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Personal Tax -> Non-refundable personal tax credits -> 2013 personal tax credits - tax amounts

2013 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% (3)	NL 7.7%	PE 9.8% (1)	NS 8.79%	NB 9.39%	ON 5.05%	MB 10.8%	SK 11%	AB 10%	BC 5.06% (4)	YT 7.04% (3)	NT 5.9%	NU 4%
Basic personal amount	$1,656	$651	$755	$745	$882	$483	$959	$1,677	$1,759	$520	$777	$799	$498
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(4) except PE(1)	1,656	532	642	745	748	411	959	1,677	1,759	448	777	799	498
-reduced when spousal/dependant income exceeds	0	691	655	848	798	813	0	1,525	0	886	0	0	0
-eliminated when spousal/dependant income exceeds	11,038	7,597	7,201	9,329	8,769	8,942	8,884	16,766	17,593	9,746	11,038	13,546	12,455
Age amount (65+ years of age)	1,028	415	369	364	430	236	403	511	490	224	483	391	374
-reduced when income exceeds	34,562	29,563	28,019	30,828	34,124	34,798	27,749	34,562	36,497	32,911	34,562	34,562	34,562
-eliminated when income exceeds	80,255	65,530	53,112	58,435	64,684	65,958	52,602	65,515	69,184	62,384	80,255	78,735	96,835
Senior supplementary amount (65+ years of age)	0	0	0	0	0	0	0	135	0	0	0	0	0
Disability amount	1,155	439	675	645	714	391	667	988	1,357	374	542	648	498
Disability amount supplement for taxpayers under 18 years of age	674	207	394	303	416	228	389	988	1,018	218	316	265	180
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,630	2,281	2,354	2,346	2,596	2,642	2,112	2,631	2,777	2,505	2,630	2,630	2,630
-eliminated when above expenses exceed	7,120	4,965	6,373	5,795	7,029	7,153	5,717	11,610	12,961	6,820	7,120	7,120	7,120
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (3)	674	207	240	431	416	228	389	988	1,019	218	316	265	180
-reduced when relative's income exceeds	15,334	13,116	11,953	13,677	15,140	15,438	12,312	15,335	16,192	14,600	15,334	15,334	15,334
-eliminated when relative's income exceeds	19,824	15,800	14,399	18,575	19,574	19,951	15,917	24,314	26,377	18,914	19,824	19,824	19,824
	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)	980	207	240	246	416	228	389	988	1,018	218	460	265	180
-reduced when dependant income exceeds	6,548	5,768	4,966	5,683	6,290	6,414	5,115	6,371	6,728	6,872	6,548	6,371	6,371
-eliminated when dependant income exceeds	13,078	8,451	7,412	8,481	10,724	10,927	8,720	15,350	16,912	11,186	13,078	10,861	10,861
Child amount for dependent children under 18 (19 in SK)(each) (3)	335	0	0	0	0	0	0	636	0	0	157	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	94	67	108	110	136	51	141	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,152	1,841	1,678	1,637	2,124	2,167	1,728	2,152	2,273	2,050	2,152	2,152	2,152
Maximum medical expenses for other eligible dependants (each) (2)	n/a	n/a	n/a	n/a	n/a	590	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	2,152	1,841	1,678	1,637	2,124	2,167	1,728	2,152	2,273	2,050	2,152	2,152	2,152
Eligible adoption expenses - maximum per child	1,750	878	0	0	0	590	1,080	0	1,203	590	821	0	0
Education - part time per month	18	5	12	5	11	8	13	13	21	3	8	7	5
Education - full time per month	60	15	39	18	38	26	43	44	68	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	168	0	0	0	0	0	0	0	0	0	79	0	0
	Federal (3)	NL	PE (1)	NS	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 (tax amount of $617), reduced when dependant income exceeds $629, and eliminated when dependant income exceeds $6,923.
(2) n/a means there is no cap on the maximum medical expenses for other eligible dependents.
(3) The Family Caregiver Amount is added to these amounts in certain circumstances, for Federal and Yukon tax credits.
(4) BC's basic personal amount and spousal amounts are blended rates, reduced from 2012 because of the re-implementation of the PST.

Go directly to 2013 tax credits - base amounts.

Revised: October 26, 2023

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