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2014 Personal Tax Credits - Tax Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2014 personal tax credits - tax amounts

2014 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%
(3)(6)
NL
7.7%
PE
9.8%
(1)
NS
8.79%
NB
9.68%
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 $1,671 $661 $755 $745 $917 $488 $986 $1,692 $1,779 $499 $784 $806 $503
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(4) except PE(1) 1,671 540 642 745 779 415 986 1,692 1,779 428 784 806 503
   -reduced when spousal/dependant income exceeds 0 702 655 848 805 821 0 1,538 0 845 0 0 0
   -eliminated when spousal/dependant income exceeds 11,138 7,711 7,201 9,329 8,848 9,032 9,134 16,916 17,787 9,295 11,138 13,668 12,567
Age amount (65+ years of age) 1,037 422 369 364 448 238 403 515 496 224 487 394 377
   -reduced when income exceeds 34,873 30,007 28,019 30,828 34,431 35,146 27,749 34,873 36,898 32,943 34,873 34,873 34,873
   -eliminated when income exceeds 80,980 66,514 53,112 58,435 65,264 66,619 52,602 66,100 69,945 62,450 80,980 79,446 97,706
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 136 0 0 0 0 0
Disability amount 1,165 446 675 645 742 395 667 997 1,372 375 547 654 503
Disability amount supplement for taxpayers under 18 years of age 680 210 394 303 433 230 389 997 1,030 218 319 267 181
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,654 2,315 2,354 2,346 2,619 2,668 2,112 2,655 2,808 2,507 2,654 2,654 2,654
    -eliminated when above expenses exceed 7,184 5,039 6,373 5,795 7,092 7,224 5,717 11,715 13,104 6,825 7,184 7,184 7,184
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (3) 680 210 240 431 433 230 389 997 1,030 218 319 267 181
   -reduced when relative's income exceeds 15,472 13,313 11,953 13,677 15,277 15,593 12,312 15,473 16,371 14,615 15,472 15,472 15,472
   -eliminated when relative's income exceeds 20,002 16,037 14,399 18,575 19,750 20,150 15,917 24,533 26,667 18,933 20,002 20,003 20,003
  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) 988 210 240 246 433 230 389 997 1,030 218 464 267 181
   -reduced when dependant income exceeds 6,607 5,854 4,966 5,683 6,347 6,478 5,115 6,428 6,802 6,879 6,607 6,428 6,428
   -eliminated when dependant income exceeds 13,196 8,578 7,412 8,481 10,820 11,036 8,720 15,488 17,098 11,197 13,196 10,958 10,958
Child amount for dependent children under 18 (19 in SK)(each) (3) 338 0 0 0 0 0 0 642 0 0 159 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 97 68 108 110 137 51 141 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,171 1,868 1,678 1,637 2,143 2,188 1,728 2,171 2,298 2,052 2,171 2,171 2,171
Maximum medical expenses for other eligible dependants (each) (2) n/a n/a n/a n/a n/a 596 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 2,171 1,868 1,678 1,637 2,143 2,188 1,728 2,171 2,298 2,052 2,171 2,171 2,171
Eligible adoption expenses - maximum per child (5) 2,250 891 0 0 0 596 1,080 0 1,217 759 1,056 0 0
Education - part time per month 18 5 12 5 12 8 13 13 21 3 8 7 5
Education - full time per month 60 15 39 18 39 26 43 44 69 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 169 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 reduced from 2013 because of the re-implementation of the PST.
(5) Federal adoption tax credit increased to $15,000 as per 2014 Budget.  BC and YT use the federal amount.
(6) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.

Go directly to 2014 tax credits - base amounts.

 

Revised: September 19, 2017

 

 

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