TaxTips.ca
Canadian Tax and
Financial Information
2009 Tax Credits - Base Amounts

Ads keep this website free for you.
TaxTips.ca does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Looking for US tax information?
See
USTaxTips.net

Need an accounting, tax or financial advisor? Look in our Directory.      Stay Connected with TaxTips.ca!      Internet Explorer - Use compatibility view for calculators to work properly!

Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Provincial Budgets
Statistics etc.
Glossary
Site Map
Directory
Advertise With Us
Contact Us/About Us
Links & Resources



Personal Tax -> Non-refundable personal tax credits -> 2009 base amounts

2009 Non-Refundable Tax Credits - Base Amounts

Tax Credit Type

Federal(3)
15.00%

NL
7.7%
PE(1)
9.8%
NS(2)
8.79%
NB(4)
9.65%
ON
6.05%
MB
10.8%
SK
11%
AB
10%

BC
5.06%

YT(3)
7.04%

NT
5.9%
NU
4%
Basic personal amount (3) $10,320 $7,778 $7,708 $7,981 $8,605 $8,881 $8,134 $13,269 $16,775 $9,373 $10,320 $12,664 $11,644
Spousal/equivalent-to-spouse amount except PE (1)(3) 10,320 6,356 6,546 6,778 7,307 7,541 8,134 13,269 16,775 8,026 10,320 12,664 11,644
   -reduced when spousal/dependent income exceeds 0 636 655 678 731 754 0 1,327 0 803 0 0 0
   -eliminated when spousal/dependent income exceeds (3) 10,320 6,992 7,201 7,456 8,038 8,295 8,134 14,596 16,775 8,829 10,320 12,664 11,644
Age amount (65+ years of age) (3) 6,408 3,655 3,764 3,897 4,202 4,336 3,728 4,340 4,675 4,203 6,408 6,195 8,733
   -reduced when income exceeds 32,312 27,209 28,019 29,010 31,280 32,280 27,749 32,312 34,799 31,288 32,312 32,312 32,312
   -eliminated when income exceeds(3) 75,032 51,576 53,112 54,990 59,293 61,187 52,602 61,245 65,966 59,308 75,032 73,612 90,532
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 1,146 0 0 0 0 0
Disability amount 7,196 5,249 6,890 4,738 6,966 7,175 6,180 8,395 12,940 7,030 7,196 10,270 11,644
Disability amount supplement for taxpayers under 18 years of age 4,198 2,470 4,019 3,246 4,064 4,185 3,605 8,395 9,710 4,101 4,198 4,198 4,198
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,459 2,099 2,354 2,207 2,380 2,451 2,112 2,459 2,648 2,381 2,459 2,459 2,459
    -eliminated when above expenses exceed 6,657 4,569 6,373 5,453 6,444 6,636 5,717 10,854 12,358 6,482 6,657 6,657 6,657
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative 4,198 2,470 2,446 4,610 4,064 4,186 3,605 8,395 9,711 4,101 4,198 4,198 4,198
   -reduced when relative's income exceeds 14,336 12,072 11,953 12,870 13,879 14,321 12,312 14,337 15,439 13,881 14,336 14,336 14,336
   -eliminated when relative's income exceeds 18,534 14,542 14,399 17,480 17,943 18,507 15,917 22,732 25,150 17,982 18,534 18,534 18,534
  Federal NL PE NS NB ON MB SK AB BC YT NT NU
Infirm dependent amount (18+ years of age) 4,198 2,470 2,446 2,633 4,064 4,186 3,605 8,395 9,710 4,101 4,198 4,198 4,198
   -reduced when dependent income exceeds 5,956 5,308 4,966 5,348 5,766 5,950 5,115 5,956 6,415 6,533 5,956 5,956 5,956
   -eliminated when dependent income exceeds 10,154 7,778 7,412 7,981 9,830 10,136 8,720 14,351 16,125 10,634 10,154 10,154 10,154
Child amount for dependent children under 18 (19 in SK)(each) 2,089 0 0 0 0 0 0 4,915 0 0 2,089 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 1,200 1,200 0 0 0 0 0 0 0 0 1,200
Pension income amount - lesser of eligible pension income  or 2,000 1,000 1,000 1,104 1,000 1,228 1,000 1,000 1,292 1,000 2,000 1,000 2,000
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,011 1,694 1,678 1,637 1,947 2,010 1,728 2,011 2,168 1,949 2,011 2,011 2,011
Maximum medical expenses for other eligible dependents (each) 10,000 10,000 10,000 10,000 10,000 10,835 10,000 10,000 11,473 10,000 10,000 5,000 10,000
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or 2,011 1,694 1,678 1,637 1,947 2,010 1,728 2,011 2,168 1,949 2,011 2,011 2,011
Eligible adoption expenses - maximum per child 10,909 10,497 0 0 0 10,835 10,000 0 11,473 10,909 10,909 0 0
Education - part time per month 120 60 120 60 120 143 120 120 196 60 120 120 120
Education - full time per month 400 200 400 200 400 478 400 400 652 200 400 400 400
Textbooks - part time per month 20 0 0 0 0 0 0 0 0 0 20 0 20
Textbooks - full time per month 65 0 0 0 0 0 0 0 0 0 65 0 65
Canada employment amount 1,044 0 0 0 0 0 0 0 0 0 1,044 0 0
Indexing factor for 2009 (2) 1.025 1.028 1.000 1.0323 1.025 1.023 1.000 1.025 1.038 1.020 1.025 1.025 1.025
  Federal(3) NL PE(1) NS (2) NB ON MB SK AB BC YT(3) NT NU

(1) PE equivalent to spouse amount is not the same as the spouse amount.  It is $6,294, reduced when dependent income exceeds $629, and eliminated when dependent income exceeds $6,923.
(2) Nova Scotia base amounts are not indexed for inflation.  The base amounts up to the year 2010 are indicated in the Nova Scotia Income Tax Act.  The indexing factor is the approximate amount of the increases.  The following items are not increased each year:
          - child amount for dependent children under 6
          - medical expense tax credit threshold
          - education and textbook amounts
(3) Basic personal amount, spousal amount, equivalent to spouse amount, and age amount increased as per January 27, 2009 Federal Budget.  These revisions, in Bill C-10, received Royal Assent on March 12, 2009.
(4) NB lowest tax rate reduced from 10.12% to 9.65% for 2009, by the NB 2009 Budget.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,320 in 2009 without paying any federal tax, and can earn anywhere from $7,708 to $16,775, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2009 tax credits - tax amounts.

 

Revised: July 09, 2016

Copyright © 2002 - 2017 Boat Harbour Investments Ltd. All Rights Reserved  See Reproduction of information from TaxTips.ca

Facebook  | Twitter  |  Google + |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.