Tax Credit Type
2004 Tax Credit Amounts (Base
Amount x Tax Rate)
Federal
16%
NL
10.57%
PE
9.8%
NS
8.79%
NB
9.68%
ON
6.05%
MB
10.9%
SK
11%
AB
10%
BC
6.05%
YT
7.04%
NT
7.2%
NU
4%
Basic personal amount
$1,282
$783
$726
$636
$751
$487
$832
$909
$1,434
$516
$564
$822
$420
Spousal/equivalent-to-spouse amount
1,088
640
617
540
638
413
707
909
1,434
442
479
822
420
-reduced when spousal/dependent
income exceeds
681
606
629
614
659
683
649
826
0
730
681
0
0
-eliminated when spousal/dependent
income exceeds
7,484
6,661
6,923
6,754
7,245
7,513
7,131
9,090
14,337
8,028
7,484
11,415
10,495
Age amount (65+ years of age)
626
368
355
310
367
238
406
430
402
231
275
402
315
-reduced when income exceeds
29,124
25,921
26,941
26,284
28,193
29,237
27,749
29,124
29,942
28,450
29,124
29,124
29,124
-eliminated when income exceeds
55,204
49,134
51,068
49,824
53,440
55,424
52,602
55,204
56,755
53,930
55,204
66,344
81,597
Senior supplementary amount (65+)
0
0
0
0
0
0
0
114
0
0
0
0
0
Disability amount
1,038
529
529
377
608
393
674
713
667
387
457
667
420
Disability amount supplement for taxpayers under 18
605
249
295
259
355
229
393
416
389
226
266
272
151
-reduced when total child care and attendant care expenses claimed for
this taxpayer by anyone exceed
2,216
2,000
2,050
2,000
2,145
2,221
2,112
2,216
2,278
2,165
2,216
2,216
2,216
-eliminated when above expenses exceed
6,000
4,353
5,065
4,941
5,808
5,842
5,717
6,000
6,168
5,895
6,000
6,000
6,000
Caregiver amount for in-home care of parent or
grandparent 65+ years of age, or of infirm adult relative
605
249
240
367
355
229
393
416
389
226
266
272
151
-reduced when
relative's income exceeds
12,921
11,500
11,953
11,661
12,509
12,971
12,312
12,921
13,284
12,621
12,921
12,921
12,921
-eliminated when
relative's income exceeds
16,705
13,853
14,399
15,837
16,172
16,762
15,917
16,705
17,174
16,351
16,705
16,705
16,705
Infirm dependant amount (18+)
605
249
240
210
355
229
393
416
389
226
266
272
151
-reduced when dependant income exceeds
5,368
5,057
4,966
4,845
5,197
5,390
5,115
5,368
5,519
5,940
5,368
5,368
5,368
-eliminated when dependant income exceeds
9,152
7,410
7,412
7,231
8,860
9,181
8,720
9,152
9,409
9,670
9,152
9,152
9,152
Child amount for dependent children under 18 (each)
0
0
0
0
0
0
0
284
0
0
0
0
0
Pension income amount
160
106
98
88
97
67
109
110
111
61
70
72
40
Federal
NL
PE
NS
NB
ON
MB
SK
AB
BC
YT
NT
NU
Go directly to 2004 tax credits - base amounts .
Revised: June 13, 2010
The browser does not support JavaScript. Please access the web page using another browser.