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Personal Tax -> Non-refundable personal tax credits -> 2012 tax credits - tax amounts

2012 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. All tax amounts are rounded to the nearest dollar.

Tax Credit Type	Federal 15% (2)(3)	NL 7.7%	PE 9.8% (1)	NS 8.79% (5)	NB 9.1%	ON 5.05%	MB 10.8%	SK 11%	AB 10%	BC 5.06% (4)	YT 7.04% (2)(3)	NT 5.9%	NU 4% (2)
Basic personal amount	$1,623	$634	$755	$745	$837	$475	$932	$1,644	$1,728	$575	$762	$784	$488
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(5) except PE(1)	1,623	518	642	745	711	403	932	1,644	1,728	504	762	784	488
-reduced when spousal/dependant income exceeds	0	674	655	848	782	798	0	1,495	0	996	0	0	0
-eliminated when spousal/dependant income exceeds	10,822	7,405	7,201	9,329	8,597	8,784	8,634	16,437	17,282	10,960	10,822	13,280	12,211
Age amount (65+ years of age)	1,008	405	369	364	409	232	403	501	482	220	473	383	366
-reduced when income exceeds	33,884	28,814	28,019	30,828	33,455	34,183	27,749	33,884	35,851	32,424	33,884	33,884	33,884
-eliminated when income exceeds	78,684	63,867	53,112	58,435	63,415	64,796	52,602	64,231	67,958	61,464	78,684	77,191	94,937
Senior supplementary amount (65+ years of age)	0	0	0	0	0	0	0	132	0	0	0	0	0
Disability amount(5)	1,132	428	675	645	678	384	667	968	1,333	369	531	635	488
Disability amount supplement for taxpayers under 18 years of age	660	201	394	303	395	224	389	968	1,000	215	310	260	176
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,578	2,223	2,354	2,346	2,545	2,595	2,112	2,579	2,728	2,468	2,578	2,578	2,578
-eliminated when above expenses exceed	6,980	4,839	6,373	5,795	6,891	7,027	5,717	11,382	12,732	6,719	6,980	6,980	6,980
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (3)	660	201	240	431	395	224	389	968	1,000	215	310	260	176
-reduced when relative's income exceeds	15,033	12,784	11,953	13,677	14,844	15,165	12,312	15,034	15,906	14,385	15,033	15,033	15,033
-eliminated when relative's income exceeds	19,435	15,399	14,399	18,575	19,190	19,598	15,917	23,837	25,910	18,635	19,435	19,435	19,435
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (18+ years of age), including Family Caregiver Amount (Federal & YT)	960	201	240	246	396	224	389	968	1,000	215	451	260	176
-reduced when dependant income exceeds	6,420	5,621	4,966	5,683	6,167	6,301	5,115	6,246	6,609	6,770	6,420	6,246	6,246
-eliminated when dependant income exceeds	12,822	8,237	7,412	8,481	10,514	10,734	8,720	15,049	16,613	11,020	12,822	10,648	10,648
Child amount for dependent children under 18 (19 in SK)(each) (3)	329	0	0	0	0	0	0	623	0	0	154	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	300	77	98	103	91	66	108	110	133	51	141	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,109	1,794	1,678	1,637	2,083	2,128	1,728	2,109	2,233	2,020	2,109	2,109	2,109
Maximum medical expenses for other eligible dependants (each) (2)(4)	n/a	n/a	n/a	n/a	n/a	579	n/a	n/a	n/a	n/a	n/a	295	n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	2,109	1,794	1,678	1,637	2,083	2,128	1,728	2,109	2,233	2,020	2,109	2,109	2,109
Eligible adoption expenses - maximum per child	1,716	856	0	0	0	579	1,080	0	1,182	579	805	0	0
Education - part time per month	18	5	12	5	11	8	13	13	20	3	8	7	5
Education - full time per month	60	15	39	18	36	26	43	44	67	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	164	0	0	0	0	0	0	0	0	0	77	0	0
	Federal (2)(3)	NL	PE (1)	NS (5)	NB	ON	MB	SK	AB	BC (4)	YT (2)(3)	NT	NU (2)

(1) PE equivalent to spouse amount is not the same as the spouse amount. It is $6,294 (tax amount of $617), reduced when dependant income exceeds $629, and eliminated when dependant income exceeds $6,923.

(2)The 2011 Federal Budget removed 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.

(3) The Family Caregiver Amount is added to these amounts in certain circumstances, for Federal and Yukon tax credits.

(4) The BC 2012 Budget removed the cap of $10,000 beginning in the 2012 taxation year.

(5) The NS 2012 Budget announced an increase in the spouse and spousal equivalent amounts, and the disability amount.

Go directly to 2012 tax credits - base amounts.

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