Tax Credit Type
Federal(1)
NL PE NS NB
ON
MB SK AB
BC
YT
NT
NU
Basic personal amount $8,839 $7,410 $7,412 $7,231 $8,061 $8,377 $7,734 $8,589 $14,899 $8,858 $8,839 $11,864 $10,909
Spousal/equivalent-to-spouse amount 7,505 6,055 6,294 6,140 6,845 7,113 6,482 8,589 14,899 7,585 7,505 11,864 10,909
-reduced when spousal/dependent
income exceeds 751 606 629 614 685 711 649 859 0 759 751 0 0
-eliminated when spousal/dependent
income exceeds 8,256 6,661 6,923 6,754 7,530 7,824 7,131 9,448 14,899 8,344 8256 11,864 10,909
Age amount (65+ years of age)
(1) 5,066 3,482 3,619 3,531 3,936 4,090 3,728 4,066 4,152 3,972 5,066 5,803 8,181
-reduced when income exceeds 30,270 25,921 26,941 26,284 29,303 30,448 27,749 30,270 30,907 29,570 30,270 30,270 30,270
-eliminated when income exceeds 64,043 49,134 51,068 49,824 55,543 57,715 52,602 57,377 58,587 56,050 64,043 68,957 84,810
Senior supplementary amount (65+
years of age) 0 0 0 0 0 0 0 1,074 0 0 0 0 0
Disability amount 6,741 5,000 5,400 4,293 6,526 6,768 6,180 6,741 6,883 6,644 6,741 9,621 10,909
Disability amount supplement for
taxpayers under 18 years of age 3,933 2,353 3,015 2,941 3,807 3,948 3,605 3,933 4,015 3,876 3,933 3,933 3,933
-reduced when total child care and attendant care
expenses claimed for this taxpayer by anyone
exceed 2,303 2,000 2,050 2,000 2,229 2,313 2,112 2,303 2,352 2,250 2,303 2,303 2,303
-eliminated when above expenses exceed 6,236 4,353 5,065 4,941 6,036 6,261 5,717 6,236 6,368 6,126 6,236 6,236 6,236
Caregiver amount
for in-home care of parent or
grandparent 65+ years of age, or of infirm adult relative3,933 2,353 2,446 4,176 3,807 3,948 3,605 3,933 4,015 3,877 3,933 3,933 3,933
-reduced when
relative's income exceeds 13,430 11,500 11,953 11,661 13,002 13,509 12,312 13,430 13,713 13,118 13,430 13,430 13,430
-eliminated when
relative's income exceeds 17,363 13,853 14,399 15,837 16,809 17,457 15,917 17,363 17,728 16,995 17,363 17,363 17,363
Federal
NL PE
NS
NB
ON
MB SK AB
BC
YT
NT
NU
Infirm dependant amount (18+ years of age) 3,933 2,353 2,446 2,386 3,807 3,948 3,605 3,933 4,015 3,876 3,933 3,933 3,933
-reduced when dependant income exceeds 5,580 5,057 4,966 4,845 5,402 5,613 5,115 5,580 5,697 6,174 5,580 5,580 5,580
-eliminated when dependant income exceeds 9,513 7,410 7,412 7,231 9,209 9,561 8,720 9,513 9,712 10,050 9,513 9,513 9,513
Child amount for dependent children under 18
(each) 0 0 0 0 0 0 0 2,684 0 0 0 0 0
Pension income amount
-
2,000 1,000 1,000 1,000 1,000 1,158 1,000 1,000 1,147 1,000 2,000 1,000 1,000
Medical
expense tax credit is for expenses in excess
of the lesser of 3% of net
income or1884 1,614 1,678 1,637 1,824 1896 1,728 1884 1,925 1,842 1,884 1,884 1,884
Maximum medical expenses for
other eligible dependents (each) 10,000 10,000 10,000 10,000 5,000 10,220 10,000 10,000 10,190 10,000 10,000 5,000 5,000
Tax credit for medical for other
dependents is for expenses in excess of the lesser of 3% of
dependent's net
income or 1,884 1,614 1,678 1,637 1,824 1,896 1,728 1,884 1,925 1,842 1,884 1,884 1,884
Eligible adoption expenses -
maximum per child 10,220 10,220 0 0 0 10,220 10,000 0 10,190 0 10,220 0 0
Education
- part time per month120 60 60 60 120 135 120 120 138 60 120 120 120
Education - full time per month 400 200 200 200 400 451 400 400 459 200 400 400 400
Textbooks - part time per month20 0 0 0 0 0 0 0 0 0 20 0 0
Textbooks - full time per month 65 0 0 0 0 0 0 0 0 0 65 0 0
Indexing factor for 2006 1.022 1.000 1.000 1.000 1.022 1.022 1.000 1.022 1.019 1.021 1.022 1.022 1.022
Federal(1)
NL PE NS NB
ON
MB SK AB
BC
YT
NT
NU
(1)
Age amount - Federal - as per Federal
Oct 31, 2006 Tax Fairness Plan
Go directly to 2006 tax credits - tax
amounts .
Revised: August 06, 2009
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