TaxTips.ca - 2009 Non-refundable personal tax credits

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2009 Tax Credits - Tax Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2009 tax amounts

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	2009 Non-Refundable Tax Credits - Tax Amounts (Base Amount x Tax Rate)
Tax Credit Type	Federal (3) 15.00%	NL 7.7%	PE(1) 9.8%	NS(2) 8.79%	NB(4) 9.65%	ON 6.05%	MB 10.8%	SK 11%	AB 10%	BC 5.06%	YT (3) 7.04%	NT 5.9%	NU 4%
Basic personal amount (3)	$1,548	$599	$755	$702	$830	$537	$878	$1,460	$1,678	$474	$727	$747	$466
Spousal/equivalent-to-spouse amount (3) except PE (1) - see below	1,548	489	642	596	705	456	878	1,460	1,678	406	727	747	466
-reduced when spousal/dependent income exceeds	0	636	655	678	731	754	0	1,327	0	803	0	0	0
-eliminated when spousal/dependent income exceeds (3)	10,320	6,992	7,201	7,456	8,038	8,295	8,134	14,596	16,775	8,829	10,320	12,664	11,644
Age amount (65+ years of age) (3)	961	281	369	343	405	262	403	477	468	213	451	366	349
-reduced when income exceeds	32,312	27,209	28,019	29,010	31,280	32,280	27,749	32,312	34,799	31,288	32,312	32,312	32,312
-eliminated when income exceeds (3)	75,032	51,576	53,112	54,990	59,293	61,187	52,602	61,245	65,966	59,308	75,032	73,612	90,532
Senior supplementary amount (65+ years of age)	0	0	0	0	0	0	0	126	0	0	0	0	0
Disability amount	1,079	404	675	416	672	434	667	923	1,294	356	507	606	466
Disability amount supplement for taxpayers under 18 years of age	630	190	394	285	392	253	389	923	971	208	296	248	168
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,459	2,079	2,354	2,207	2,379	2,451	2,112	2,459	2,649	2,381	2,459	2,459	2,459
-eliminated when above expenses exceed	6,657	4,549	6,373	5,453	6,443	6,637	5,717	10,854	12,359	6,482	6,657	6,657	6,657
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative	630	190	240	405	392	253	389	923	971	208	296	248	168
-reduced when relative's income exceeds	14,336	12,072	11,953	12,870	13,879	14,321	12,312	14,337	15,439	13,881	14,336	14,335	14,335
-eliminated when relative's income exceeds	18,534	14,542	14,399	17,480	17,943	18,507	15,917	22,732	25,150	17,982	18,534	18,533	18,533
	Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU
Infirm dependent amount (18+ years of age)	630	190	240	231	392	253	389	923	971	208	296	248	168
-reduced when dependent income exceeds	5,956	5,308	4,966	5,348	5,766	5,950	5,115	5,956	6,415	6,533	5,956	5,957	5,957
-eliminated when dependent income exceeds	10,154	7,778	7,412	7,981	9,830	10,136	8,720	14,351	16,125	10,634	10,154	10,155	10,155
Child amount for dependent children under 18 (19 in SK) (each)	313	0	0	0	0	0	0	541	0	0	147	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	300	77	98	97	97	74	108	110	129	51	141	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,011	1,694	1,678	1,637	1,946	2,010	1,728	2,011	2,167	1,949	2,011	2,011	2,011
Maximum medical expenses for other eligible dependents (each)	1,500	770	980	879	483	656	1,080	1,100	1,147	506	704	295	200
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or	2,011	1,694	1,678	1,637	1,946	2,010	1,728	2,011	2,167	1,949	2,011	2,011	2,011
Eligible adoption expenses - maximum per child	1,636	840	0	0	0	656	1,080	0	1,147	552	768	0	0
Education - part time per month	18	5	12	5	12	9	13	13	20	3	8	7	5
Education - full time per month	60	15	39	18	39	29	43	44	65	10	28	24	16
Textbooks - part time per month	3	0	0	0	0	0	0	0	0	0	1	0	1
Textbooks - full time per month	10	0	0	0	0	0	0	0	0	0	5	0	3
Canada employment amount	157	0	0	0	0	0	0	0	0	0	73	0	0
	Federal(3)	NL	PE(1)	NS(2)	NB(4)	ON	MB	SK	AB	BC	YT(3)	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) Nova Scotia base amounts are not indexed for inflation. The base amounts up to the year 2010 are indicated in the Nova Scotia Income Tax Act. The indexing factor is the approximate amount of the increases. The following items are not increased each year:
          - child amount for dependent children under 6
          - medical expense tax credit threshold
          - education and textbook amounts
(3) Basic personal amount, spousal amount, equivalent to spouse amount, and age amount increased as per January 27, 2009 Federal Budget. These revisions, in Bill C-10, received Royal Assent on March 12, 2009.
(4) NB lowest tax rate reduced from 10.12% to 9.65% for 2009, by the NB 2009 Budget.

Go directly to 2009 tax credits - base amounts.

Revised: December 03, 2009

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