Personal Tax -> Non-refundable personal tax credits -> 2015 tax credits - base amounts
2015 Non-Refundable Personal Tax Credits - Base Amounts
The tax credits in this table have been calculated using the indexation factors shown in the bottom line of the table. The indexation factors have been confirmed to Canada Revenue Agency (CRA). The personal tax credit amounts have also been confirmed.
|
Tax Credit Type |
Federal Line Number |
Provincial Line Number |
Federal 15% (3)(4)(5)(6) |
NL 7.7% |
PE 9.8% (1) |
NS 8.79% |
NB 9.68% |
ON 5.05% |
MB 10.8% |
SK 11% |
AB 10% |
BC 5.06% (4) |
YT 6.40% (3)(4)(6) |
NT 5.9% |
NU 4% |
| Basic personal amount | 300 | 5804 | $11,327 | $8,767 | $7,708 | $8,481 | $9,633 | $9,863 | $9,134 | $15,639 | $18,214 | $9,938 | $11,327 | $13,900 | $12,781 |
| Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3) except PE(1) | 303/305 | 5812/5816 | 11,327 | 7,164 | 6,546 | 8,481 | 8,180 | 8,375 | 9,134 | 15,639 | 18,214 | 8,509 | 11,327 | 13,900 | 12,781 |
| -reduced when spousal/dependant income exceeds | 0 | 717 | 655 | 848 | 818 | 837 | 0 | 1,564 | 0 | 851 | 0 | 0 | 0 | ||
| -eliminated when spousal/dependant income exceeds | 11,327 | 7,881 | 7,201 | 9,329 | 8,998 | 9,212 | 9,134 | 17,203 | 18,214 | 9,360 | 11,327 | 13,900 | 12,781 | ||
| Age amount (65+ years of age) | 301 | 5808 | 7,033 | 5,596 | 3,764 | 4,141 | 4,704 | 4,815 | 3,728 | 4,764 | 5,076 | 4,457 | 7,033 | 6,799 | 9,586 |
| -reduced when income exceeds | 35,466 | 30,667 | 28,019 | 30,828 | 35,016 | 35,849 | 27,749 | 35,466 | 37,784 | 33,174 | 35,466 | 35,466 | 35,466 | ||
| -eliminated when income exceeds | 82,353 | 67,974 | 53,112 | 58,435 | 66,376 | 67,949 | 52,602 | 67,226 | 71,624 | 62,887 | 82,353 | 80,793 | 99,373 | ||
| Senior supplementary amount (65+ years of age) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,258 | 0 | 0 | 0 | 0 | 0 | ||
| Disability amount | 316 | 5844 | 7,899 | 5,915 | 6,890 | 7,341 | 7,799 | 7,968 | 6,180 | 9,214 | 14,050 | 7,454 | 7,899 | 11,272 | 12,781 |
| Disability amount supplement for taxpayers under 18 years of age | 316 | 5844 | 4,607 | 2,784 | 4,019 | 3,449 | 4,549 | 4,647 | 3,605 | 9,214 | 10,543 | 4,348 | 4,607 | 4,607 | 4,607 |
| -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | 2,699 | 2,366 | 2,354 | 2,346 | 2,664 | 2,721 | 2,112 | 2,700 | 2,875 | 2,525 | 2,699 | 2,699 | 2,699 | ||
| -eliminated when above expenses exceed | 7,306 | 5,150 | 6,373 | 5,795 | 7,213 | 7,368 | 5,717 | 11,914 | 13,418 | 6,873 | 7,306 | 7,306 | 7,306 | ||
| Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) | 315 | 5840 | 4,608 | 2,783 | 2,446 | 4,898 | 4,550 | 4,648 | 3,605 | 9,214 | 10,544 | 4,349 | 4,608 | 4,608 | 4,608 |
| -reduced when relative's income exceeds | 15,735 | 13,606 | 11,953 | 13,677 | 15,536 | 15,905 | 12,312 | 15,736 | 16,763 | 14,717 | 15,735 | 15,735 | 15,735 | ||
| -eliminated when relative's income exceeds | 20,343 | 16,389 | 14,399 | 18,575 | 20,086 | 20,553 | 15,917 | 24,950 | 27,307 | 19,066 | 20,343 | 20,343 | 20,343 | ||
| 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) | 306 | 5820 | 6,700 | 2,784 | 2,446 | 2,798 | 4,549 | 4,649 | 3,605 | 9,214 | 10,543 | 4,348 | 6,700 | 4,608 | 4,608 |
| -reduced when dependant income exceeds | 6,720 | 5,983 | 4,966 | 5,683 | 6,455 | 6,608 | 5,115 | 6,538 | 6,965 | 6,927 | 6,720 | 6,537 | 6,537 | ||
| -eliminated when dependant income exceeds | 13,420 | 8,767 | 7,412 | 8,481 | 11,004 | 11,257 | 8,720 | 15,752 | 17,508 | 11,275 | 13,420 | 11,145 | 11,145 | ||
| Child amount for dependent children under 18 (19 in SK)(each) (3)(6) | 367 | 5825 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,933 | 0 | 0 | 0 | 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 | 314 | 5836 | 2,000 | 1,000 | 1,000 | 1,173 | 1,000 | 1,364 | 1,000 | 1,000 | 1,402 | 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 | 330 | 5868 | 2,208 | 1,910 | 1,678 | 1,637 | 2,180 | 2,232 | 1,728 | 2,208 | 2,353 | 2,066 | 2,208 | 2,208 | 2,208 |
| Maximum medical expenses for other eligible dependants (each) (2) | 331 | 5872 | n/a | n/a | n/a | n/a | n/a | 12,033 | n/a | n/a | n/a | n/a | 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 net income or | 331 | 5872 | 2,208 | 1,910 | 1,678 | 1,637 | 2,180 | 2,232 | 1,728 | 2,208 | 2,353 | 2,066 | 2,208 | 2,208 | 2,208 |
| Eligible adoption expenses - maximum per child (4) | 313 | 5833 | 15,255 | 11,831 | 0 | 0 | 0 | 12,033 | 10,000 | 0 | 12,457 | 15,255 | 15,255 | 0 | 0 |
| Education - part time per month | 323 | 5856 | 120 | 60 | 120 | 60 | 120 | 159 | 120 | 120 | 212 | 60 | 120 | 120 | 120 |
| Education - full time per month | 323 | 5856 | 400 | 200 | 400 | 200 | 400 | 531 | 400 | 400 | 708 | 200 | 400 | 400 | 400 |
| Textbooks - part time per month | 323 | 5856 | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20 | 0 | 20 |
| Textbooks - full time per month | 323 | 5856 | 65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65 | 0 | 65 |
| Canada employment amount | 363 | 5834 | 1,146 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,146 | 0 | 0 |
| Indexing factor for 2015 | 1.017 | 1.022 | 1.000 | 1.000 | 1.017 | 1.02 | 1.000 | 1.017 | 1.024 | 1.007 | 1.017 | 1.017 | 1.017 | ||
| Federal (3)(4)(5)(6) |
NL |
PE (1) |
NS |
NB |
ON |
MB |
SK |
AB |
BC (4) |
YT (3)(4)(6) |
NT |
NU |
(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)
n/a means there is no cap on the amount of medical expenses for other
eligible dependants.
(3) The Family
Caregiver Amount (FCA) of $2,093 is added to these amounts in certain
circumstances, for Federal and Yukon tax credits. The income threshold, if
applicable, is also increased by the FCA. With the elimination of
the Child Amount Tax Credit for 2015, legislation will be revised so that the
Family Caregiver Amount is still available to infirm minor children.
(4) Federal adoption tax credit
increased to $15,000 as per 2014
Budget, indexed after 2014. BC and YT use the federal amount.
(5) For Quebec taxpayers, each federal tax credit is, in
effect, reduced by 16.5% as a result of the federal
tax abatement.
(6) The federal Child Amount
Tax Credit is eliminated for 2015 and later years - see the October
30, 2014 Tax Update information. Yukon mirrors the federal
non-refundable tax credits.
Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,327 in 2015 without paying any federal tax, and can earn anywhere from $7,708 to $18,214, depending on the province or territory in which they live, without paying any provincial or territorial tax.
Go directly to 2015 tax credits - tax amounts.
Revised: March 19, 2024