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Personal Tax -> Non-refundable personal tax credits -> 2012 tax credits - base amounts

2012 Non-Refundable Tax Credits - Base Amounts

Tax Credit Type	Federal Line Number	Provincial Line Number	Federal 15% (2)(3)	NL 7.7%	PE 9.8% (1)	NS 8.79% (5)	NB 9.1%	ON 5.05%	MB 10.8%	SK 11%	AB 10%	BC 5.06% (4)	YT 7.04% (2)(3)	NT 5.9%	NU 4% (2)
Basic personal amount	300	5804	$10,822	$8,237	$7,708	$8,481	$9,203	$9,405	$8,634	$14,942	$17,282	$11,354	$10,822	$13,280	$12,211
Spouse or common-law partner / equivalent-to-spouse / eligible dependant (3)(5) except PE(1)	303/305	5812/5816	10,822	6,731	6,546	8,481	7,815	7,986	8,634	14,942	17,282	9,964	10,822	13,280	12,211
-reduced when spousal/dependant income exceeds			0	674	655	848	782	798	0	1,495	0	996	0	0	0
-eliminated when spousal/dependant income exceeds			10,822	7,405	7,201	9,329	8,597	8,784	8,634	16,437	17,282	10,960	10,822	13,280	12,211
Age amount (65+ years of age)	301	5808	6,720	5,258	3,764	4,141	4,494	4,592	3,728	4,552	4,816	4,356	6,720	6,496	9,158
-reduced when income exceeds			33,884	28,814	28,019	30,828	33,455	34,183	27,749	33,884	35,851	32,424	33,884	33,884	33,884
-eliminated when income exceeds			78,684	63,867	53,112	58,435	63,415	64,796	52,602	64,231	67,958	61,464	78,684	77,191	94,937
Senior supplementary amount (65+ years of age)			0	0	0	0	0	0	0	1,202	0	0	0	0	0
Disability amount (5)	316	5844	7,546	5,558	6,890	7,341	7,451	7,598	6,180	8,803	13,331	7,285	7,546	10,770	12,211
Disability amount supplement for taxpayers under 18 years of age	316	5844	4,402	2,616	4,019	3,449	4,346	4,432	3,605	8,803	10,004	4,251	4,402	4,402	4,402
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			2,578	2,223	2,354	2,346	2,545	2,595	2,112	2,579	2,728	2,468	2,578	2,578	2,578
-eliminated when above expenses exceed			6,980	4,839	6,373	5,795	6,891	7,027	5,717	11,382	12,732	6,719	6,980	6,980	6,980
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3)	315	5840	4,402	2,615	2,446	4,898	4,346	4,433	3,605	8,803	10,004	4,250	4,402	4,402	4,402
-reduced when relative's income exceeds			15,033	12,784	11,953	13,677	14,844	15,165	12,312	15,034	15,906	14,385	15,033	15,033	15,033
-eliminated when relative's income exceeds			19,435	15,399	14,399	18,575	19,190	19,598	15,917	23,837	25,910	18,635	19,435	19,435	19,435
			Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (18+ years of age), including Family Caregiver Amount (Federal & YT)	306	5820	6,402	2,616	2,446	2,798	4,347	4,433	3,605	8,803	10,004	4,250	6,402	4,402	4,402
-reduced when dependant income exceeds			6,420	5,621	4,966	5,683	6,167	6,301	5,115	6,246	6,609	6,770	6,420	6,246	6,246
-eliminated when dependant income exceeds			12,822	8,237	7,412	8,481	10,514	10,734	8,720	15,049	16,613	11,020	12,822	10,648	10,648
Child amount for dependent children under 18 (19 in SK)(each) (3)	367	5825	2,191	0	0	0	0	0	0	5,668	0	0	2,191	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	314	5836	2,000	1,000	1,000	1,173	1,000	1,300	1,000	1,000	1,331	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	330	5868	2,109	1,794	1,678	1,637	2,083	2,128	1,728	2,109	2,233	2,020	2,109	2,109	2,109
Maximum medical expenses for other eligible dependants (each) (2)(4)	331	5872	n/a	n/a	n/a	n/a	n/a	11,474	n/a	n/a	n/a	n/a	n/a	5,000	n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	331	5872	2,109	1,794	1,678	1,637	2,083	2,128	1,728	2,109	2,233	2,020	2,109	2,109	2,109
Eligible adoption expenses - maximum per child	313	5833	11,440	11,115	0	0	0	11,474	10,000	0	11,820	11,440	11,440	0	0
Education - part time per month	323	5856	120	60	120	60	120	151	120	120	202	60	120	120	120
Education - full time per month	323	5856	400	200	400	200	400	506	400	400	672	200	400	400	400
Textbooks - part time per month	323	5856	20	0	0	0	0	0	0	0	0	0	20	0	20
Textbooks - full time per month	323	5856	65	0	0	0	0	0	0	0	0	0	65	0	65
Canada employment amount	363	5834	1,095	0	0	0	0	0	0	0	0	0	1,095	0	0
Indexing factor for 2012			1.028	1.031	1.000	1.000	1.028	1.033	1.000	1.028	1.018	1.024	1.028	1.028	1.028
			Federal (2)(3)	NL	PE (1)	NS (5)	NB	ON	MB	SK	AB	BC (4)	YT (2)(3)	NT	NU (2)

(1) PE equivalent to spouse amount is not the same as the spouse amount. It is $6,294, reduced when dependant income exceeds $629, and eliminated when dependant income exceeds $6,923.
(2) The 2011 Federal Budget removed the cap of $10,000 beginning in the 2011 taxation year. This measure was included in Bill C-13 which received Royal Assent (became law) on December 15, 2011. Yukon and Nunavut follow the Federal legislation for the medical expense tax credit.
(3) The Family Caregiver Amount (FCA) of $2,000 is added to these amounts in certain circumstances, for Federal and Yukon tax credits. The income threshold, if applicable, is also increased by the FCA.
(4) The BC 2012 Budget removed the cap of $10,000 beginning in the 2012 taxation year.
(5) The NS 2012 Budget announced an increase in the spouse and spousal equivalent amounts, and the disability amount.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $10,822 in 2012 without paying any federal tax, and can earn anywhere from $7,708 to $17,282, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2012 tax credits - tax amounts.

Revised: October 26, 2023

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