TaxTips.ca
Canadian Tax and
Financial Information
2011 Tax Credits - Tax 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!

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 -> 2011 tax credits - tax amounts

2011 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%
(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) $1,579 $615 $755 $745 $815 $460 $905 $1,599 $1,698 $561 $741 $762 $475
Spousal/equivalent-to-spouse amount  except PE(1)(2)(3)(4) 1,579 503 642 633 692 390 905 1,599 1,698 492 741 762 475
   -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) 981 393 369 364 398 224 403 487 473 215 460 373 356
   -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 0 129 0 0 0 0 0
Disability amount(3) 1,101 415 675 443 660 371 667 942 1,310 360 517 618 475
Disability amount supplement for taxpayers under 18 years of age 642 195 394 303 385 217 389 942 983 210 301 253 171
    -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) 642 195 240 431 385 217 389 942 983 210 301 253 171
   -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) 642 195 240 246 385 217 389 942 983 210 301 253 171
   -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) 320 0 0 0 0 0 0 607 0 0 150 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(3) 300 77 98 103 91 64 108 110 131 51 141 59 80
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 561 n/a n/a n/a 506 n/a 295 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 1,669 830 0 0 0 561 1,080 0 1,161 563 783 0 0
Education - part time per month 18 5 12 5 11 7 13 13 20 3 8 7 5
Education - full time per month 60 15 39 18 36 25 43 44 66 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 160 0 0 0 0 0 0 0 0 0 75 0 0
  Federal(5) NL PE(1) NS(3) NB ON MB(4) 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 dependent income exceeds $629, and eliminated when dependent 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 dependent (18+) and pension amounts increased based on the NS 2011 Budget.  Only the basic personal amount was detailed in the budget.  The other 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.  Yukon and Nunavut follow the Federal legislation for the medical expense tax credit.

Go directly to 2011 tax credits - base amounts.

Revised: September 19, 2017

 

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.