Personal Tax -> Non-refundable personal tax credits -> 2004 base amounts
2004 Non-Refundable Personal Tax Credits - Base Amounts
Federal |
NL 10.57% |
PE 9.8% |
NS 8.79% |
NB 9.68% |
ON |
MB 10.9% |
SK 11% |
AB 10% |
BC |
YT |
NT |
NU |
|
| Basic personal amount | $8,012 | $7,410 | $7,412 | $7,231 | $7,756 | $8,044 | $7,634 | $8,264 | $14,337 | $8,523 | $8,012 | $11,415 | $10,495 |
| Spousal/equivalent-to-spouse amount | 6,803 | 6,055 | 6,294 | 6,140 | 6,586 | 6,830 | 6,482 | 8,264 | 14,337 | 7,298 | 6,803 | 11,415 | 10,495 |
| -reduced when spousal/dependent income exceeds | 681 | 606 | 629 | 614 | 659 | 683 | 649 | 826 | 0 | 730 | 681 | 0 | 0 |
| -eliminated when spousal/dependent income exceeds | 7,484 | 6,661 | 6,923 | 6,754 | 7,245 | 7,513 | 7,131 | 9,090 | 14,337 | 8,028 | 7,484 | 11,415 | 10,495 |
| Age amount (65+ years of age) | 3,912 | 3,482 | 3,619 | 3,531 | 3,787 | 3,928 | 3,728 | 3,912 | 4,022 | 3,822 | 3,912 | 5,583 | 7,871 |
| -reduced when income exceeds | 29,124 | 25,921 | 26,941 | 26,284 | 28,193 | 29,237 | 27,749 | 29,124 | 29,942 | 28,450 | 29,124 | 29,124 | 29,124 |
| -eliminated when income exceeds | 55,204 | 49,134 | 51,068 | 49,824 | 53,440 | 55,424 | 52,602 | 55,204 | 56,755 | 53,930 | 55,204 | 66,344 | 81,597 |
| Senior supplementary amount (65+) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,033 | 0 | 0 | 0 | 0 | 0 |
| Disability amount | 6,486 | 5,000 | 5,400 | 4,293 | 6,279 | 6,499 | 6,180 | 6,486 | 6,668 | 6,392 | 6,486 | 9,257 | 10,495 |
| Disability amount supplement for taxpayers under 18 | 3,784 | 2,353 | 3,015 | 2,941 | 3,663 | 3,791 | 3,605 | 3,784 | 3,890 | 3,730 | 3,784 | 3,784 | 3,784 |
| -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | 2,216 | 2,000 | 2,050 | 2,000 | 2,145 | 2,221 | 2,112 | 2,216 | 2,278 | 2,165 | 2,216 | 2,216 | 2,216 |
| -eliminated when above expenses exceed | 6,000 | 4,353 | 5,065 | 4,941 | 5,808 | 6,012 | 5,717 | 6,000 | 6,168 | 5,895 | 6,000 | 6,000 | 6,000 |
| Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative | 3,784 | 2,353 | 2,446 | 4,176 | 3,663 | 3,791 | 3,605 | 3,784 | 3,890 | 3,730 | 3,784 | 3,784 | 3,784 |
| -reduced when relative's income exceeds | 12,921 | 11,500 | 11,953 | 11,661 | 12,509 | 12,971 | 12,312 | 12,921 | 13,284 | 12,621 | 12,921 | 12,921 | 12,921 |
| -eliminated when relative's income exceeds | 16,705 | 13,853 | 14,399 | 15,837 | 16,172 | 16,762 | 15,917 | 16,705 | 17,174 | 16,351 | 16,705 | 16,705 | 16,705 |
| Infirm dependant amount (18+) | 3,784 | 2,353 | 2,446 | 2,386 | 3,663 | 3,791 | 3,605 | 3,784 | 3,890 | 3,730 | 3,784 | 3,784 | 3,784 |
| -reduced when dependant income exceeds | 5,368 | 5,057 | 4,966 | 4,845 | 5,197 | 5,390 | 5,115 | 5,368 | 5,519 | 5,940 | 5,368 | 5,368 | 5,368 |
| -eliminated when dependant income exceeds | 9,152 | 7,410 | 7,412 | 7,231 | 8,860 | 9,181 | 8,720 | 9,152 | 9,409 | 9,670 | 9,152 | 9,152 | 9,152 |
| Child amount for dependent children under 18 (each) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,583 | 0 | 0 | 0 | 0 | 0 |
| Pension income amount | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,112 | 1,000 | 1,000 | 1,111 | 1,000 | 1,000 | 1,000 | 1,000 |
Federal |
NL | PE | NS | NB |
ON |
MB | SK | AB |
BC |
YT |
NT |
NU |
Go directly to 2004 tax credits - tax amounts.
Revised: October 26, 2023