Non-refundable tax credits are calculated
separately for the federal and provincial tax credits, and are often
based on different amounts federally and provincially. See the
link above for the tables of most of these tax credits.
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 Quebec. Quebec 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, such as a spouse, or in the case of tuition
and education tax credits, a parent or grandparent. The disability
tax credit can be transferred to a spouse or supporting 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: February 22, 2014