How amounts work
Every GST/HST credit is built from four blocks. Once you know the blocks, every headline figure on this site becomes simple addition — and you can check the CRA's calculation on your own notice instead of taking it on trust.
The four blocks, July 2026 to June 2027
| Block | Annual amount | Notes |
|---|---|---|
| Base amount for you | $445 | Every eligible adult gets this block. |
| Base amount for a spouse or common-law partner | $445 | Only if you have one; one block per couple, not per person beyond the pair. |
| Amount for each eligible child under 19 | $234 | Per child, with no cap on the number of children in the calculation. |
| Single supplement | Up to $234 | For a single adult; phases in with income (see below). |
How the blocks combine
A single person with no children gets the $445 base block plus the single supplement, for a maximum of $679. A couple with no children gets two base blocks, $890, and no supplement, because the supplement is only for single adults. A couple with two children gets $890 plus two child blocks of $234, which is $1,358. A single parent is treated generously on the first child: the first child counts at the adult base rate of $445 rather than $234, and the single supplement of $234 still applies, so a single parent with one child reaches $445 + $445 + $234 = $1,124 — the same as a couple with one child. Each further child adds $234.
The single supplement phase-in
The supplement is the one block that grows with income at the bottom of the scale, and it trips up many readers. A single adult with very low income starts with just the $445 base. For every dollar of adjusted family net income above $11,564, the supplement grows by 2 cents, until it reaches its $234 maximum. That happens at $23,264 of income ($11,564 + $234 ÷ 0.02). So a single person with $20,000 of income receives a supplement of 2% of $8,436, which is $168.72, for a total of about $614 a year. At $23,264 or more, the supplement is the full $234 and the total is $679, and it stays there until the phase-out begins at $46,432. For single parents the supplement is already at its maximum at low incomes, because the first-child-at-adult-rate rule absorbs the phase-in; the phase-in mainly affects single adults with no children.
Adjusted family net income, the number that drives everything
Adjusted family net income (AFNI) starts with line 23600 of your tax return, plus line 23600 of your spouse's or common-law partner's return if you have one. The CRA then subtracts any Universal Child Care Benefit and registered disability savings plan income you received (lines 11700 and 12500), and adds back any such amounts you repaid (lines 21300 and 23200). The result is the income the phase-in and phase-out are measured against. One-off items land in line 23600, so a single unusual year — a retirement savings withdrawal, a capital gain, a lump-sum bonus — can move you along the scale for the whole following benefit year, even if your ordinary earnings did not change. That is why the changes and overpayments page warns about reassessments: a reassessment that changes line 23600 changes your credit.
Quarterly payments and the $50 rule
Your annual entitlement is split into four equal quarterly payments. A $679 annual credit pays $169.75 a quarter; a $1,358 credit pays $339.50 a quarter. There is one exception: if your quarterly amount works out to less than $50, the CRA does not send four small payments. It pays the whole annual amount in a single payment in July instead. And the payments are tax-free: the CRA states plainly that you do not report them on your tax return, and they do not raise your taxable income for the following year.