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2013 Personal Tax Credits - Base Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2013 tax credits - base amounts

The tax credits in this table have been calculated using the indexation factors shown in the bottom line of the table.  The indexation factors have been confirmed to Canada Revenue Agency (CRA), as have the tax credit amounts, except for a few provincial amounts which cannot yet be confirmed, and may have a rounding difference.  All Ontario amounts have been confirmed.

2013 Non-Refundable Personal Tax Credits - Base Amounts

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number

Federal
15%
(3)

NL
7.7%
PE
9.8%
(1)
NS
8.79%
NB
9.39%

ON
5.05%

MB
10.8%
SK
11%
AB
10%

BC
5.06%
(4)

YT
7.04%
(3)

NT
5.9%

NU
4%

Basic personal amount) 300 5804 $11,038 $8,451 $7,708 $8,481 $9,388 $9,574 $8,884 $15,241 $17,593 $10,276 $11,038 $13,546 $12,455
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(4) except PE(1) 303/305 5812/5816 11,038 6,906 6,546 8,481 7,971 8,129 8,884 15,241 17,593 8,860 11,038 13,546 12,455
   -reduced when spousal/dependant income exceeds     0 691 655 848 798 813 0 1,525 0 886 0 0 0
   -eliminated when spousal/dependant income exceeds     11,038 7,597 7,201 9,329 8,769 8,942 8,884 16,766 17,593 9,746 11,038 13,546 12,455
Age amount (65+ years of age) 301 5808 6,854 5,395 3,764 4,141 4,584 4,674 3,728 4,643 4,903 4,421 6,854 6,626 9,341
   -reduced when income exceeds     34,562 29,563 28,019 30,828 34,124 34,798 27,749 34,562 36,497 32,911 34,562 34,562 34,562
   -eliminated when income exceeds     80,255 65,530 53,112 58,435 64,684 65,958 52,602 65,515 69,184 62,384 80,255 78,735 96,835
Senior supplementary amount (65+ years of age)     0 0 0 0 0 0 0 1,226 0 0 0 0 0
Disability amount 316 5844 7,697 5,703 6,890 7,341 7,600 7,735 6,180 8,979 13,571 7,394 7,697 10,985 12,455
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,490 2,684 4,019 3,349 4,433 4,511 3,605 8,979 10,184 4,315 4,490 4,490 4,490
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,630 2,281 2,354 2,277 2,596 2,642 2,112 2,631 2,777 2,505 2,630 2,630 2,630
    -eliminated when above expenses exceed     7,120 4,965 6,373 5,626 7,029 7,153 5,717 11,610 12,961 6,820 7,120 7,120 7,120
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) 315 5840 4,490 2,684 2,446 4,898 4,434 4,513 3,605 8,979 10,185 4,314 4,490 4,490 4,490
   -reduced when relative's income exceeds     15,334 13,116 11,953 13,677 15,140 15,438 12,312 15,335 16,192 14,600 15,334 15,334 15,334
   -eliminated when relative's income exceeds     19,824 15,800 14,399 18,575 19,574 19,951 15,917 24,314 26,377 18,914 19,824 19,824 19,824
     

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 6,530 2,683 2,446 2,798 4,434 4,513 3,605 8,979 10,184 4,314 6,530 4,490 4,490
   -reduced when dependant income exceeds     6,548 5,768 4,966 5,683 6,290 6,414 5,115 6,371 6,728 6,872 6,548 6,371 6,371
   -eliminated when dependant income exceeds     13,078 8,451 7,412 8,481 10,724 10,927 8,720 15,350 16,912 11,186 13,078 10,861 10,861
Child amount for dependent children under 18 (19 in SK)(each) (3) 367 5825 2,234 0 0 0 0 0 0 5,782 0 0 2,234 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 1,324 1,000 1,000 1,355 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 2,152 1,841 1,678 1,637 2,125 2,167 1,728 2,152 2,273 2,050 2,152 2,152 2,152
Maximum medical expenses for other eligible dependants (each) (2) 331 5872 n/a n/a n/a n/a n/a 11,680 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 2,152 1,841 1,678 1,637 2,125 2,167 1,728 2,152 2,273 2,050 2,152 2,152 2,152
Eligible adoption expenses - maximum per child 313 5833 11,669 11,404 0 0 0 11,680 10,000 0 12,033 11,669 11,669 0 0
Education - part time per month 323 5856 120 60 120 60 120 154 120 120 205 60 120 120 120
Education - full time per month 323 5856 400 200 400 200 400 515 400 400 684 200 400 400 400
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 1,117 0 0 0 0 0 0 0 0 0 1,117 0 0
Indexing factor for 2013     1.020 1.026 1.000 1.000 1.020 1.018 1.000 1.020 1.018 1.015 1.020 1.020 1.020
     

Federal
(3)

NL
PE
(1)
NS
NB

ON

MB
SK
AB

BC

YT
(3)

NT

NU

(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) n/a means there is no cap on the amount of medical expenses for other eligible dependants.
(3) The Family Caregiver Amount (FCA) of $2,040 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) BC's basic personal amount is a blended rate, reduced from 2012 because of the re-implementation of the PST.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,038 in 2013 without paying any federal tax, and can earn anywhere from $7,708 to $17,593, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2013 tax credits - tax amounts.

 

Revised: February 23, 2014

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