Personal Tax -> Non-refundable personal tax credits -> 2006 base amounts
2006 Non-Refundable Tax Credits - Base Amounts
| Tax Credit Type | Federal 15.25% (1) |
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 5.9% |
NU 4% |
| Basic personal amount | $8,839 | $7,410 | $7,412 | $7,231 | $8,061 | $8,377 | $7,734 | $8,589 | $14,899 | $8,858 | $8,839 | $11,864 | $10,909 |
| Spousal/equivalent-to-spouse amount | 7,505 | 6,055 | 6,294 | 6,140 | 6,845 | 7,113 | 6,482 | 8,589 | 14,899 | 7,585 | 7,505 | 11,864 | 10,909 |
| -reduced when spousal/dependent income exceeds | 751 | 606 | 629 | 614 | 685 | 711 | 649 | 859 | 0 | 759 | 751 | 0 | 0 |
| -eliminated when spousal/dependent income exceeds | 8,256 | 6,661 | 6,923 | 6,754 | 7,530 | 7,824 | 7,131 | 9,448 | 14,899 | 8,344 | 8256 | 11,864 | 10,909 |
| Age amount (65+ years of age) (1) | 5,066 | 3,482 | 3,619 | 3,531 | 3,936 | 4,090 | 3,728 | 4,066 | 4,152 | 3,972 | 5,066 | 5,803 | 8,181 |
| -reduced when income exceeds | 30,270 | 25,921 | 26,941 | 26,284 | 29,303 | 30,448 | 27,749 | 30,270 | 30,907 | 29,570 | 30,270 | 30,270 | 30,270 |
| -eliminated when income exceeds | 64,043 | 49,134 | 51,068 | 49,824 | 55,543 | 57,715 | 52,602 | 57,377 | 58,587 | 56,050 | 64,043 | 68,957 | 84,810 |
| Senior supplementary amount (65+ years of age) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,074 | 0 | 0 | 0 | 0 | 0 |
| Disability amount | 6,741 | 5,000 | 5,400 | 4,293 | 6,526 | 6,768 | 6,180 | 6,741 | 6,883 | 6,644 | 6,741 | 9,621 | 10,909 |
| Disability amount supplement for taxpayers under 18 years of age | 3,933 | 2,353 | 3,015 | 2,941 | 3,807 | 3,948 | 3,605 | 3,933 | 4,015 | 3,876 | 3,933 | 3,933 | 3,933 |
| -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | 2,303 | 2,000 | 2,050 | 2,000 | 2,229 | 2,313 | 2,112 | 2,303 | 2,352 | 2,250 | 2,303 | 2,303 | 2,303 |
| -eliminated when above expenses exceed | 6,236 | 4,353 | 5,065 | 4,941 | 6,036 | 6,261 | 5,717 | 6,236 | 6,368 | 6,126 | 6,236 | 6,236 | 6,236 |
| Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative | 3,933 | 2,353 | 2,446 | 4,176 | 3,807 | 3,948 | 3,605 | 3,933 | 4,015 | 3,877 | 3,933 | 3,933 | 3,933 |
| -reduced when relative's income exceeds | 13,430 | 11,500 | 11,953 | 11,661 | 13,002 | 13,509 | 12,312 | 13,430 | 13,713 | 13,118 | 13,430 | 13,430 | 13,430 |
| -eliminated when relative's income exceeds | 17,363 | 13,853 | 14,399 | 15,837 | 16,809 | 17,457 | 15,917 | 17,363 | 17,728 | 16,995 | 17,363 | 17,363 | 17,363 |
| Federal | NL | PE | NS | NB | ON | MB | SK | AB | BC | YT | NT | NU | |
| Infirm dependant amount (18+ years of age) | 3,933 | 2,353 | 2,446 | 2,386 | 3,807 | 3,948 | 3,605 | 3,933 | 4,015 | 3,876 | 3,933 | 3,933 | 3,933 |
| -reduced when dependant income exceeds | 5,580 | 5,057 | 4,966 | 4,845 | 5,402 | 5,613 | 5,115 | 5,580 | 5,697 | 6,174 | 5,580 | 5,580 | 5,580 |
| -eliminated when dependant income exceeds | 9,513 | 7,410 | 7,412 | 7,231 | 9,209 | 9,561 | 8,720 | 9,513 | 9,712 | 10,050 | 9,513 | 9,513 | 9,513 |
| Child amount for dependent children under 18 (each) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,684 | 0 | 0 | 0 | 0 | 0 |
| Pension income amount - lesser of eligible pension income or | 2,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,158 | 1,000 | 1,000 | 1,147 | 1,000 | 2,000 | 1,000 | 1,000 |
| Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or | 1884 | 1,614 | 1,678 | 1,637 | 1,824 | 1896 | 1,728 | 1884 | 1,925 | 1,842 | 1,884 | 1,884 | 1,884 |
| Maximum medical expenses for other eligible dependents (each) | 10,000 | 10,000 | 10,000 | 10,000 | 5,000 | 10,220 | 10,000 | 10,000 | 10,190 | 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 dependent's net income or | 1,884 | 1,614 | 1,678 | 1,637 | 1,824 | 1,896 | 1,728 | 1,884 | 1,925 | 1,842 | 1,884 | 1,884 | 1,884 |
| Eligible adoption expenses - maximum per child | 10,220 | 10,220 | 0 | 0 | 0 | 10,220 | 10,000 | 0 | 10,190 | 0 | 10,220 | 0 | 0 |
| Education - part time per month | 120 | 60 | 60 | 60 | 120 | 135 | 120 | 120 | 138 | 60 | 120 | 120 | 120 |
| Education - full time per month | 400 | 200 | 200 | 200 | 400 | 451 | 400 | 400 | 459 | 200 | 400 | 400 | 400 |
| Textbooks - part time per month | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20 | 0 | 0 |
| Textbooks - full time per month | 65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65 | 0 | 0 |
| Indexing factor for 2006 | 1.022 | 1.000 | 1.000 | 1.000 | 1.022 | 1.022 | 1.000 | 1.022 | 1.019 | 1.021 | 1.022 | 1.022 | 1.022 |
| Federal (1) |
NL | PE | NS | NB | ON | MB | SK | AB | BC | YT | NT | NU |
(1) Age amount - Federal - as per Federal Oct 31, 2006 Tax Fairness Plan
Go directly to 2006 tax credits - tax amounts.
Revised: October 26, 2023