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2011 Tax Credits - Base Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2011 tax credits - base amounts

2011 Non-Refundable Personal Tax Credits - Base Amounts

Tax Credit Type

Federal
15%
(5)
NL
7.7%
PE(1)
9.8%
NS(3)
8.79%
NB
9.1%
ON
5.05%
MB(4)
10.8%
SK(2)
11%
AB
10%
BC
5.06%
YT(5)
7.04%
NT
5.9%
NU(5)
4%
Basic personal amount(2)(3)(4) $10,527 $7,989 $7,708 $8,481 $8,953 $9,104 $8,384 $14,535 $16,977 $11,088 $10,527 $12,919 $11,878
Spousal/equivalent-to-spouse amount except PE(1)(2)(3) 10,527 6,528 6,546 7,201 7,602 7,730 8,384 14,535 16,977 9,730 10,527 12,919 11,878
   -reduced when spousal/dependant income exceeds(2)(3) 0 653 655 720 761 773 0 1,454 0 973 0 0 0
   -eliminated when spousal/dependant income exceeds(2)(3)(4) 10,527 7,181 7,201 7,921 8,363 8,503 8,384 15,989 16,977 10,703 10,527 12,919 11,878
Age amount (65+ years of age)(3) 6,537 5,100 3,764 4,141 4,371 4,445 3,728 4,428 4,731 4,254 6,537 6,319 8,909
   -reduced when income exceeds(3) 32,961 27,948 28,019 30,828 32,543 33,091 27,749 32,961 35,217 31,664 32,961 32,961 32,961
   -eliminated when income exceeds(3) 76,541 61,948 53,112 58,435 61,683 62,725 52,602 62,481 66,757 60,024 76,541 75,088 92,355
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 1,169 0 0 0 0 0
Disability amount(3) 7,341 5,391 6,890 5,035 7,248 7,355 6,180 8,563 13,095 7,114 7,341 10,476 11,878
Disability amount supplement for taxpayers under 18 years of age 4,282 2,537 4,019 3,449 4,228 4,290 3,605 8,563 9,828 4,151 4,282 4,282 4,282
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,508 2,156 2,354 2,346 2,476 2,512 2,112 2,509 2,680 2,410 2,508 2,508 2,508
    -eliminated when above expenses exceed 6,790 4,693 6,373 5,795 6,704 6,802 5,717 11,072 12,508 6,561 6,790 6,790 6,790
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) 4,282 2,537 2,446 4,898 4,228 4,291 3,605 8,563 9,827 4,150 4,282 4,282 4,282
   -reduced when relative's income exceeds(3) 14,624 12,399 11,953 13,677 14,439 14,681 12,312 14,625 15,625 14,048 14,624 14,624 14,624
   -eliminated when relative's income exceeds(3) 18,906 14,936 14,399 18,575 18,667 18,972 15,917 23,188 25,452 18,198 18,906 18,906 18,906
  Federal NL PE NS NB ON MB SK AB BC YT NT NU
Infirm dependant amount (18+ years of age)(3) 4,282 2,537 2,446 2,798 4,228 4,292 3,605 8,563 9,827 4,151 4,282 4,282 4,282
   -reduced when dependant income exceeds(3) 6,076 5,452 4,966 5,683 5,999 6,099 5,115 6,076 6,492 6,611 6,076 6,076 6,076
   -eliminated when dependant income exceeds(3) 10,358 7,989 7,412 8,481 10,227 10,391 8,720 14,639 16,319 10,762 10,358 10,358 10,358
Child amount for dependent children under 18 (19 in SK)(each) (2) 2,131 0 0 0 0 0 0 5,514 0 0 2,131 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(3) 2,000 1,000 1,000 1,173 1,000 1,259 1,000 1,000 1,307 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 2,052 1,740 1,678 1,637 2,026 2,060 1,728 2,052 2,194 1,973 2,052 2,052 2,052
Maximum medical expenses for other eligible dependants (each)(5) n/a n/a n/a n/a n/a 11,107 n/a n/a n/a 10,000 n/a 5,000 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant's net income or 2,052 1,740 1,678 1,637 2,026 2,060 1,728 2,052 2,194 1,973 2,052 2,052 2,052
Eligible adoption expenses - maximum per child 11,128 10,781 0 0 0 11,107 n/a 0 n/a 11,128 11,128 0 0
Education - part time per month 120 60 120 60 120 147 120 120 198 60 120 120 120
Education - full time per month 400 200 400 200 400 490 400 400 660 200 400 400 400
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 1,065 0 0 0 0 0 0 0 0 0 1,065 0 0
Indexing factor for 2011 1.014 1.02 1.000 1.000 1.02 1.018 1.000 1.014 1.009 1.008 1.014 1.014 1.014
  Federal(5) NL PE(1) NS(3) NB ON MB SK(2) AB BC YT(5) NT NU(5)

(1) PE equivalent to spouse amount is not the same as the spouse amount.  It is $6,294, reduced when dependant income exceeds $629, and eliminated when dependant income exceeds $6,923.
(2) SK basic personal, spousal & equivalent to spouse, and child amount tax credits increased by SK 2011 Budget.
(3) NS basic personal, spousal & equivalent to spouse, age, disability, caregiver, infirm dependant (18+) and pension amounts increased based on the NS 2011 Budget.  The infirm dependant amounts above have been estimated using an increase of 3.037%.
(4) MB basic personal, spousal and equivalent to spouse amounts increased based on the MB 2011 Budget.
(5) The 2011 Federal Budget proposed to remove the cap of $10,000 beginning in the 2011 taxation year.  This measure was included in Bill C-13 which received Royal Assent (became law) on December 15, 2011.  Saskatchewan, Yukon and Nunavut use the Federal Schedule 1 amount for the medical expenses for other eligible dependants.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,527 in 2011 without paying any federal tax, and can earn anywhere from $7,708 to $16,977, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2011 tax credits - tax amounts.

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