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2015 Personal Tax Credits - Base Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2015 tax credits - base amounts

2015 Non-Refundable Personal Tax Credits - Base Amounts

The tax credits in this table have been calculated using the indexation factors shown in the bottom line of the table.  The indexation factors have been confirmed to Canada Revenue Agency (CRA).  The personal tax credit amounts have also been confirmed.

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
Federal
15%
(3)(4)(5)(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
6.40%
(3)(4)(6)
NT
5.9%
NU
4%
Basic personal amount) 300 5804 $11,327 $8,767 $7,708 $8,481 $9,633 $9,863 $9,134 $15,639 $18,214 $9,938 $11,327 $13,900 $12,781
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3) except PE(1) 303/305 5812/5816 11,327 7,164 6,546 8,481 8,180 8,375 9,134 15,639 18,214 8,509 11,327 13,900 12,781
   -reduced when spousal/dependant income exceeds     0 717 655 848 818 837 0 1,564 0 851 0 0 0
   -eliminated when spousal/dependant income exceeds     11,327 7,881 7,201 9,329 8,998 9,212 9,134 17,203 18,214 9,360 11,327 13,900 12,781
Age amount (65+ years of age) 301 5808 7,033 5,596 3,764 4,141 4,704 4,815 3,728 4,764 5,076 4,457 7,033 6,799 9,586
   -reduced when income exceeds     35,466 30,667 28,019 30,828 35,016 35,849 27,749 35,466 37,784 33,174 35,466 35,466 35,466
   -eliminated when income exceeds     82,353 67,974 53,112 58,435 66,376 67,949 52,602 67,226 71,624 62,887 82,353 80,793 99,373
Senior supplementary amount (65+ years of age)     0 0 0 0 0 0 0 1,258 0 0 0 0 0
Disability amount 316 5844 7,899 5,915 6,890 7,341 7,799 7,968 6,180 9,214 14,050 7,454 7,899 11,272 12,781
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,607 2,784 4,019 3,449 4,549 4,647 3,605 9,214 10,543 4,348 4,607 4,607 4,607
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,699 2,366 2,354 2,346 2,664 2,721 2,112 2,700 2,875 2,525 2,699 2,699 2,699
    -eliminated when above expenses exceed     7,306 5,150 6,373 5,795 7,213 7,368 5,717 11,914 13,418 6,873 7,306 7,306 7,306
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) 315 5840 4,608 2,783 2,446 4,898 4,550 4,648 3,605 9,214 10,544 4,349 4,608 4,608 4,608
   -reduced when relative's income exceeds     15,735 13,606 11,953 13,677 15,536 15,905 12,312 15,736 16,763 14,717 15,735 15,735 15,735
   -eliminated when relative's income exceeds     20,343 16,389 14,399 18,575 20,086 20,553 15,917 24,950 27,307 19,066 20,343 20,343 20,343
      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 6,700 2,784 2,446 2,798 4,549 4,649 3,605 9,214 10,543 4,348 6,700 4,608 4,608
   -reduced when dependant income exceeds     6,720 5,983 4,966 5,683 6,455 6,608 5,115 6,538 6,965 6,927 6,720 6,537 6,537
   -eliminated when dependant income exceeds     13,420 8,767 7,412 8,481 11,004 11,257 8,720 15,752 17,508 11,275 13,420 11,145 11,145
Child amount for dependent children under 18 (19 in SK)(each) (3)(6) 367 5825 0 0 0 0 0 0 0 5,933 0 0 0 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 1,364 1,000 1,000 1,402 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 2,208 1,910 1,678 1,637 2,180 2,232 1,728 2,208 2,353 2,066 2,208 2,208 2,208
Maximum medical expenses for other eligible dependants (each) (2) 331 5872 n/a n/a n/a n/a n/a 12,033 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 net income or 331 5872 2,208 1,910 1,678 1,637 2,180 2,232 1,728 2,208 2,353 2,066 2,208 2,208 2,208
Eligible adoption expenses - maximum per child (4) 313 5833 15,255 11,831 0 0 0 12,033 10,000 0 12,457 15,255 15,255 0 0
Education - part time per month 323 5856 120 60 120 60 120 159 120 120 212 60 120 120 120
Education - full time per month 323 5856 400 200 400 200 400 531 400 400 708 200 400 400 400
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 1,146 0 0 0 0 0 0 0 0 0 1,146 0 0
Indexing factor for 2015     1.017 1.022 1.000 1.000 1.017 1.02 1.000 1.017 1.024 1.007 1.017 1.017 1.017
      Federal
(3)(4)(5)(6)
NL
PE
(1)
NS
NB
ON
MB
SK
AB
BC
(4)
YT
(3)(4)(6)
NT
NU

(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) n/a means there is no cap on the amount of medical expenses for other eligible dependants.
(3) The Family Caregiver Amount (FCA) of $2,093 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.  With the elimination of the Child Amount Tax Credit for 2015, legislation will be revised so that the Family Caregiver Amount is still available to infirm minor children.
(4) Federal adoption tax credit increased to $15,000 as per 2014 Budget, indexed after 2014.  BC and YT use the federal amount.
(5) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.
(6) The federal Child Amount Tax Credit is eliminated for 2015 and later years - see the October 30, 2014 Tax Update information.  Yukon mirrors the federal non-refundable tax credits.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,327 in 2015 without paying any federal tax, and can earn anywhere from $7,708 to $18,214, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2015 tax credits - tax amounts.

 

Revised: November 02, 2016

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