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2017 Personal Tax Credits - Base Amounts

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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 most tax credits have been confirmed to Canada Revenue Agency information.

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
Federal
15%
(3)(4)(5)
NL
8.7%
(7)
PE
9.8%
(1)
NS
8.79%
NB
9.68%
ON
5.05%
MB
10.8%
(8)
SK
11%
AB
10%
BC
5.06%

(4)
YT
6.40%
(3)(4)
NT
5.9%
NU
4%
Basic personal amount) 300 5804 $11,635 $8,978 $8,000 $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 (3) now including PE(1) 303/305 5812/5816 11,635 7,336 6,795 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     0 734 679 848 841 864 0 1,607 0 874 0 0 0
   -eliminated when spousal/dependant income exceeds     11,635 8,070 7,474 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)     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 4,732 2,851 4,019 3,449 4,673 4,792 3605 9,465 10,819 4,467 4,732 4,732 4,732
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,772 2,424 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     7,504 5,275 6,373 5,795 7,410 7,599 5,717 12,237 13,769 7,060 7,504 7,504 7,504
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) 315 5840 4,732 2,851 2,446 4898 4,673 4,794 3,605 9,464 10,819 4,467 4,732 4,733 4,733
   -reduced when relative's income exceeds     16,163 13,933 11,953 13,677 15,959 16,401 12,312 16,164 17,202 15,117 16,163 16,163 16,163
   -eliminated when relative's income exceeds     20,895 16,784 14,399 18,575 20,632 21,195 15,917 25,628 28,021 19,584 20,895 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) 306 5820 6,883 2,851 2,446 2,798 4,673 4,794 3,605 9,464 10,820 4,467 6,883 4,733 4,733
   -reduced when dependant income exceeds     6,902 6,127 4,966 5,683 6,630 6,814 5,115 6,715 7,147 7,115 6,902 6,715 6,715
   -eliminated when dependant income exceeds     13,785 8,978 7,412 8,481 11,303 11,608 8,720 16,179 17,967 11,582 13,785 11,448 11,448
Child amount for dependent children under 19 (SK only)(each) (3) 367 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 2,123 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 2,123 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) 323 5856 0 60 120 60 0 164 120 120 218 60 0 120 120
Education - full time per month (6) 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 1,177 0 0 0 0 0 0 0 0 0 1,177 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
(3)(4)(5)
NL
PE
(1)
NS
NB
ON
MB
(8)
SK
AB
BC
(4)
YT
(3)(4)
NT
NU

(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 $2,150 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 2016 federal budget eliminated the education and textbook credits for 2017 and later years.  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 BC 2017 Budget announced that the BC education tax credit would be extended to 2017 but eliminated after that.  The Northwest Territories 2017 Budget indicated they are retaining the education tax credit.  The education and textbook credits above are as indicated in the 2017 TD1 forms, and will be revised if provincial budgets provide differing information.  It is unclear as yet whether Nunavut will retain the education/textbook credits.
(7) The NL 2016 Budget increased tax rates, with 8.7% being the lowest tax rate effective July 1, 2016.
(8) 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.

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 $8,000 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: February 27, 2017

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