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

2011 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%(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)	$1,579	$615	$755	$745	$815	$460	$905	$1,599	$1,698	$561	$741	$762	$475
Spousal/equivalent-to-spouse amount except PE(1)(2)(3)(4)	1,579	503	642	633	692	390	905	1,599	1,698	492	741	762	475
-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)	981	393	369	364	398	224	403	487	473	215	460	373	356
-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	129	0	0	0	0	0
Disability amount(3)	1,101	415	675	443	660	371	667	942	1,310	360	517	618	475
Disability amount supplement for taxpayers under 18 years of age	642	195	394	303	385	217	389	942	983	210	301	253	171
-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)	642	195	240	431	385	217	389	942	983	210	301	253	171
-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)	642	195	240	246	385	217	389	942	983	210	301	253	171
-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)	320	0	0	0	0	0	0	607	0	0	150	0	0
Child amount for dependent children under 6 (each, maximum per year)	0	0	118	105	0	0	0	0	0	0	0	0	48
Pension income amount lesser of eligible pension income or(3)	300	77	98	103	91	64	108	110	131	51	141	59	80
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	561	n/a	n/a	n/a	506	n/a	295	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	1,669	830	0	0	0	561	1,080	0	1,161	563	783	0	0
Education - part time per month	18	5	12	5	11	7	13	13	20	3	8	7	5
Education - full time per month	60	15	39	18	36	25	43	44	66	10	28	24	16
Textbooks - part time per month	3	0	0	0	0	0	0	0	0	0	1	0	1
Textbooks - full time per month	10	0	0	0	0	0	0	0	0	0	5	0	3
Canada employment amount	160	0	0	0	0	0	0	0	0	0	75	0	0
	Federal(5)	NL	PE(1)	NS(3)	NB	ON	MB(4)	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 dependent income exceeds $629, and eliminated when dependent 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 dependent (18+) and pension amounts increased based on the NS 2011 Budget. Only the basic personal amount was detailed in the budget. The other 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. Yukon and Nunavut follow the Federal legislation for the medical expense tax credit.

Go directly to 2011 tax credits - base amounts.

Revised: October 26, 2023

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