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Personal Tax   ->    Non-refundable personal tax credits   -> 2017 tax credits - base amounts

2017 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 and all tax credits have been confirmed to Canada Revenue Agency information.

Tax Credit Type Federal
Line
Number
Provincial
Line
Number
Federal
15%
(1)(3)(4)(5)
NL
8.7%
(7)
PE
9.8%
(9)
NS
8.79%

(10)
NB
9.68%
ON
5.05%
 (1)
MB
10.8%
(7)
SK
10.75%
 (1)(8)
AB
10%
BC
5.06%

(1)(4)
YT
6.40%
(3)(4)
NT
5.9%
NU
4%
Basic personal amount 300 5804 $11,635 $8,978 $8,160 $8,481 $9,895 $10,171 $9,271 $16,065 $18,690 $10,208 $11,635 $14,278 $13,128
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (3) 303/305 5812/5816 11,635 7,336 6,931 8,481 8,402 8,636 9,134 16,065 18,690 8,740 11,635 14,278 13,128
   -reduced when spousal/dependant income exceeds     0 734 693 848 841 864 0 1,607 0 874 0 0 0
   -eliminated when spousal/dependant income exceeds     11,635 8,070 7,624 9,329 9,243 9,500 9,134 17,672 18,690 9,614 11,635 14,278 13,128
Age amount (65+ years of age) 301 5808 7,225 5,731 3,764 4,141 4,831 4,966 3,728 4,894 5,208 4,578 7,225 6,984 9,846
   -reduced when income exceeds     36,430 31,405 28,019 30,828 35,968 36,969 27,749 36,430 38,772 34,075 36,430 36,430 36,430
   -eliminated when income exceeds     84,597 69,612 53,112 58,435 68,175 70,076 52,602 69,057 73,492 64,595 84,597 82,990 102,070
Senior supplementary amount (65+ years of age)   5822 0 0 0 0 0 0 0 1,292 0 0 0 0 0
Disability amount 316 5844 8,113 6,058 6,890 7,341 8,011 8,217 6,180 9,464 14,417 7,656 8,113 11,579 13,128
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,733 2,851 4,019 3,449 4,673 4,793 3605 9,464 10,819 4,467 4,733 4,733 4,733
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,772 2,423 2,354 2,346 2,737 2,807 2,112 2,772 2,950 2,593 2,772 2,772 2,772
    -eliminated when above expenses exceed     7,505 5,274 6,373 5,795 7,410 7,600 5,717 12,236 13,769 7,060 7,505 7,505 7,505
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 367(infirm child under 18) or added to Line 303 or 305, and Line  303 or 305 threshold increased by this amount (1) 303/305/367 5814/5825 2,150 0 0 0 0 0 0 0 0 0 2,150 0 0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 304 is reduced by line 303 or 305 claim (1) 304/307 5818/5819 6,883 0 0 0 0 4,794 0 0 0 0 6,883 0 0
    -reduced when relative's income exceeds     16,163 0 0 0 0 16,401 0 0 0 0 16,163 0 0
    -eliminated when relative's income exceeds     23,046 0 0 0 0 21,195 0 0 0 0 23,046 0 0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (1)(3) was 315 5840 0 2,851 2,446 4,898 4,673 0 3,605 9,464 10,819 4,467 0 4,733 4,733
   -reduced when relative's income exceeds     0 13,933 11,953 13,677 15,959 0 12,312 16,164 17,202 15,117 0 16,163 16,163
   -eliminated when relative's income exceeds     0 16,784 14,399 18,575 20,632 0 15,917 25,628 28,021 19,584 0 20,896 20,896
      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) was 306 5820 0 2,851 2,446 2,798 4,673 0 3,605 9,464 10,820 4,467 0 4,733 4,733
   -reduced when dependant income exceeds     0 6,127 4,966 5,683 6,630 0 5,115 6,715 7,147 7,115 0 6,715 6,715
   -eliminated when dependant income exceeds     0 8,978 7,412 8,481 11,303 0 8,720 16,179 17,967 11,582 0 11,448 11,448
Child amount for dependent children under 19 (SK only)(each) (3)   5825 0 0 0 0 0 0 0 6,094 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 1,406 1,000 1,000 1,439 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 2,268 1,955 1,678 1,637 2,239 2,302 1,728 2,268 2,415 2,122 2,268 2,268 2,268
Maximum medical expenses for other eligible dependants (each) (2) 331 5872 n/a n/a n/a n/a n/a 12,409 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 2,268 1,955 1,678 1,637 2,239 2,302 1,728 2,268 2,415 2,122 2,268 2,268 2,268
Eligible adoption expenses - maximum per child (4) 313 5833 15,669 12,116 0 0 0 12,409 10,000 0 12,783 15,669 15,669 0 0
Education - part time per month (6)(8) 323 5856 0 60 120 60 0 164 120 120 218 60 0 120 120
Education - full time per month (6)(8) 323 5856 0 200 400 200 0 547 400 400 727 200 0 400 400
Textbooks - part time per month (6) 323 5856 0 0 0 0 0 0 0 0 0 0 0 0 20
Textbooks - full time per month (6) 323 5856 0 0 0 0 0 0 0 0 0 0 0 0 65
Canada employment amount 363 5834 1,178 0 0 0 0 0 0 0 0 0 1,178 0 0
Indexing factor for 2017     1.014 1.020 1.000 1.000 1.014 1.016 1.015 1.014 1.013 1.018 1.014 1.014 1.014
      Federal
(1)(3)(4)(5)
NL
PE
(9)
NS
NB
ON
 (1)
MB
(7)
SK
 (1)(8)
AB
BC
(1)(4)
YT
(3)(4)
NT
NU

(1) The Federal 2017 Budget replaced the Family Caregiver Amount, Caregiver Amount, and Infirm Adult Dependant Amount with the Canada Caregiver Credit.  Most provinces and territories are not dependent on the Federal legislation for their Caregiver Amount and Infirm Adult Dependant Amount tax credits.  BC and Saskatchewan are retaining their current caregiver credits.  The Ontario 2017 Budget indicated they would parallel the federal changes, creating the Ontario Caregiver Tax Credit (OCTC).  Yukon tabled Yukon tabled Bill 10, An Act to Amend the Income Tax Act (2017) (pdf) in October 2017 to parallel the federal changes, effective for the 2017 taxation year.  These are reflected in the above table.
(2) n/a means there is no cap on the amount of medical expenses for other eligible dependants.
(3) The Family Caregiver Amount was added to these amounts in certain circumstances, for Federal and Yukon tax credits. The Family Caregiver Amount was available to infirm minor children, but is replaced by the Canada Caregiver Credit federally for 2017, as per the Federal 2017 Budget.  The Yukon Family Caregiver Amount legislation is dependent on the Federal legislation, so will be eliminated unless they change their legislation to retain the tax credit.
(4) BC and YT use the federal adoption credit 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 2016 federal budget eliminated the education and textbook credits for 2017 and later years.  For more information see the article on education and textbook tax credits.
(7) The MB 2016 Budget indicated that the basic personal amount would be indexed for inflation starting in 2017.  Other tax credit amounts are not indexed.
(8) The Saskatchewan 2017 Budget announced the elimination of credits for post-secondary tuition and education expenses, effective July 1, 2017.  It also announced that the personal tax system would not be indexed in 2018 and later years, and that personal income tax rates would be reduced in half-point increments effective July 1, 2017 and July 1, 2019.  This will result in the rates being reduced in 1/4 point increments each year for 2017 to 2020.
(9) The Prince Edward Island 2017 Budget announced that the Basic Personal Amount and the Spouse/Equivalent to Spouse amount would increase effective July 1, 2017.  This results in the average amount of tax credit shown above for 2017.  PEI also announced that the Education Tax Credit would be preserved for 2017.
(10) The Nova Scotia 2017 Budget announced that the Basic Personal Amount, Spousal Amount, Eligible Dependant Amount and Age Amount would be enhanced for 2018 and later years.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,635 in 2017 without paying any federal tax, and can earn anywhere from $8,160 to $18,691, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2017 tax credits - tax amounts.

Revised: March 19, 2024

 

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