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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
Tax Credit Type	Federal 15%	NL 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)	6,446	3,681	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	51,940	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	2,094	2,354	2,276	2,427	2,468	2,112	2,474	2,657	2,391	2,473	2,473	2,473
-eliminated when above expenses exceed	6,696	4,581	6,373	5,624	6,572	6,682	5,717	10,919	12,396	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	1,985	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	5,000	10,911	10,000	10,000	11,507	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	2,024	1,706	1,678	1,637	1,985	2,024	1,728	2,024	2,174	1,957	2,024	2,024	2,024
Eligible adoption expenses - maximum per child	10,975	10,975	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	1.0006	1.003	1.004	1.006	1.006	1.006
	Federal	NL	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 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

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: December 15, 2009

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