TaxTips.ca
Canadian Tax and
Financial Information
Personal Tax Credits

TaxTips.ca does not research or endorse any product   or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Looking for US tax information?
See
USTaxTips.net

Need an accounting, tax or financial advisor? Look in our Business Directory.     Stay Connected with TaxTips.ca!  Internet Explorer - Use compatibility view for calculators to work properly!

Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Provincial Budgets
Statistics etc.
Glossary
Site Map
Business Directory
Advertise With Us
Contact Us/About Us
Links & Resources


Personal Tax -> Non-refundable personal tax credit tables

Federal, provincial and territorial non-refundable personal tax credits

A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero.  They cannot be carried over to future years.  However, unclaimed donations can be carried forward up to 5 years, and sometimes unclaimed medical expenses can be claimed in the next year, depending on the timing.  Unclaimed tuition, education and textbook amounts can either be transferred to someone else or carried forward.

The personal tax credit tables list most of the federal, provincial and territorial non-refundable tax credits.

The base amount tables  show the amounts to which the lowest tax rate is applied, to get the actual tax credit that is deducted from tax payable.  The applicable tax rate is noted at the top of each column.  Some of the amounts are reduced when net income exceeds a certain level.

The tax credit amount tables show the actual tax credit amounts (base amount x tax rate).  The following tables do not include Québec (see below):

Base
Amounts
Tax Credit
Amounts

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

Québec personal tax credits

Dividend tax credits

 

Revised: September 19, 2014

 

Copyright © 2002 - 2014 Boat Harbour Investments Ltd. All Rights Reserved  See Reproduction of information from TaxTips.ca

Facebook | Twitter | Google + | Monthly Newsletter Sign-up | What’s New E-mail Notification | RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage.  See our Business Directory for tax, accounting and finance-related firms in your area.
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.