GST/HST credit application vs related provincial credits for the provinces of Ontario, Saskatchewan, and British Columbia

Program(s) affected: T1 Document created: 04 21, 2010 Tax year(s): 2009 Document last modified: Version(s): 13.01, 13.10, 13.12, 13.20 Problem status: N/A

Although the taxpayer may not be entitled to receive any federal GST/HST tax credit, are there situations where I should answer in the affirmative the question with respect to the goods and services tax/harmonized sales tax (GST/HST) credit application?

The new worksheets are the following:

• Estimation of the Calculation of British Columbia Low Income Climate Action Tax Credit - For the Period July 2010 to June 2011.
• Estimation of the Calculation of the Ontario Sales Tax Credit (OSTC) - For the Period August 2010 to July 2011.
• Estimation of the Calculation of the Saskatchewan Low-Income Tax Credit - For the Period July 2010 to July 2011.

The above-mentioned worksheets are generated automatically to indicate the taxpayer's eligibility for the federal GST/HST tax credit and the corresponding provincial counterpart.

Please note that each province has a particular threshold and the potential amounts to be received are gradually reduced to zero depending on a percentage amount that the taxpayer's adjusted net family income exceeds the given threshold.

Adjusted family net income:

You will find below the income brackets* where the taxpayer may be entitled to the provincial supplement even though he/she was not eligible for the GST credit. You can see the details of the adjusted family net income calculation in the "Adjusted net income" section of the "Estimation of the calculation of GST credit for the period July 2010 to June 2011" federal worksheet.

* Based on numbers provided by CRA

BCLICATC: British Columbia Low Income Climate Action Tax Credit

Single - 1 child	46,158 - 47,550
Single - 2 children	48,778 - 49,150
Single - 4 children	54,038 - 54,750
Married/common law - no children	43,538 - 47,550
Married/common law - 1 child	46,158 - 49,150
Married/common law - 2 children	48,778 - 50,750
Married/common law - 3 children	51,418 - 54,750
Married/common law - 4 children	54,038 - 60,500

Ontario Sales Tax Credit (OSTC)

Single - 3 children	51,418 - 52,000
Single - 4 children	54,038 - 58,500
Married/common law - 2 children	48,778 - 52,000
Married/common law - 3 children	51,418 - 58,500
Married/common law - 4 children	54,038 - 65,000

SLITC: Saskatchewan low-income tax credit

Single - no children	41,158 - 41,416
Single - 1 child	46,158 - 52,566
Single - 2 children	48,778 - 56,916
Single - 3 children	51,418 - 56,916
Single - 4 children	54,038 - 56,916
Married/common law - no children	43,538 - 52,566
Married/common law - 1 child	46,158 - 56,916
Married/common law - 2 children	48,778 - 61,266
Married/common law - 3 children	51,418 - 61,266
Married/common law - 4 children	54,038 - 61,266

In order to obtain more details with respect to the Ontario OSTC, consult the Ontario Sales Tax Credit Questions and Answers section available at www.canada.ca/en/revenue-agency/services/child-family-benefits/provincial-territorial-programs/ontario-trillium-benefit-questions-answers.html .

For more information regarding the Saskatchewan low-income tax credit (SLITC) and British Columbia Low Income Climate Action Tax Credit (BCLICATC), please consult the pamphlet RC4210 available at www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4210/gst-hst-credit.html .