Personal Tax -> Non-refundable personal tax credits -> 2007 base amounts
2007 Non-Refundable Tax Credits - Base Amounts
| Tax Credit Type | Federal 15.00% (2)(7) |
NL 9.64% (6) |
PE 9.8% (4)(9) |
NS 8.79% |
NB 10.12% (3) |
ON 6.05% |
MB 10.9% |
SK 11% |
AB 10% (5) |
BC 5.70% (1) |
YT 7.04% (8) |
NT 5.9% |
NU 4% |
| Basic personal amount (4)(6)(7) | $9,600 | $7,484 | $7,560 | $7,481 | $8,239 | $8,553 | $7,834 | $8,778 | $15,435 | $9,027 | $9,600 | $12,125 | $11,149 |
| Spousal/equivalent-to-spouse amount (2)(4)(6) except PE - see below | 9,600 | 6,116 | 6,420 | 6,352 | 6,996 | 7,262 | 6,482 | 8,778 | 15,435 | 7,729 | 9,600 | 12,125 | 11,149 |
| -reduced when spousal/dependent income exceeds (2)(4)(6) | 0 | 612 | 642 | 635 | 700 | 726 | 649 | 878 | 0 | 773 | 0 | 0 | 0 |
| -eliminated when spousal/dependent income exceeds (2)(4)(6)(7) | 9,600 | 6,728 | 7,062 | 6,987 | 7,696 | 7,988 | 7,131 | 9,656 | 15,435 | 8,502 | 9,600 | 12,125 | 11,149 |
| Age amount (65+ years of age)(4)(6) | 5,177 | 3,517 | 3,691 | 3,653 | 4,023 | 4,176 | 3,728 | 4,156 | 4,301 | 4,048 | 5,177 | 5,931 | 8,361 |
| -reduced when income exceeds(4)(6) | 30,936 | 26,180 | 27,480 | 27,193 | 29,948 | 31,087 | 27,749 | 30,936 | 32,020 | 30,132 | 30,936 | 30,936 | 30,936 |
| -eliminated when income exceeds(4)(6) | 65,449 | 49,627 | 52,087 | 51,546 | 56,768 | 58,928 | 52,602 | 58,643 | 60,693 | 57,119 | 65,449 | 70,476 | 86,676 |
| Senior supplementary amount (65+ years of age) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,097 | 0 | 0 | 0 | 0 | 0 |
| Disability amount(6)(9) | 6,890 | 5,050 | 6,890 | 4,441 | 6,670 | 6,910 | 6,180 | 6,890 | 7,131 | 6,770 | 6,890 | 9,833 | 11,149 |
| Disability amount supplement for taxpayers under 18 years of age(6)(9) | 4,019 | 2,377 | 4,019 | 3,043 | 3,891 | 4,031 | 3,605 | 4,019 | 4,160 | 3,950 | 4,019 | 4,019 | 4,019 |
| -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed (9) | 2,354 | 2,000 | 2,354 | 2,069 | 2,278 | 2,361 | 2,112 | 2,354 | 2,437 | 2,293 | 2,354 | 2,354 | 2,354 |
| -eliminated when above expenses exceed (9) | 6,373 | 4,377 | 6,373 | 5,112 | 6,169 | 6,392 | 5,717 | 6,373 | 6,597 | 6,243 | 6,373 | 6,373 | 6,373 |
| Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(6) | 4,019 | 2,377 | 2,446 | 4,320 | 3,891 | 4,031 | 3,605 | 4,019 | 4,160 | 3,949 | 4,019 | 4,019 | 4,019 |
| -reduced when relative's income exceeds(6) | 13,726 | 11,615 | 11,953 | 12,064 | 13,288 | 13,792 | 12,312 | 13,726 | 14,206 | 13,368 | 13,726 | 13,726 | 13,726 |
| -eliminated when relative's income exceeds(6) | 17,745 | 13,992 | 14,399 | 16,384 | 17,179 | 17,823 | 15,917 | 17,745 | 18,366 | 17,317 | 17,745 | 17,745 | 17,745 |
| Federal | NL | PE | NS | NB | ON | MB | SK | AB | BC | YT | NT | NU | |
| Infirm dependent amount (18+ years of age)(6) | 4,019 | 2,377 | 2,446 | 2,468 | 3,891 | 4,031 | 3,605 | 4,019 | 4,160 | 3,949 | 4,019 | 4,019 | 4,019 |
| -reduced when dependent income exceeds(6) | 5,702 | 5,108 | 4,966 | 5,013 | 5,520 | 5,731 | 5,115 | 5,702 | 5,902 | 6,292 | 5,702 | 5702 | 5,702 |
| -eliminated when dependent income exceeds(6) | 9,721 | 7,485 | 7,412 | 7,481 | 9,411 | 9,762 | 8,720 | 9,721 | 10,062 | 10,241 | 9,721 | 9,721 | 9,721 |
| Child amount for dependent children under 18 (19 in SK) (each)(2) | 2,000 | 0 | 0 | 0 | 0 | 0 | 0 | 2,743 | 0 | 0 | 2,000 | 0 | 0 |
| Child amount for dependent children under 6 (each, maximum per year) | 0 | 0 | 1,200 | 1,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,200 |
| Pension income amount - lesser of eligible pension income or | 2,000 | 1,000 | 1,000 | 1,035 | 1,000 | 1,183 | 1,000 | 1,000 | 1,189 | 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(6)(10) | 1,925 | 1,630 | 1,678 | 1,637 | 1,864 | 1,936 | 1,728 | 1,925 | 1,994 | 1,877 | 1,925 | 1,925 | 1,925 |
| Maximum medical expenses for other eligible dependents (each) | 10,000 | 10,000 | 10,000 | 10,000 | 5,000 | 10,435 | 10,000 | 10,000 | 10,557 | 10,000 | 10,000 | 5,000 | 10,000 |
| Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or (10) | 1,925 | 1,630 | 1,678 | 1,637 | 1,864 | 1,936 | 1,728 | 1,925 | 1,994 | 1,877 | 1,925 | 1,925 | 1,925 |
| Eligible adoption expenses - maximum per child (1) | 10,445 | 10,445 | 0 | 0 | 0 | 10,445 | 10,000 | 0 | 10,557 | 10,445 | 10,445 | 0 | 0 |
| Education - part time per month(4)(5) | 120 | 60 | 120 | 60 | 120 | 138 | 120 | 120 | 180 | 60 | 120 | 120 | 120 |
| Education - full time per month(4)(5) | 400 | 200 | 400 | 200 | 400 | 461 | 400 | 400 | 600 | 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 |
| Canada employment amount | 1,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,000 | 0 | 0 |
| Indexing factor for 2007 | 1.022 | 1.000 | 1.000 | 1.0346 | 1.022 | 1.021 | 1.000 | 1.022 | 1.036 | 1.019 | 1.022 | 1.022 | 1.022 |
|
Federal (2) |
NL (6) |
PE (4) |
NS | NB | ON | MB | SK | AB (5) |
BC (1) |
YT (8) |
NT | NU |
(1) BC
provincial budget
- tax rate
reduced from 6.05% to 5.70%
-new
adoption expense tax credit
(2) Federal
March 2007 budget
- new child
amount for dependent children under 18 (matched by Yukon)
- increased
spousal amount
(3) NB tax credit rate
increased from 9.68% to 10.12% as per March 2007 provincial
budget
(4) PE
changes to personal, spousal, age, tuition and education
amounts as per April 10, 2007 provincial
budget. However, PE did not increase the equivalent to spouse
amount. The equivalent to spouse amount for PE for 2007 is $6,294, reduced
when dependent income exceeds $629, and eliminated when dependent income exceeds
$6,923.
(5) AB changes to education
amount as per April 19, 2007 provincial
budget
(6)
NL changes as per April 26, 2007 provincial
budget
(7) Federal
Tax Relief announced October 30, 2007.
(8) Yukon personal and spousal/equivalent (and
other non-refundable tax credit amounts) are the same as federal.
(9) PE
increased the disability amount and supplement, and corresponding thresholds, to
federal amounts.
Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $9,600 in 2007 without paying any federal tax, and can earn anywhere from $7,481 to $15,435, depending on the province or territory in which they live, without paying any provincial or territorial tax.
Go directly to 2007 tax credits - tax amounts.
Revised: October 26, 2023