Personal Tax -> Non-refundable personal tax credits -> 2009 base amounts
2009 Non-Refundable Tax Credits - Base Amounts
| Tax Credit Type | Federal(3) |
NL 7.7% |
PE(1) 9.8% |
NS(2) 8.79% |
NB(4) 9.65% |
ON 6.05% |
MB 10.8% |
SK 11% |
AB 10% |
BC |
YT(3) |
NT 5.9% |
NU 4% |
| Basic personal amount (3) | $10,320 | $7,778 | $7,708 | $7,981 | $8,605 | $8,881 | $8,134 | $13,269 | $16,775 | $9,373 | $10,320 | $12,664 | $11,644 |
| Spousal/equivalent-to-spouse amount except PE (1)(3) | 10,320 | 6,356 | 6,546 | 6,778 | 7,307 | 7,541 | 8,134 | 13,269 | 16,775 | 8,026 | 10,320 | 12,664 | 11,644 |
| -reduced when spousal/dependent income exceeds | 0 | 636 | 655 | 678 | 731 | 754 | 0 | 1,327 | 0 | 803 | 0 | 0 | 0 |
| -eliminated when spousal/dependent income exceeds (3) | 10,320 | 6,992 | 7,201 | 7,456 | 8,038 | 8,295 | 8,134 | 14,596 | 16,775 | 8,829 | 10,320 | 12,664 | 11,644 |
| Age amount (65+ years of age) (3) | 6,408 | 3,655 | 3,764 | 3,897 | 4,202 | 4,336 | 3,728 | 4,340 | 4,675 | 4,203 | 6,408 | 6,195 | 8,733 |
| -reduced when income exceeds | 32,312 | 27,209 | 28,019 | 29,010 | 31,280 | 32,280 | 27,749 | 32,312 | 34,799 | 31,288 | 32,312 | 32,312 | 32,312 |
| -eliminated when income exceeds(3) | 75,032 | 51,576 | 53,112 | 54,990 | 59,293 | 61,187 | 52,602 | 61,245 | 65,966 | 59,308 | 75,032 | 73,612 | 90,532 |
| Senior supplementary amount (65+ years of age) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,146 | 0 | 0 | 0 | 0 | 0 |
| Disability amount | 7,196 | 5,249 | 6,890 | 4,738 | 6,966 | 7,175 | 6,180 | 8,395 | 12,940 | 7,030 | 7,196 | 10,270 | 11,644 |
| Disability amount supplement for taxpayers under 18 years of age | 4,198 | 2,470 | 4,019 | 3,246 | 4,064 | 4,185 | 3,605 | 8,395 | 9,710 | 4,101 | 4,198 | 4,198 | 4,198 |
| -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | 2,459 | 2,099 | 2,354 | 2,207 | 2,380 | 2,451 | 2,112 | 2,459 | 2,648 | 2,381 | 2,459 | 2,459 | 2,459 |
| -eliminated when above expenses exceed | 6,657 | 4,569 | 6,373 | 5,453 | 6,444 | 6,636 | 5,717 | 10,854 | 12,358 | 6,482 | 6,657 | 6,657 | 6,657 |
| Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative | 4,198 | 2,470 | 2,446 | 4,610 | 4,064 | 4,186 | 3,605 | 8,395 | 9,711 | 4,101 | 4,198 | 4,198 | 4,198 |
| -reduced when relative's income exceeds | 14,336 | 12,072 | 11,953 | 12,870 | 13,879 | 14,321 | 12,312 | 14,337 | 15,439 | 13,881 | 14,336 | 14,336 | 14,336 |
| -eliminated when relative's income exceeds | 18,534 | 14,542 | 14,399 | 17,480 | 17,943 | 18,507 | 15,917 | 22,732 | 25,150 | 17,982 | 18,534 | 18,534 | 18,534 |
| Federal | NL | PE | NS | NB | ON | MB | SK | AB | BC | YT | NT | NU | |
| Infirm dependent amount (18+ years of age) | 4,198 | 2,470 | 2,446 | 2,633 | 4,064 | 4,186 | 3,605 | 8,395 | 9,710 | 4,101 | 4,198 | 4,198 | 4,198 |
| -reduced when dependent income exceeds | 5,956 | 5,308 | 4,966 | 5,348 | 5,766 | 5,950 | 5,115 | 5,956 | 6,415 | 6,533 | 5,956 | 5,956 | 5,956 |
| -eliminated when dependent income exceeds | 10,154 | 7,778 | 7,412 | 7,981 | 9,830 | 10,136 | 8,720 | 14,351 | 16,125 | 10,634 | 10,154 | 10,154 | 10,154 |
| Child amount for dependent children under 18 (19 in SK)(each) | 2,089 | 0 | 0 | 0 | 0 | 0 | 0 | 4,915 | 0 | 0 | 2,089 | 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 | 1,104 | 1,000 | 1,228 | 1,000 | 1,000 | 1,292 | 1,000 | 2,000 | 1,000 | 2,000 |
| Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or | 2,011 | 1,694 | 1,678 | 1,637 | 1,947 | 2,010 | 1,728 | 2,011 | 2,168 | 1,949 | 2,011 | 2,011 | 2,011 |
| Maximum medical expenses for other eligible dependents (each) | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 | 10,835 | 10,000 | 10,000 | 11,473 | 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 | 2,011 | 1,694 | 1,678 | 1,637 | 1,947 | 2,010 | 1,728 | 2,011 | 2,168 | 1,949 | 2,011 | 2,011 | 2,011 |
| Eligible adoption expenses - maximum per child | 10,909 | 10,497 | 0 | 0 | 0 | 10,835 | 10,000 | 0 | 11,473 | 10,909 | 10,909 | 0 | 0 |
| Education - part time per month | 120 | 60 | 120 | 60 | 120 | 143 | 120 | 120 | 196 | 60 | 120 | 120 | 120 |
| Education - full time per month | 400 | 200 | 400 | 200 | 400 | 478 | 400 | 400 | 652 | 200 | 400 | 400 | 400 |
| Textbooks - part time per month | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20 | 0 | 20 |
| Textbooks - full time per month | 65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65 | 0 | 65 |
| Canada employment amount | 1,044 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,044 | 0 | 0 |
| Indexing factor for 2009 (2) | 1.025 | 1.028 | 1.000 | 1.0323 | 1.025 | 1.023 | 1.000 | 1.025 | 1.038 | 1.020 | 1.025 | 1.025 | 1.025 |
| Federal(3) | NL | PE(1) | NS (2) | NB | ON | MB | SK | AB | BC | YT(3) | NT | NU |
(1) PE
equivalent to spouse amount is not the same as the spouse amount. It is
$6,294, reduced when dependent income exceeds $629, and eliminated when
dependent income exceeds $6,923.
(2) Nova Scotia base
amounts are not indexed for inflation. The base amounts up to the year
2010 are indicated in the Nova
Scotia Income Tax Act. The indexing factor is the approximate amount
of the increases. The following items are not increased each year:
- child amount for
dependent children under 6
- medical expense tax
credit threshold
- education and textbook
amounts
(3) Basic
personal amount, spousal amount, equivalent to spouse amount, and age amount
increased as per January 27, 2009
Federal Budget. These revisions, in Bill C-10, received Royal Assent
on March 12, 2009.
(4) NB lowest tax rate reduced from 10.12% to 9.65%
for 2009, by the NB 2009 Budget.
Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,320 in 2009 without paying any federal tax, and can earn anywhere from $7,708 to $16,775, depending on the province or territory in which they live, without paying any provincial or territorial tax.
Go directly to 2009 tax credits - tax amounts.
Revised: October 26, 2023