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Personal Tax -> Non-refundable personal tax credits -> 2004 tax amounts

2004 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.

Tax Credit Type	Federal 16%	NL 10.57%	PE 9.8%	NS 8.79%	NB 9.68%	ON 6.05%	MB 10.9%	SK 11%	AB 10%	BC 6.05%	YT 7.04%	NT 7.2%	NU 4%
Basic personal amount	$1,282	$783	$726	$636	$751	$487	$832	$909	$1,434	$516	$564	$822	$420
Spousal/equivalent-to-spouse amount	1,088	640	617	540	638	413	707	909	1,434	442	479	822	420
-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)	626	368	355	310	367	238	406	430	402	231	275	402	315
-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	114	0	0	0	0	0
Disability amount	1,038	529	529	377	608	393	674	713	667	387	457	667	420
Disability amount supplement for taxpayers under 18	605	249	295	259	355	229	393	416	389	226	266	272	151
-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	5,842	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	605	249	240	367	355	229	393	416	389	226	266	272	151
-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+)	605	249	240	210	355	229	393	416	389	226	266	272	151
-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	284	0	0	0	0	0
Pension income amount	160	106	98	88	97	67	109	110	111	61	70	72	40
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU

Go directly to 2004 tax credits - base amounts.

Revised: October 26, 2023

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