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2005 Tax Credits - Tax Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2005 tax amounts

2005 Non-Refundable Personal Tax Credits - Tax Amounts

(Base Amount x Tax Rate)

The tax credits in this table are the amounts to be deducted from the tax payable.  Some of the tax credits are reduced when income exceeds a certain level.

Tax Credit Type

Federal
15%
(1)

NL
10.57%
PE
9.8%
NS
8.79%
NB
9.68%

ON
6.05%

MB
10.9%
SK
11%
AB
10%

BC
6.05%

YT
7.04%

NT
5.9%

NU
4%

Basic personal amount (1) $1,297 $783 $726 $636 $764 $496 $832 $924 $1,452 $525 $574 $685 $427
Spousal/equivalent-to-spouse amount (1) 1,102 640 617 540 648 421 707 924 1,452 449 487 685 427
       -reduced when spousal/dependent income exceeds (1) 735 606 629 614 670 696 649 840 0 743 692 0 0
       -eliminated when spousal/dependent income exceeds (1) 8,079 6,661 6,923 6,754 7,368 7,656 7,131 9,244 14,523 8,172 7,611 11,609 10,674
Age amount (65+ years of age) 597 368 355 310 373 242 406 438 407 235 280 335 320
       -reduced when income exceeds 29,619 25,921 26,941 26,284 28,672 29,793 27,749 29,619 30,331 28,962 29,619 29,619 29,619
       -eliminated when income exceeds 56,146 49,134 51,068 49,824 54,345 56,473 52,602 56,146 57,491 54,902 56,146 67,472 82,986
Senior supplementary amount (65+) 0 0 0 0 0 0 0 116 0 0 0 0 0
Disability amount 989 529 529 377 618 401 674 726 676 394 464 555 427
Disability amount supplement for taxpayers under 18 577 249 295 259 361 234 393 423 394 230 271 227 154
        -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,254 2,000 2,050 2,000 2,181 2,263 2,112 2,254 2,308 2,204 2,254 2,254 2,254
        -eliminated when above expenses exceed 6,102 4,353 5,065 4,941 5,906 6,126 5,717 6,102 6,249 6,000 6,102 6,102 6,102
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative 577 249 240 367 361 234 393 423 394 230 271 227 154
       -reduced when relative's income exceeds 13,141 11,500 11,953 11,661 12,722 13,218 12,312 13,141 13,457 12,849 13,141 13,141 13,141
       -eliminated when relative's income exceeds 16,989 13,853 14,399 15,837 16,447 17,081 15,917 16,989 17,397 16,645 16,989 16,989 16,989
Infirm dependant amount (18+) 577 249 240 210 361 234 393 423 394 230 271 227 154
       -reduced when dependant income exceeds 5,460 5,057 4,966 4,845 5,285 5,492 5,115 5,460 5,591 6,047 5,460 5,460 5,460
       -eliminated when dependant income exceeds 9,308 7,410 7,412 7,231 9,011 9,355 8,720 9,308 9,531 9,844 9,308 9,308 9,308
Child amount for dependent children under 18 (each) 0 0 0 0 0 0 0 289 0 0 0 0 0
Pension income amount 150 106 98 88 97 69 109 110 113 61 70 59 40
Medical expenses tax credit is for expenses in excess of the lesser of 3% of net income or 1,844 1,614 1,678 1,637 1,785 1,856 1,728 1,844 1,889 1,804 1,844 1,844 1,844
Maximum medical expenses for other eligible dependents 1,500 1,057 980 879 484 605 1,090 1,100 1,000 605 704 295 200
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of net income or 1,885 1,614 1,678 1,637 1,824 1,897 1,728 1,885 1,925 1,842 1,885 1,885 1,885
Eligible adoption expenses - maximum per child 1,500 1,057 0 0 0 605 0 0 1,000 0 0 0 0
 

Federal

NL PE NS NB

ON

MB SK AB

BC

YT

NT

NU

(1) Federal amounts after changes announced November 2005.

Go directly to 2005 tax credits - base amounts.



Revised: September 19, 2017

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