | 218.30 | 349.30 |
| 47,000 | 0.00 | 0.00 | 37.30 | 168.30 | 299.30 |
| 47,437 | 0.00 | 0.00 | 15.45 | 146.45 | 277.45 |
| 48,000 | 0.00 | 0.00 | 0.00 | 118.30 | 249.30 |
| 49,000 | 0.00 | 0.00 | 0.00 | 68.30 | 199.30 |
| 50,000 | 0.00 | 0.00 | 0.00 | 18.30 | 149.30 |
| 50,032 | 0.00 | 0.00 | 0.00 | 16.70 | 147.70 |
| 51,000 | 0.00 | 0.00 | 0.00 | 0.00 | 99.30 |
| 52,000 | 0.00 | 0.00 | 0.00 | 0.00 | 49.30 |
| 52,986 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Notes:
- 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.
- The yearly entitlement for the 2009 tax year is paid in 4 quarterly issuances in the months of July and October 2010 and January and April 2011.
- These amounts are only to be used as a guideline.
- All recipients must keep the Canada Revenue Agency informed of any changes to their current address, family size and marital situation.
- 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.