加拿大华人论坛 蒙特利尔 Montreal很多人问联邦消费税退税计算，现一起回答,有问题请加QQ群：166945486

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GST/HST credit is intended to offset, at least in part, the GST/HST paid in a year by individuals and families with low to moderate incomes. GST/HST credit is NOT included in income and should therefore never be entered on the tax return. APPLICATION: The only way to obtain the GST/HST credit is to file an income tax return and make an application on page 1 of T1 general. PAYMENT: The credit is paid in four quarterly instalments. However, if the total GST/HST credit is less than $100, only one lump-sum payment will be make in July 2012. ELIGIBILITY: Be resident in Cananda and, at the beginning of the month in which a payment is made, must be: (1) 19 years old or over; or (2) Married or have a common law partner; or (3) The parent of a child So, 18-year-olds should file a tax return and apply GST/HST credit. Single taxpayers must always apply for their won GST/HST credit. Married or common-law couples, however, must have one partner apply for the credit on behalf of both. It is up to the couple to decide which one should apply. CALCULATION: (1) Basic credit: $260 (2) Credit for spouse or common-law partner: $260 (3) Credit for an eligible dependant: $260 if the taxpayer: (a)not married or living common-law; (b) have a qualified child under 19 form whom they are eligible to claim the eligible dependant amount on Line 305, and for whom no other person is claiming a GST/HST credit (4) Credit for eligible children: $137 (5) Additional credit: $137 for those: (a) single with children; (b) single without children, the additional credit is 2% of net income in excess of $8,439 to a maximum of $137 (maximum net income $15289) (6) Total of credit above reduced by 5% of family net income (excl. UCCB) in excess of $33884. EXAMPLE (2012 GST/HST calculation) Husband and wife have 4 small children with net family income of $35000, GST/HST credit: Basic: $260 Spouse: $260 Children: 4*137=548 Reduced by 5%*(35000-33884)=55.80 Total credit after deduction: $1012.20 The total credit will be paid with quarterly of $1012.20/4=$253.05 in July & Oct 2012 and in Jan & Apr 2013欢迎加入QQ税务交流群：166945486

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