Personal Tax -> Non-refundable personal tax credits -> 2010 tax credits - base amounts
2010 Non-Refundable Tax Credits - Base Amounts
|
Tax Credit Type |
Federal |
NL(3) 7.7% |
PE(1) 9.8% |
NS(2) 8.79% |
NB 9.3% |
ON |
MB 10.8% |
SK 11% |
AB 10% |
BC |
YT |
NT |
NU |
| 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 | 9,740 | 4,118 | 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 | 2,277 | 2,427 | 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 | 5,625 | 6,572 | 6,682 | 5,717 | 10,919 | 12,396 | 6,509 | 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 | 2,174 | 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 | 2,174 | 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 26, 2023