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2012 Tax Credits - Tax Amounts

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

2012 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.  All tax amounts are rounded to the nearest dollar.

Tax Credit Type 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) $1,623 $634 $755 $745 $837 $475 $932 $1,644 $1,728 $575 $762 $784 $488
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(5) except PE(1) 1,623 518 642 745 711 403 932 1,644 1,728 504 762 784 488
   -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) 1,008 405 369 364 409 232 403 501 482 220 473 383 366
   -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 0 132 0 0 0 0 0
Disability amount(5) 1,132 428 675 645 678 384 667 968 1,333 369 531 635 488
Disability amount supplement for taxpayers under 18 years of age 660 201 394 303 395 224 389 968 1,000 215 310 260 176
    -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) 660 201 240 431 395 224 389 968 1,000 215 310 260 176
   -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) 960 201 240 246 396 224 389 968 1,000 215 451 260 176
   -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) 329 0 0 0 0 0 0 623 0 0 154 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 98 103 91 66 108 110 133 51 141 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 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) n/a n/a n/a n/a n/a 579 n/a n/a n/a n/a n/a 295 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 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 1,716 856 0 0 0 579 1,080 0 1,182 579 805 0 0
Education - part time per month 18 5 12 5 11 8 13 13 20 3 8 7 5
Education - full time per month 60 15 39 18 36 26 43 44 67 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 164 0 0 0 0 0 0 0 0 0 77 0 0
  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 (tax amount of $617), 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 is added to these amounts in certain circumstances, for Federal and Yukon tax credits.
(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.

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