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Personal Tax -> Non-refundable personal tax credits -> 2008 tax amounts

2008 Non-Refundable Personal Tax Credits - Tax Amounts

(Base Amount x Tax Rate)

The tax credits in this table are the amounts to be deducted from the tax payable. Some of the tax credits are reduced when income exceeds a certain level.

Tax Credit Type	Federal 15.00%	NL(8) 8.2%	PE 9.8%	NS 8.79%	NB 10.12%	ON 6.05%	MB 10.9%	SK(5) 11%	AB(6) 10%	BC(3) 5.06%	YT 7.04%	NT 5.9%	NU(4) 4%
Basic personal amount	$1,440	$629	$755	$680	$850	$525	$876	$1,424	$1,616	$465	$676	$729	$454
Spousal/equivalent-to-spouse amount (1) except PE - see below	1,440	538	642	577	721	446	876	1,424	1,616	398	676	729	454
-reduced when spousal/dependent income exceeds	0	619	655	656	713	737	0	1,295	0	787	0	0	0
-eliminated when spousal/dependent income exceeds	9,600	6,802	7,201	7,221	7,842	8,108	8,034	14,240	16,161	8,655	9,600	12,355	11,360
Age amount (65+ years of age)	791	292	369	332	415	256	406	466	450	209	371	357	341
-reduced when income exceeds	31,524	26,468	28,019	28,101	30,517	31,554	27,749	31,524	33,525	30,674	31,524	31,524	31,524
-eliminated when income exceeds	66,697	50,175	53,112	53,268	57,844	59,814	52,602	59,757	63,545	58,147	66,697	71,817	88,324
Senior supplementary amount (65+ years of age)	0	0	0	0	0	0	0	123	0	0	0	0	0
Disability amount (5)(6)	1,053	419	675	404	688	424	674	901	1,247	349	494	591	454
Disability amount supplement for taxpayers under 18 years of age (5)(6)	614	197	394	276	401	248	393	901	936	203	288	242	164
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,399	2,022	2,354	2,138	2,321	2,396	2,112	2,399	2,552	2,334	2,399	2,399	2,399
-eliminated when above expenses exceed	6,494	4,424	6,373	5,282	6,286	6,487	5,717	10,589	6,907	6,355	6,494	6,494	6,494
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (5)(6)	614	197	240	392	401	248	393	901	936	203	288	242	164
-reduced when relative's income exceeds	13,986	11,743	11,953	12,467	13,540	13,999	12,312	13,987	14,874	13,608	13,986	13,986	13,986
-eliminated when relative's income exceeds(6)	18,081	14,145	14,399	16,932	17,505	18,091	15,917	22,177	24,229	17,629	18,081	18,081	18,081
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU
Infirm dependent amount (18+ years of age) (5)(6)	614	197	240	224	401	248	393	901	936	203	288	242	164
-reduced when dependent income exceeds	5,811	5,164	4,966	5,180	5,625	5,817	5,115	5,811	6,180	6,405	5,811	5,811	5,811
-eliminated when dependent income exceeds(6)	9,906	7,566	7,412	7,731	9,590	9,908	8,720	14,001	15,535	10,426	9,906	9,906	9,906
Child amount for dependent children under 18 (19 in SK) (each)	306	0	0	0	0	0	0	527	0	0	143	0	0
Child amount for dependent children under 6 (each, maximum per year)	0	0	118	105	0	0	0	0	0	0	0	0	48
Pension income amount lesser of eligible pension income or (4)	300	82	98	94	101	73	109	110	124	51	141	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or (2)	1,962	1,648	1,678	1,637	1,899	1,965	1,728	1,962	2,088	1,911	1,962	1,962	1,962
Maximum medical expenses for other eligible dependents (each)	1,500	820	980	879	506	641	1,090	1,100	1,105	506	704	295	400
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or	1,962	1,648	1,678	1,637	1,899	1,965	1,728	1,962	2,088	1,911	1,962	1,962	1,962
Eligible adoption expenses - maximum per child	1,596	873	0	0	0	641	1,090	0	1,105	539	749	0	0
Education - part time per month	18	5	12	5	12	8	13	13	19	3	8	7	5
Education - full time per month	60	16	39	18	40	28	44	44	63	10	28	24	16
Textbooks - part time per month (4)	3	0	0	0	0	0	0	0	0	0	1	0	1
Textbooks - full time per month (4)	10	0	0	0	0	0	0	0	0	0	5	0	3
Canada employment amount	153	0	0	0	0	0	0	0	0	0	72	0	0
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU

(1) PE equivalent to spouse tax credit amount is not the same as the spouse amount. It is $617, reduced when dependent income exceeds $629, and eliminated when dependent income exceeds $6,923.
(2) NS amount not indexed
(3) BC 2008 tax rate reduced from 5.35% to 5.24% as per Feb 19, 2008 budget, then to 5.06% as per Oct 22, 2008 Economic Plan.
(4) NU pension amount increased from $1,000 to $2,000, and textbook amount introduced by NU 2008 budget.
(5) SK disability-related tax credits increased as per March 19, 2008 budget.
(6) AB threshold amounts increased by $5,000 , and tax credit amounts increased by $500 each as per April 22, 2008 budget.
(7) SK basic personal, spousal/equivalent, and dependent child amount as per Oct 21, 2008 announcement.
(8) NL tax rate and tax amounts reduced as per NL 2008 budget.

Go directly to 2008 tax credits - base amounts.

Revised: October 26, 2023

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