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2010 Tax Credits - Tax Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2010 tax credits - 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	2010 Non-Refundable Tax Credits - Tax Amounts (Base Amount x Tax Rate)
Tax Credit Type	Federal 15%	NL(3) 7.7%	PE(1) 9.8%	NS(2)	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(1)	$1,557	$603	$755	$724	$816	$452	$878	$1,468	$1,683	$557	$731	$752	$469
Spousal/equivalent-to-spouse amount except PE (1) - see below	1,557	493	642	614	693	383	878	1,468	1,683	488	731	752	469
-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)	967	334	369	353	399	220	403	480	469	214	454	368	351
-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	127	0	0	0	0	0
Disability amount	1,086	407	675	430	661	365	667	929	1,298	357	510	610	469
Disability amount supplement for taxpayers under 18 years of age	633	191	394	294	385	213	389	929	974	208	297	249	169
-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	633	191	240	418	385	213	389	929	974	208	297	249	169
-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)	633	192	240	239	386	213	389	929	974	208	297	249	169
-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)	315	0	0	0	0	0	0	544	0	0	148	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	100	93	62	108	110	130	51	141	59	80
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)	1,500	770	980	879	465	551	1,080	1,100	1,151	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	2,024	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	1,646	845	0	0	0	551	1,080	0	1,151	555	773	0	0
Education - part time per month	18	5	12	5	11	7	13	13	20	3	8	7	5
Education - full time per month	60	15	39	18	37	24	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	158	0	0	0	0	0	0	0	0	0	74	0	0
	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.

Go directly to 2010 tax credits - base amounts.

Revised: June 14, 2010

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