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2016 Personal Tax Credits - Base Amounts

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Personal Tax -> Non-refundable personal tax credits -> 2016 tax credits - base amounts

2016 Non-Refundable Personal 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 used to calculate these amounts have been confirmed to Canada Revenue Agency information, but some of the tax credit amounts cannot yet be confirmed, so may have $1 rounding differences.

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
Federal
15%
(3)(4)(5)(6)
NL
8.2%
(8)
PE
9.8%
(1)
NS
8.79%
NB
9.68%
ON
5.05%
MB
10.8%
SK
11%
AB
10%
BC
5.06%

(4)
YT
6.40%
(3)(4)(6)
NT
5.9%
NU
4%
Basic personal amount 300 5804 $11,474 $8,802 $8,000 $8,481 $9,758 $10,011 $9,134 $15,843 $18,451 $10,027 $11,474 $14,081 $12,947
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum (3) now including PE(1) 303/305 5812/5816 11,474 7,192 6,795 8,481 8,286 8,500 9,134 15,843 18,451 8,586 11,474 14,081 12,947
   -reduced when spousal/dependant income exceeds     0 720 680 848 829 850 0 1,585 0 859 0 0 0
   -eliminated when spousal/dependant income exceeds     11,474 7,912 7,475 9,329 9,115 9,350 9,134 17,428 18,451 9,445 11,474 14,081 12,947
Age amount (65+ years of age) 301 5808 7,125 5,619 3,764 4,141 4,765 4,888 3,728 4,826 5,141 4,497 7,125 6,888 9,710
   -reduced when income exceeds     35,927 30,790 28,019 30,828 35,471 36,387 27,749 35,927 38,275 33,473 35,927 35,927 35,927
   -eliminated when income exceeds     83,427 68,250 53,112 58,435 67,238 68,974 52,602 68,100 72,548 63,453 83,427 81,847 100,660
Senior supplementary amount (65+ years of age)     0 0 0 0 0 0 0 1,274 0 0 0 0 0
Disability amount 316 5844 8,001 5,939 6,890 7,341 7,900 8,088 6,180 9,334 14,232 7,521 8,001 11,419 12,947
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,667 2,795 4,019 3,449 4,608 4,717 3,605 9,334 10,680 4,388 4,667 4,667 4,667
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,734 2,376 2,354 2,346 2,699 2,763 2,112 2,734 2,912 2,547 2,734 2,734 2,734
    -eliminated when above expenses exceed     7,401 5,171 6,373 5,795 7,307 7,480 5,717 12,068 13,592 6,935 7,401 7,401 7,401
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) 315 5840 4,667 2,795 2,446 4,898 4,609 4,719 3,605 9,334 10,681 4,387 4,667 4,667 4,667
   -reduced when relative's income exceeds     15,940 13,660 11,953 13,677 15,738 16,143 12,312 15,940 16,981 14,850 15,940 15,940 15,940
   -eliminated when relative's income exceeds     20,607 16,455 14,399 18,575 20,347 20,862 15,917 25,274 27,662 19,237 20,607 20,607 20,607
     

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) - maximum amount 306 5820 6,788 2,795 2,446 2,798 4,608 4,719 3,605 9,334 10,680 4,388 6,788 4,668 4,668
   -reduced when dependant income exceeds     6,807 6,007 4,966 5,683 6,539 6,707 5,115 6,623 7,056 6,989 6,807 6,622 6,622
   -eliminated when dependant income exceeds     13,595 8,802 7,412 8,481 11,147 11,426 8,720 15,957 17,736 11,377 13,595 11,290 11,290
Child amount for dependent children under 18 (19 in SK)(each) (3)(6) 367 5825 0 0 0 0 0 0 0 6,010 0 0 0 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 1,384 1,000 1,000 1,421 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 2,237 1,917 1,678 1,637 2,208 2,266 1,728 2,237 2,384 2,085 2,237 2,237 2,237
Maximum medical expenses for other eligible dependants (each) (2) 331 5872 n/a n/a n/a n/a n/a 12,214 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 2,237 1,917 1,678 1,637 2,208 2,266 1,728 2,237 2,384 2,085 2,237 2,237 2,237
Eligible adoption expenses - maximum per child (4) 313 5833 15,453 11,878 0 0 0 12,214 10,000 0 12,619 15,453 15,453 0 0
Education - part time per month (7) 323 5856 120 60 120 60 120 161 120 120 215 60 120 120 120
Education - full time per month (7) 323 5856 400 200 400 200 400 539 400 400 717 200 400 400 400
Textbooks - part time per month (7) 323 5856 20 0 0 0 0 0 0 0 0 0 20 0 20
Textbooks - full time per month (7) 323 5856 65 0 0 0 0 0 0 0 0 0 65 0 65
Canada employment amount 363 5834 1,161 0 0 0 0 0 0 0 0 0 1,161 0 0
Indexing factor for 2016     1.013 1.004 1.000 1.000 1.013 1.015 1.000 1.013 1.013 1.009 1.013 1.013 1.013
      Federal
(3)(4)(5)(6)
NL
PE
(1)
NS
NB
ON
MB
SK
AB
BC
(4)
YT
(3)(4)(6)
NT
NU

(1) PE equivalent to spouse amount is now same as the spousal amount, as announced in the PE 2016 Budget.  The budget also announced increases to the basic personal amount, spousal amount, and eligible dependant amount, as indicated above.
(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 $2,121 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.  The Family Caregiver Amount is still available to infirm minor children.
(4) Federal adoption tax credit increased to $15,000 as per 2014 Budget, indexed after 2014.  BC and YT use the federal amount.
(5) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.
(6) The federal Child Amount Tax Credit is eliminated for 2015 and later years - see the October 30, 2014 Tax Update information.  Yukon mirrors the federal non-refundable tax credits.
(7) The 2016 federal budget indicates that the education and textbook tax credits will be eliminated.  The education and textbook credits for all provinces (except Alberta) and territories have legislative provisions that are dependent on the federal credits, so in order for these credits to be retained, legislative changes would have to be made.  For these credits to be eliminated in Alberta, legislative changes would have to be made.  The Alberta government has said "Should the education tax credit be changed or eliminated federally, Alberta will assess the implications for its own education tax credit at that time."  It seems logical that they would also eliminate the credit.
(8) The NL 2016 Budget increased tax rates, with 8.7% being the lowest tax rate effective July 1, 2016.  This is averaged with the January to June tax rate of 7.7% to get an average of 8.2% for 2016.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,474 in 2016 without paying any federal tax, and can earn anywhere from $7,708 to $18,451, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2016 tax credits - tax amounts.

 

Revised: September 19, 2017

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