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2015 Personal Tax Credits - Tax Amounts

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

2015 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.  The indexation factors used to calculate these amounts have been confirmed to Canada Revenue Agency (CRA), as have the personal tax credit amounts.

Tax Credit Type

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%
(6)
YT
6.40%
(3)(5)(6)
NT
5.9%
NU
4%
Basic personal amount) $1,699 $675 $755 $745 $932 $498 $986 $1,720 $1,821 $503 $725 $820 $511
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3) except PE(1) 1,699 552 642 745 792 423 986 1,720 1,821 431 725 820 511
   -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) 1,055 431 369 364 455 243 403 524 508 226 450 401 383
   -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 0 138 0 0 0 0 0
Disability amount 1,185 455 675 645 755 402 667 1,014 1,405 377 506 665 511
Disability amount supplement for taxpayers under 18 years of age 691 214 394 303 440 235 389 1,014 1,054 220 295 272 184
    -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) 691 214 240 431 440 235 389 1,014 1,054 220 295 272 184
   -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) 1,005 214 240 246 440 235 389 1,014 1,054 220 429 272 184
   -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)(5) 0 0 0 0 0 0 0 653 0 0 0 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 69 108 110 140 51 128 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 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) n/a n/a n/a n/a n/a 608 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 2,208 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 (6) 2,288 911 0 0 0 608 1,080 0 1,246 772 976 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 27 43 44 71 10 26 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 4 0 3
Canada employment amount 172 0 0 0 0 0 0 0 0 0 73 0 0
  Federal
(3)(4)(5)
(6)
NL
PE
(1)
NS
NB
ON
MB
SK
AB
BC
(6)
YT
(3)(5)(6)
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. 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) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.
(5) 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.
(6) Federal adoption tax credit increased to $15,000 as per 2014 Budget, indexed after 2014.  BC and YT use the federal amount.

Go directly to 2015 tax credits - base amounts.

 

Revised: November 02, 2016

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