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2010 Tax Credits - Base Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2010 tax credits - base amounts

Tax Credit Type

2010 Non-Refundable Tax Credits - Base Amounts

Federal
15%

NL(3)
7.7%
PE(1)
9.8%
NS(2)
8.79%
NB
9.3%

ON
5.05%

MB
10.8%
SK
11%
AB
10%

BC
5.06%

YT
7.04%

NT
5.9%

NU
4%

Basic personal amount $10,382 $7,833 $7,708 $8,231 $8,777 $8,943 $8,134 $13,348 $16,825 $11,000 $10,382 $12,740 $11,714
Spousal/equivalent-to-spouse amount except PE(1) 10,382 6,400 6,546 6,989 7,453 7,594 8,134 13,348 16,825 9,653 10,382 12,740 11,714
   -reduced when spousal/dependent income exceeds 0 641 655 699 746 759 0 1,335 0 965 0 0 0
   -eliminated when spousal/dependent income exceeds 10,382 7,041 7,201 7,688 8,199 8,353 8,134 14,683 16,825 10,618 10,382 12,740 11,714
Age amount (65+ years of age) (3) 6,446 4,340 3,764 4,019 4,286 4,366 3,728 4,366 4,689 4,220 6,446 6,232 8,786
   -reduced when income exceeds 32,506 27,400 28,019 29,919 31,905 32,506 27,749 32,506 34,903 31,413 32,506 32,506 32,506
   -eliminated when income exceeds 75,480 56,333 53,112 56,713 60,479 61,613 52,602 61,613 66,163 59,547 75,480 74,053 91,080
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 1,153 0 0 0 0 0
Disability amount 7,239 5,285 6,890 4,887 7,106 7,225 6,180 8,445 12,979 7,058 7,239 10,332 11,714
Disability amount supplement for taxpayers under 18 years of age 4,223 2,487 4,019 3,348 4,145 4,214 3,605 8,445 9,739 4,117 4,223 4,223 4,223
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,473 2,114 2,354 2,276 2,428 2,468 2,112 2,474 2,656 2,391 2,473 2,473 2,473
    -eliminated when above expenses exceed 6,696 4,601 6,373 5,624 6,573 6,682 5,717 10,919 12,395 6,508 6,696 6,696 6,696
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative 4,223 2,487 2,446 4,753 4,145 4,216 3,605 8,445 9,739 4,118 4,223 4,223 4,223
   -reduced when relative's income exceeds 14,422 12,156 11,953 13,274 14,156 14,421 12,312 14,423 15,486 13,936 14,422 14,422 14,422
   -eliminated when relative's income exceeds 18,645 14,643 14,399 18,027 18,301 18,637 15,917 22,868 25,225 18,054 18,645 18,645 18,645
 

Federal

NL PE

NS

NB

ON

MB SK AB

BC

YT

NT

NU

Infirm dependent amount (18+ years of age) 4,223 2,488 2,446 2,716 4,146 4,215 3,605 8,445 9,740 4,118 4,223 4,223 4,223
   -reduced when dependent income exceeds 5,992 5,345 4,966 5,515 5,881 5,992 5,115 5,992 6,434 6,559 5,992 5,992 5,992
   -eliminated when dependent income exceeds 10,215 7,833 7,412 8,231 10,027 10,207 8,720 14,437 16,174 10,677 10,215 10,215 10,215
Child amount for dependent children under 18 (19 in SK)(each) 2,101 0 0 0 0 0 0 4,944 0 0 2,101 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 1,200 1,200 0 0 0 0 0 0 0 0 1,200
Pension income amount - lesser of eligible pension income  or 2,000 1,000 1,000 1,138 1,000 1,237 1,000 1,000 1,296 1,000 2,000 1,000 2,000
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,024 1,706 1,678 1,637 1,986 2,024 1,728 2,024 2,175 1,957 2,024 2,024 2,024
Maximum medical expenses for other eligible dependents (each) 10,000 10,000 10,000 10,000 10,000 10,911 10,000 10,000 11,507 10,000 10,000 5,000 10,000
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or 2,024 1,706 1,678 1,637 1,986 2,024 1,728 2,024 2,175 1,957 2,024 2,024 2,024
Eligible adoption expenses - maximum per child 10,975 10,570 0 0 0 10,911 10,000 0 11,507 10,975 10,975 0 0
Education - part time per month 120 60 120 60 120 144 120 120 196 60 120 120 120
Education - full time per month 400 200 400 200 400 481 400 400 654 200 400 400 400
Textbooks - part time per month 20 0 0 0 0 0 0 0 0 0 20 0 20
Textbooks - full time per month 65 0 0 0 0 0 0 0 0 0 65 0 65
Canada employment amount 1,051 0 0 0 0 0 0 0 0 0 1,051 0 0
Indexing factor for 2010 1.006 1.007 1.000 1.0313 1.02 1.007 1.000 1.006 1.003 1.004 1.006 1.006 1.006
 

Federal

NL(3) PE(1) NS(2) NB

ON

MB SK AB

BC

YT

NT

NU

(1) PE equivalent to spouse amount is not the same as the spouse amount.  It is $6,294, 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 shown above 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) Newfoundland & Labrador 2010 Budget increases the age amount to $5,000 effective July 1, 2010.  This results in an average age amount for 2010 of $4,340.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,382 in 2010 without paying any federal tax, and can earn anywhere from $7,708 to $16,825, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2010 tax credits - tax amounts.

Revised: October 22, 2013

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