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2006 Tax Credits - Tax Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2006 tax amounts

2006 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
15.25%

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 $1,348 $783 $726 $636 $780 $507 $843 $945 $1,490 $536 $622 $700 $436
Spousal/equivalent-to-spouse amount 1,145 640 617 540 663 430 707 945 1,490 459 528 700 436
   -reduced when spousal/dependent income exceeds 751 606 629 614 685 711 649 859 0 759 751 0 0
   -eliminated when spousal/dependent income exceeds 8,256 6,661 6,923 6,754 7,530 7,824 7,131 9,448 14,899 8,344 8256 11,864 10,909
Age amount (65+ years of age) 773 368 355 310 381 247 406 447 415 240 357 342 327
   -reduced when income exceeds 30,270 25,921 26,941 26,284 29,303 30,448 27,749 30,270 30,907 29,570 30,270 30,270 30,270
   -eliminated when income exceeds 64,043 49,134 51,068 49,824 55,543 57,715 52,602 57,377 58,587 56,050 64,043 68,957 84,810
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 118 0 0 0 0 0
Disability amount 1,028 529 529 377 632 409 674 742 688 402 475 568 436
Disability amount supplement for taxpayers under 18 years of age 600 249 295 259 369 239 393 433 402 235 277 232 157
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,304 2,000 2,050 2,000 2,229 2,313 2,112 2,303 2,352 2,250 2,304 2,304 2,304
    -eliminated when above expenses exceed 6,236 4,353 5,065 4,941 6,036 6,261 5,717 6,236 6,368 6,126 6,236 6,236 6,236
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative 600 249 240 367 369 239 393 433 402 235 277 232 157
   -reduced when relative's income exceeds 13,430 11,500 11,953 11,661 13,002 13,509 12,312 13,430 13,713 13,118 13,430 13,430 13,430
   -eliminated when relative's income exceeds 17,363 13,853 14,399 15,837 16,809 17,457 15,917 17,363 17,728 16,995 17,363 17,363 17,363
  Federal NL PE NS NB ON MB SK AB BC YT NT NU
Infirm dependant amount (18+ years of age) 600 249 240 210 369 239 393 433 402 234 277 232 157
   -reduced when dependant income exceeds 5,580 5,057 4,966 4,845 5,402 5,613 5,115 5,580 5,697 6,174 5,580 5,580 5,580
   -eliminated when dependant income exceeds 9,513 7,410 7,412 7,231 9,209 9,561 8,720 9,513 9,712 10,050 9,513 9,513 9,513
Child amount for dependent children under 18 (each) 0 0 0 0 0 0 0 295 0 0 0 0 0
Pension income amount lesser of eligible pension income or 305 106 98 88 97 70 109 110 115 61 141 59 40
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 1,884 1,614 1,678 1,637 1,824 1,896 1,728 1,884 1,925 1,842 1,884 1,884 1,884
Maximum medical expenses for other eligible dependents (each) 1,525 1,057 980 879 484 618 1,090 1,100 1,019 605 704 295 200
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or 1,884 1,614 1,678 1,637 1,824 1,896 1,728 1,884 1,925 1,842 1,884 1,884 1,884
Eligible adoption expenses - maximum per child 1,559 1,080 0 0 0 618 1,090 0 1,019 0 719 0 0
Education - part time per month 19 6 6 5 12 8 13 13 14 3 8 7 5
Education - full time per month 62 21 20 18 39 27 44 44 46 11 28 24 16
Textbooks - part time per month 3 0 0 0 0 0 0 0 0 0 1 0 0
Textbooks - full time per month 10 0 0 0 0 0 0 0 0 0 5 0 0
  Federal NL PE NS NB ON MB SK AB BC YT NT NU

Go directly to 2006 tax credits - base amounts.



 

Revised: July 09, 2016

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