Tax credits
Adjusted family net income (AFNI)
The income amount the government uses to calculate many income-tested benefits. It starts with family net income and applies specific adjustments from your tax return.
Small changes in AFNI can change CCB, GST/HST credit, and other benefit amounts.
Where you may see this
CRA benefit notices, My Account benefit calculations, and tax return worksheets.
Commonly confused with
Family net income. AFNI includes adjustments that net income alone does not.
Related terms
Tax credits
Family net income
The combined net income of you and your spouse or common-law partner, used to test eligibility for many family benefits.
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Net income
Your total income minus specific deductions on your tax return, before some benefit-related adjustments.
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GST/HST credit (now the Canada Groceries and Essentials Benefit)
A quarterly tax-free payment for people and families with low and modest incomes. In July 2026 the Canada Revenue Agency replaced the GST/HST credit with the Canada Groceries and Essentials Benefit. Eligibility, the calculation, and the quarterly structure stay the same, with a 25% increase for 2026 to 2031.
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Canada Child Benefit (CCB)
A monthly tax-free payment to help eligible families with the cost of raising children under 18.
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Benefit year vs tax year
Your tax year is the calendar year on your return; many benefits use a July to June benefit year based on an earlier tax year.
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