Personal Tax -> Non-refundable personal tax credits -> 2005 base amounts
2005 Non-Refundable Tax Credits - Base Amounts
|
Tax Credit Type |
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 (1) | $8,648 | $7,410 | $7,412 | $7,231 | $7,888 | $8,196 | $7,634 | $8,404 | $14,523 | $8,676 | $8,148 | $11,609 | $10,674 |
| Spousal/equivalent-to-spouse amount (1) | 7,344 | 6,055 | 6,294 | 6,140 | 6,698 | 6,960 | 6,482 | 8,404 | 14,523 | 7,429 | 6,919 | 11,609 | 10,674 |
| -reduced when spousal/dependent income exceeds (1) | 734 | 606 | 629 | 614 | 670 | 696 | 649 | 840 | 0 | 743 | 692 | 0 | 0 |
| -eliminated when spousal/dependent income exceeds (1) | 8,078 | 6,661 | 6,923 | 6,754 | 7,368 | 7,656 | 7,131 | 9,244 | 14,523 | 8,172 | 7,611 | 11,609 | 10,674 |
| Age amount (65+ years of age) | 3,979 | 3,482 | 3,619 | 3,531 | 3,851 | 4,002 | 3,728 | 3,979 | 4,074 | 3,891 | 3,979 | 5,678 | 8,005 |
| -reduced when income exceeds | 29,619 | 25,921 | 26,941 | 26,284 | 28,672 | 29,793 | 27,749 | 29,619 | 30,331 | 28,962 | 29,619 | 29,619 | 29,619 |
| -eliminated when income exceeds | 56,146 | 49,134 | 51,068 | 49,824 | 54,345 | 56,473 | 52,602 | 56,146 | 57,491 | 54,902 | 56,146 | 67,472 | 82,986 |
| Senior supplementary amount (65+) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,051 | 0 | 0 | 0 | 0 | 0 |
| Disability amount | 6,596 | 5,000 | 5,400 | 4,293 | 6,386 | 6,622 | 6,180 | 6,596 | 6,755 | 6,507 | 6,596 | 9,414 | 10,674 |
| Disability amount supplement for taxpayers under 18 | 3,848 | 2,353 | 3,015 | 2,941 | 3,725 | 3,863 | 3,605 | 3,848 | 3,941 | 3,796 | 3,848 | 3,848 | 3,848 |
| -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | 2,254 | 2,000 | 2,050 | 2,000 | 2,181 | 2,263 | 2,112 | 2,254 | 2,308 | 2,204 | 2,254 | 2,254 | 2,254 |
| -eliminated when above expenses exceed | 6,102 | 4,353 | 5,065 | 4,941 | 5,906 | 6,126 | 5,717 | 6,102 | 6,249 | 6,000 | 6,102 | 6,102 | 6,102 |
| Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative | 3,848 | 2,353 | 2,446 | 4,176 | 3,725 | 3,863 | 3,605 | 3,848 | 3,940 | 3,796 | 3,848 | 3,848 | 3,848 |
| -reduced when relative's income exceeds | 13,141 | 11,500 | 11,953 | 11,661 | 12,722 | 13,218 | 12,312 | 13,141 | 13,457 | 12,849 | 13,141 | 13,141 | 13,141 |
| -eliminated when relative's income exceeds | 16,989 | 13,853 | 14,399 | 15,837 | 16,447 | 17,081 | 15,917 | 16,989 | 17,397 | 16,645 | 16,989 | 16,989 | 16,989 |
| Infirm dependant amount (18+) | 3,848 | 2,353 | 2,446 | 2,386 | 3,726 | 3,863 | 3,605 | 3,848 | 3,940 | 3,797 | 3,848 | 3,848 | 3,848 |
| -reduced when dependant income exceeds | 5,460 | 5,057 | 4,966 | 4,845 | 5,285 | 5,492 | 5,115 | 5,460 | 5,591 | 6,047 | 5,460 | 5,460 | 5,460 |
| -eliminated when dependant income exceeds | 9,308 | 7,410 | 7,412 | 7,231 | 9,011 | 9,355 | 8,720 | 9,308 | 9,531 | 9,844 | 9,308 | 9,308 | 9,308 |
| Child amount for dependent children under 18 (each) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,626 | 0 | 0 | 0 | 0 | 0 |
| Pension income amount | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,133 | 1,000 | 1,000 | 1,126 | 1,000 | 1,000 | 1,000 | 1,000 |
| Medical expenses tax credit is for expenses in excess of the lesser of 3% of net income or | 1,844 | 1,614 | 1,678 | 1,637 | 1,785 | 1,856 | 1,728 | 1,844 | 1,889 | 1,804 | 1,844 | 1,844 | 1,844 |
| Maximum medical expenses for other eligible dependents | 10,000 | 10,000 | 10,000 | 10,000 | 5,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 5,000 | 5,000 |
| Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of net income or | 1,885 | 1,614 | 1,678 | 1,637 | 1,824 | 1,897 | 1,728 | 1,885 | 1,925 | 1,842 | 1,885 | 1,885 | 1,885 |
| Eligible adoption expenses - maximum per child | 10,000 | 10,000 | 0 | 0 | 0 | 10,000 | 0 | 0 | 10,000 | 0 | 0 | 0 | 0 |
| Indexing factor for 2005 | 1.017 | 1.000 | 1.000 | 1.000 | 1.017 | 1.019 | 1.000 | 1.017 | 1.013 | 1.018 | 1.017 | 1.017 | 1.017 |
Federal |
NL | PE | NS | NB |
ON |
MB | SK | AB |
BC |
YT |
NT |
NU |
(1) Federal amounts after changes announced November 2005.
Go directly to 2005 tax credits - tax amounts.
Revised: October 26, 2023