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2012 Tax Credits - Base Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2012 tax credits - base amounts

2012 Non-Refundable Tax Credits - Base Amounts

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
Federal
15%
(2)(3)
NL
7.7%
PE
9.8%
(1)
NS
8.79%
(5)
NB
9.1%
ON
5.05%
MB
10.8%
SK
11%
AB
10%
BC
5.06%
(4)
YT
7.04%
(2)(3)
NT
5.9%
NU
4%
(2)
Basic personal amount) 300 5804 $10,822 $8,237 $7,708 $8,481 $9,203 $9,405 $8,634 $14,942 $17,282 $11,354 $10,822 $13,280 $12,211
Spouse or common-law partner / equivalent-to-spouse / eligible dependant (3)(5) except PE(1) 303/305 5812/5816 10,822 6,731 6,546 8,481 7,815 7,986 8,634 14,942 17,282 9,964 10,822 13,280 12,211
   -reduced when spousal/dependant income exceeds     0 674 655 848 782 798 0 1,495 0 996 0 0 0
   -eliminated when spousal/dependant income exceeds     10,822 7,405 7,201 9,329 8,597 8,784 8,634 16,437 17,282 10,960 10,822 13,280 12,211
Age amount (65+ years of age) 301 5808 6,720 5,258 3,764 4,141 4,494 4,592 3,728 4,552 4,816 4,356 6,720 6,496 9,158
   -reduced when income exceeds     33,884 28,814 28,019 30,828 33,455 34,183 27,749 33,884 35,851 32,424 33,884 33,884 33,884
   -eliminated when income exceeds     78,684 63,867 53,112 58,435 63,415 64,796 52,602 64,231 67,958 61,464 78,684 77,191 94,937
Senior supplementary amount (65+ years of age)     0 0 0 0 0 0 0 1,202 0 0 0 0 0
Disability amount (5) 316 5844 7,546 5,558 6,890 7,341 7,451 7,598 6,180 8,803 13,331 7,285 7,546 10,770 12,211
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,402 2,616 4,019 3,449 4,346 4,432 3,605 8,803 10,004 4,251 4,402 4,402 4,402
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,578 2,223 2,354 2,346 2,545 2,595 2,112 2,579 2,728 2,468 2,578 2,578 2,578
    -eliminated when above expenses exceed     6,980 4,839 6,373 5,795 6,891 7,027 5,717 11,382 12,732 6,719 6,980 6,980 6,980
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) 315 5840 4,402 2,615 2,446 4,898 4,346 4,433 3,605 8,803 10,004 4,250 4,402 4,402 4,402
   -reduced when relative's income exceeds     15,033 12,784 11,953 13,677 14,844 15,165 12,312 15,034 15,906 14,385 15,033 15,033 15,033
   -eliminated when relative's income exceeds     19,435 15,399 14,399 18,575 19,190 19,598 15,917 23,837 25,910 18,635 19,435 19,435 19,435
      Federal NL PE NS NB ON MB SK AB BC YT NT NU
Infirm dependant amount (18+ years of age), including Family Caregiver Amount (Federal & YT) 306 5820 6,402 2,616 2,446 2,798 4,347 4,433 3,605 8,803 10,004 4,250 6,402 4,402 4,402
   -reduced when dependant income exceeds     6,420 5,621 4,966 5,683 6,167 6,301 5,115 6,246 6,609 6,770 6,420 6,246 6,246
   -eliminated when dependant income exceeds     12,822 8,237 7,412 8,481 10,514 10,734 8,720 15,049 16,613 11,020 12,822 10,648 10,648
Child amount for dependent children under 18 (19 in SK)(each) (3) 367 5825 2,191 0 0 0 0 0 0 5,668 0 0 2,191 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 314 5836 2,000 1,000 1,000 1,173 1,000 1,300 1,000 1,000 1,331 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 330 5868 2,109 1,794 1,678 1,637 2,083 2,128 1,728 2,109 2,233 2,020 2,109 2,109 2,109
Maximum medical expenses for other eligible dependants (each) (2)(4) 331 5872 n/a n/a n/a n/a n/a 11,474 n/a n/a n/a n/a 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 331 5872 2,109 1,794 1,678 1,637 2,083 2,128 1,728 2,109 2,233 2,020 2,109 2,109 2,109
Eligible adoption expenses - maximum per child 313 5833 11,440 11,115 0 0 0 11,474 10,000 0 11,820 11,440 11,440 0 0
Education - part time per month 323 5856 120 60 120 60 120 151 120 120 202 60 120 120 120
Education - full time per month 323 5856 400 200 400 200 400 506 400 400 672 200 400 400 400
Textbooks - part time per month 323 5856 20 0 0 0 0 0 0 0 0 0 20 0 20
Textbooks - full time per month 323 5856 65 0 0 0 0 0 0 0 0 0 65 0 65
Canada employment amount 363 5834 1,095 0 0 0 0 0 0 0 0 0 1,095 0 0
Indexing factor for 2012     1.028 1.031 1.000 1.000 1.028 1.033 1.000 1.028 1.018 1.024 1.028 1.028 1.028
      Federal
(2)(3)
NL PE
(1)
NS
(5)
NB ON MB SK AB BC
(4)
YT
(2)(3)
NT NU
(2)

(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) The 2011 Federal Budget removed 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.
(3) The Family Caregiver Amount (FCA) of $2,000 is added to these amounts in certain circumstances, for Federal and Yukon tax credits.  The income threshold, if applicable, is also increased by the FCA.
(4) The BC 2012 Budget removed the cap of $10,000 beginning in the 2012 taxation year.
(5) The NS 2012 Budget announced an increase in the spouse and spousal equivalent amounts, and the disability amount.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,822 in 2012 without paying any federal tax, and can earn anywhere from $7,708 to $17,282, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2012 tax credits - tax amounts.

 

Revised: November 02, 2016

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