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Personal Tax -> Non-refundable personal tax credits -> 2011 tax credits - base amounts

2011 Non-Refundable Personal Tax Credits - Base Amounts

Tax Credit Type	Federal 15%(5)	NL 7.7%	PE(1) 9.8%	NS(3) 8.79%	NB 9.1%	ON 5.05%	MB(4) 10.8%	SK(2) 11%	AB 10%	BC 5.06%	YT(5) 7.04%	NT 5.9%	NU(5) 4%
Basic personal amount(2)(3)(4)	$10,527	$7,989	$7,708	$8,481	$8,953	$9,104	$8,384	$14,535	$16,977	$11,088	$10,527	$12,919	$11,878
Spousal/equivalent-to-spouse amount except PE(1)(2)(3)	10,527	6,528	6,546	7,201	7,602	7,730	8,384	14,535	16,977	9,730	10,527	12,919	11,878
-reduced when spousal/dependant income exceeds(2)(3)	0	653	655	720	761	773	0	1,454	0	973	0	0	0
-eliminated when spousal/dependant income exceeds(2)(3)(4)	10,527	7,181	7,201	7,921	8,363	8,503	8,384	15,989	16,977	10,703	10,527	12,919	11,878
Age amount (65+ years of age)(3)	6,537	5,100	3,764	4,141	4,371	4,445	3,728	4,428	4,731	4,254	6,537	6,319	8,909
-reduced when income exceeds(3)	32,961	27,948	28,019	30,828	32,543	33,091	27,749	32,961	35,217	31,664	32,961	32,961	32,961
-eliminated when income exceeds(3)	76,541	61,948	53,112	58,435	61,683	62,725	52,602	62,481	66,757	60,024	76,541	75,088	92,355
Senior supplementary amount (65+ years of age)	0	0	0	0	0	0	0	1,169	0	0	0	0	0
Disability amount(3)	7,341	5,391	6,890	5,035	7,248	7,355	6,180	8,563	13,095	7,114	7,341	10,476	11,878
Disability amount supplement for taxpayers under 18 years of age	4,282	2,537	4,019	3,449	4,228	4,290	3,605	8,563	9,828	4,151	4,282	4,282	4,282
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,508	2,156	2,354	2,346	2,476	2,512	2,112	2,509	2,680	2,410	2,508	2,508	2,508
-eliminated when above expenses exceed	6,790	4,693	6,373	5,795	6,704	6,802	5,717	11,072	12,508	6,561	6,790	6,790	6,790
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3)	4,282	2,537	2,446	4,898	4,228	4,291	3,605	8,563	9,827	4,150	4,282	4,282	4,282
-reduced when relative's income exceeds(3)	14,624	12,399	11,953	13,677	14,439	14,681	12,312	14,625	15,625	14,048	14,624	14,624	14,624
-eliminated when relative's income exceeds(3)	18,906	14,936	14,399	18,575	18,667	18,972	15,917	23,188	25,452	18,198	18,906	18,906	18,906
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (18+ years of age)(3)	4,282	2,537	2,446	2,798	4,228	4,292	3,605	8,563	9,827	4,151	4,282	4,282	4,282
-reduced when dependant income exceeds(3)	6,076	5,452	4,966	5,683	5,999	6,099	5,115	6,076	6,492	6,611	6,076	6,076	6,076
-eliminated when dependant income exceeds(3)	10,358	7,989	7,412	8,481	10,227	10,391	8,720	14,639	16,319	10,762	10,358	10,358	10,358
Child amount for dependent children under 18 (19 in SK)(each) (2)	2,131	0	0	0	0	0	0	5,514	0	0	2,131	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(3)	2,000	1,000	1,000	1,173	1,000	1,259	1,000	1,000	1,307	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	2,052	1,740	1,678	1,637	2,026	2,060	1,728	2,052	2,194	1,973	2,052	2,052	2,052
Maximum medical expenses for other eligible dependants (each)(5)	n/a	n/a	n/a	n/a	n/a	11,107	n/a	n/a	n/a	10,000	n/a	5,000	n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant's net income or	2,052	1,740	1,678	1,637	2,026	2,060	1,728	2,052	2,194	1,973	2,052	2,052	2,052
Eligible adoption expenses - maximum per child	11,128	10,781	0	0	0	11,107	n/a	0	n/a	11,128	11,128	0	0
Education - part time per month	120	60	120	60	120	147	120	120	198	60	120	120	120
Education - full time per month	400	200	400	200	400	490	400	400	660	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	1,065	0	0	0	0	0	0	0	0	0	1,065	0	0
Indexing factor for 2011	1.014	1.02	1.000	1.000	1.02	1.018	1.000	1.014	1.009	1.008	1.014	1.014	1.014
	Federal(5)	NL	PE(1)	NS(3)	NB	ON	MB	SK(2)	AB	BC	YT(5)	NT	NU(5)

(1) PE equivalent to spouse amount is not the same as the spouse amount. It is $6,294, reduced when dependant income exceeds $629, and eliminated when dependant income exceeds $6,923.
(2) SK basic personal, spousal & equivalent to spouse, and child amount tax credits increased by SK 2011 Budget.
(3) NS basic personal, spousal & equivalent to spouse, age, disability, caregiver, infirm dependant (18+) and pension amounts increased based on the NS 2011 Budget. The infirm dependant amounts above have been estimated using an increase of 3.037%.
(4) MB basic personal, spousal and equivalent to spouse amounts increased based on the MB 2011 Budget.
(5) The 2011 Federal Budget proposed to remove the cap of $10,000 beginning in the 2011 taxation year. This measure was included in Bill C-13 which received Royal Assent (became law) on December 15, 2011. Saskatchewan, Yukon and Nunavut use the Federal Schedule 1 amount for the medical expenses for other eligible dependants.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,527 in 2011 without paying any federal tax, and can earn anywhere from $7,708 to $16,977, depending on the province or territory in which they live, without paying any provincial or territorial tax.

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