Goods and services tax/harmonised sales tax (GST/HST) credit: payments chart effective July 2024 - June 2025 (2023 base year)

Single

Payments chart effective July 2024 - June 2025 (2023 base year)-Single
Adjusted family net income ($) No children ($/year) 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year)
Under $11,039 $340.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$12,000 $359.22 $859.00 $1,038.00 $1,217.00 $1,396.00
$15,000 $419.22 $859.00 $1,038.00 $1,217.00 $1,396.00
$20,000 $519.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$25,000 $519.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$30,000 $519.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$35,000 $519.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$40,000 $519.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$45,000 $485.20 $825.20 $1,004.20 $1,183.20 $1,362.20
$50,000 $235.20 $575.20 $754.20 $933.20 $1,112.20
$55,000 $0.00 $325.20 $504.20 $683.20 $862.20
$60,000 $0.00 $75.20 $254.20 $433.20 $588.20
$65,000 $0.00 $0.00 $4.20 $183.20 $362.20
$70,000 $0.00 $0.00 $0.00 $0.00 $112.20

Married or Common-law

Payments chart effective July 2024 - June 2025 (2023 base year)-Married or Common-law
Adjusted family net income ($) No children ($/year) 1 child ($/year) 2 children ($/year) 3 children ($/year) 4 children ($/year)
Under $44,324 $680.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$44,324 $680.00 $859.00 $1,038.00 $1,217.00 $1,396.00
$45,000 $646.20 $825.20 $1,004.20 $1,183.20 $1,362.20
$50,000 $396.20 $575.20 $754.20 $933.20 $1,112.20
$55,000 $146.20 $325.20 $504.20 $683.20 $862.20
$60,000 $0.00 $75.20 $254.20 $433.20 $612.20
$65,000 $0.00 $0.00 $4.20 $183.20 $362.20
$70,000 $0.00 $0.00 $0.00 $0.00 $112.20

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 2023 base year is paid in 4 quarterly issuances in July 2024, October 2024, January 2025 and April 2025.
  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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