The tax credits in this table are the amounts to be deducted from the tax
payable
Tax Credit Type
Federal
NL PE (1) NS NB
ON
MB SK AB
BC
YT
NT
NU
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) 967 283 369 353 399 220 403 480 469 214 454 368 351
-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 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 0 127 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 relative633 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
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 or2,024 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 month18 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 PE (1) NS NB
ON
MB SK AB
BC
YT
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.
Go directly to 2010 tax credits
- base amounts .
Revised: December 15, 2009
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