Personal Tax   ->   Non-refundable personal tax credits   -> 2016 tax credits - base amounts

2016 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 used to calculate these amounts have been confirmed to Canada Revenue Agency information, but some of the tax credit amounts cannot yet be confirmed, so may have $1 rounding differences.

(1) PE equivalent to spouse amount is now same as the spousal amount, as announced in the PE 2016 Budget.  The budget also announced increases to the basic personal amount, spousal amount, and eligible dependant amount, as indicated above.
(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 $2,121 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.  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.
(7) The 2016 federal budget indicates that the education and textbook tax credits will be eliminated.  The education and textbook credits for all provinces (except Alberta) and territories have legislative provisions that are dependent on the federal credits, so in order for these credits to be retained, legislative changes would have to be made.  For these credits to be eliminated in Alberta, legislative changes would have to be made.  The Alberta government has said "Should the education tax credit be changed or eliminated federally, Alberta will assess the implications for its own education tax credit at that time."  It seems logical that they would also eliminate the credit.
(8) The NL 2016 Budget increased tax rates, with 8.7% being the lowest tax rate effective July 1, 2016.  This is averaged with the January to June tax rate of 7.7% to get an average of 8.2% for 2016.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,474 in 2016 without paying any federal tax, and can earn anywhere from $7,708 to $18,451, depending on the province or territory in which they live, without paying any provincial or territorial tax.

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Revised: March 19, 2024