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2009 Tax Credits - Tax Amounts

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

2009 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  (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) $1,548 $599 $755 $702 $830 $537 $878 $1,460 $1,678 $474 $727 $747 $466
Spousal/equivalent-to-spouse amount (3) except PE (1) - see below 1,548 489 642 596 705 456 878 1,460 1,678 406 727 747 466
   -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) 961 281 369 343 405 262 403 477 468 213 451 366 349
   -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 0 126 0 0 0 0 0
Disability amount 1,079 404 675 416 672 434 667 923 1,294 356 507 606 466
Disability amount supplement for taxpayers under 18 years of age 630 190 394 285 392 253 389 923 971 208 296 248 168
    -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 630 190 240 405 392 253 389 923 971 208 296 248 168
   -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) 630 190 240 231 392 253 389 923 971 208 296 248 168
   -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) 313 0 0 0 0 0 0 541 0 0 147 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 118 105 0 0 0 0 0 0 0 0 48
Pension income amount lesser of eligible pension income or 300 77 98 97 97 74 108 110 129 51 141 59 80
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) 1,500 770 980 879 965 656 1,080 1,100 1,147 506 704 295 400
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 1,636 808 0 0 0 656 1,080 0 1,147 552 768 0 0
Education - part time per month 18 5 12 5 12 9 13 13 20 3 8 7 5
Education - full time per month 60 15 39 18 39 29 43 44 65 10 28 24 16
Textbooks - part time per month 3 0 0 0 0 0 0 0 0 0 1 0 1
Textbooks - full time per month 10 0 0 0 0 0 0 0 0 0 5 0 3
Canada employment amount 157 0 0 0 0 0 0 0 0 0 73 0 0
  Federal(3) NL PE(1) NS(2) NB(4) ON MB SK AB BC YT(3) NT NU

(1) PE equivalent to spouse tax credit amount is not the same as the spouse amount.  It is $617, 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.

Go directly to 2009 tax credits - base amounts.

 

Revised: January 22, 2017

 

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