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Personal Tax   ->   Non-refundable personal tax credits   -> 2013 personal tax credits - tax amounts

2013 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%
(3)
NL
7.7%
PE
9.8%
(1)
NS
8.79%
NB
9.39%
ON
5.05%
MB
10.8%
SK
11%
AB
10%
BC
5.06%
(4)
YT
7.04%
(3)
NT
5.9%
NU
4%
Basic personal amount $1,656 $651 $755 $745 $882 $483 $959 $1,677 $1,759 $520 $777 $799 $498
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(4) except PE(1) 1,656 532 642 745 748 411 959 1,677 1,759 448 777 799 498
   -reduced when spousal/dependant income exceeds 0 691 655 848 798 813 0 1,525 0 886 0 0 0
   -eliminated when spousal/dependant income exceeds 11,038 7,597 7,201 9,329 8,769 8,942 8,884 16,766 17,593 9,746 11,038 13,546 12,455
Age amount (65+ years of age) 1,028 415 369 364 430 236 403 511 490 224 483 391 374
   -reduced when income exceeds 34,562 29,563 28,019 30,828 34,124 34,798 27,749 34,562 36,497 32,911 34,562 34,562 34,562
   -eliminated when income exceeds 80,255 65,530 53,112 58,435 64,684 65,958 52,602 65,515 69,184 62,384 80,255 78,735 96,835
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 135 0 0 0 0 0
Disability amount 1,155 439 675 645 714 391 667 988 1,357 374 542 648 498
Disability amount supplement for taxpayers under 18 years of age 674 207 394 303 416 228 389 988 1,018 218 316 265 180
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,630 2,281 2,354 2,346 2,596 2,642 2,112 2,631 2,777 2,505 2,630 2,630 2,630
    -eliminated when above expenses exceed 7,120 4,965 6,373 5,795 7,029 7,153 5,717 11,610 12,961 6,820 7,120 7,120 7,120
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (3) 674 207 240 431 416 228 389 988 1,019 218 316 265 180
   -reduced when relative's income exceeds 15,334 13,116 11,953 13,677 15,140 15,438 12,312 15,335 16,192 14,600 15,334 15,334 15,334
   -eliminated when relative's income exceeds 19,824 15,800 14,399 18,575 19,574 19,951 15,917 24,314 26,377 18,914 19,824 19,824 19,824
  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) 980 207 240 246 416 228 389 988 1,018 218 460 265 180
   -reduced when dependant income exceeds 6,548 5,768 4,966 5,683 6,290 6,414 5,115 6,371 6,728 6,872 6,548 6,371 6,371
   -eliminated when dependant income exceeds 13,078 8,451 7,412 8,481 10,724 10,927 8,720 15,350 16,912 11,186 13,078 10,861 10,861
Child amount for dependent children under 18 (19 in SK)(each) (3) 335 0 0 0 0 0 0 636 0 0 157 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 94 67 108 110 136 51 141 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,152 1,841 1,678 1,637 2,124 2,167 1,728 2,152 2,273 2,050 2,152 2,152 2,152
Maximum medical expenses for other eligible dependants (each) (2) n/a n/a n/a n/a n/a 590 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 2,152 1,841 1,678 1,637 2,124 2,167 1,728 2,152 2,273 2,050 2,152 2,152 2,152
Eligible adoption expenses - maximum per child 1,750 878 0 0 0 590 1,080 0 1,203 590 821 0 0
Education - part time per month 18 5 12 5 11 8 13 13 21 3 8 7 5
Education - full time per month 60 15 39 18 38 26 43 44 68 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 168 0 0 0 0 0 0 0 0 0 79 0 0
  Federal
(3)
NL
PE
(1)
NS
NB
ON
MB
SK
AB
BC
YT
(3)
NT
NU

(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) n/a means there is no cap on the maximum medical expenses for other eligible dependents.
(3) The Family Caregiver Amount is added to these amounts in certain circumstances, for Federal and Yukon tax credits.
(4) BC's basic personal amount and spousal amounts are blended rates, reduced from 2012 because of the re-implementation of the PST.

Go directly to 2013 tax credits - base amounts.

Revised: October 26, 2023

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