The tax rate used to calculate non-refundable
tax credit is the lowest federal tax rate, and for
provincial/territorial tax credits is the lowest
provincial/territorial tax rate, except for Québec. Québec residents calculate their
non-refundable tax credits at a rate of 20%.
The unused portions of some non-refundable tax
credits can be
transferred to another taxpayer. Some
non-refundable tax credits can be used by either
spouse. See our Filing
Your Return page for further information on
many of these tax credits.
Revised: March 21, 2013