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Personal Tax -> Non-refundable personal tax credits -> 2006 tax amounts

2006 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 15.25%	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	$1,348	$783	$726	$636	$780	$507	$843	$945	$1,490	$536	$622	$700	$436
Spousal/equivalent-to-spouse amount	1,145	640	617	540	663	430	707	945	1,490	459	528	700	436
-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)	773	368	355	310	381	247	406	447	415	240	357	342	327
-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	118	0	0	0	0	0
Disability amount	1,028	529	529	377	632	409	674	742	688	402	475	568	436
Disability amount supplement for taxpayers under 18 years of age	600	249	295	259	369	239	393	433	402	235	277	232	157
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,304	2,000	2,050	2,000	2,229	2,313	2,112	2,303	2,352	2,250	2,304	2,304	2,304
-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	600	249	240	367	369	239	393	433	402	235	277	232	157
-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)	600	249	240	210	369	239	393	433	402	234	277	232	157
-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	295	0	0	0	0	0
Pension income amount lesser of eligible pension income or	305	106	98	88	97	70	109	110	115	61	141	59	40
Medical expense tax credit is for expenses in excess of the lesser of 3% of 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
Maximum medical expenses for other eligible dependents (each)	1,525	1,057	980	879	484	618	1,090	1,100	1,019	605	704	295	200
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	1,559	1,080	0	0	0	618	1,090	0	1,019	0	719	0	0
Education - part time per month	19	6	6	5	12	8	13	13	14	3	8	7	5
Education - full time per month	62	21	20	18	39	27	44	44	46	11	28	24	16
Textbooks - part time per month	3	0	0	0	0	0	0	0	0	0	1	0	0
Textbooks - full time per month	10	0	0	0	0	0	0	0	0	0	5	0	0
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU

Go directly to 2006 tax credits - base amounts.

Revised: October 26, 2023

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