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2017 Personal Tax Credits - Tax Amounts

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Personal Tax ->  Non-refundable personal tax credits -> 2017 personal tax credits - tax amounts

2017 Non-Refundable Personal Tax Credits - Tax Amounts

(Base Amount x Tax Rate)

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.  All tax amounts are rounded to the nearest dollar.  The indexation factors and all tax credits have been confirmed to Canada Revenue Agency information.

Tax Credit Type

Federal
15%
(1)(3)(4)
NL
8.7%
PE
9.8%
(7)
NS
8.79%
NB
9.68%
ON
5.05%
(1)
MB
10.8%
SK
10.75%
(6)
AB
10%
BC
5.06%
YT
6.40%
(1)(3)
NT
5.9%
NU
4%
Basic personal amount $1,745 $781 $800 $745 $958 $514 $1,001 $1,727 $1,869 $517 $745 $842 $525
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (3) 1,745 638 679 745 813 436 986 1,727 1,869 442 745 842 525
   -reduced when spousal/dependant income exceeds 0 734 693 848 841 864 0 1,607 0 874 0 0 0
   -eliminated when spousal/dependant income exceeds 11,635 8,070 7,624 9,329 9,243 9,500 9,134 17,672 18,690 9,614 11,635 14,278 13,128
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 367(infirm child under 18) or added to Line 303 or 305, and Line  303 or 305 threshold increased by this amount (1) 323 0 0 0 0 0 0 0 0 0 138 0 0
Age amount (65+ years of age) 1,084 499 369 364 468 251 403 526 521 232 462 412 394
   -reduced when income exceeds 36,430 31,405 28,019 30,828 35,968 36,969 27,749 36,430 38,772 34,075 36,430 36,430 36,430
   -eliminated when income exceeds 84,597 69,612 53,112 58,435 68,175 70,076 52,602 69,057 73,492 64,595 84,597 82,990 102,070
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 139 0 0 0 0 0
Disability amount 1,217 527 675 645 775 415 667 1,017 1,442 387 519 683 525
Disability amount supplement for taxpayers under 18 years of age 710 248 394 303 452 242 389 1,017 1,082 226 303 279 189
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,772 2,423 2,354 2,346 2,737 2,807 2,112 2,772 2,950 2,593 2,772 2,772 2,772
    -eliminated when above expenses exceed 7,505 5,274 6,373 5,795 7,410 7,600 5,717 12,236 13,769 7,060 7,505 7,505 7,505
Canada Caregiver Credit - infirm adult dependent relative, spouse or eligible dependant age 18+: line 304 is reduced by line 303 or 305 claim (1) 1,032 0 0 0 0 242 0 0 0 0 441 0 0
    -reduced when relative's income exceeds 16,163 0 0 0 0 16,401 0 0 0 0 16,163 0 0
    -eliminated when relative's income exceeds 23,046 0 0 0 0 21,195 0 0 0 0 23,046 0 0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (1)(3) 0 248 240 431 452 0 389 1,017 1,082 226 0 279 189
   -reduced when relative's income exceeds 0 13,933 11,953 13,677 15,959 0 12,312 16,164 17,202 15,117 0 16,163 16,163
   -eliminated when relative's income exceeds 0 16,784 14,399 18,575 20,632 0 15,917 25,628 28,021 19,584 0 20,896 20,896
 

Federal

NL PE

NS

NB

ON

MB SK AB

BC

YT

NT

NU

Infirm dependant amount (18+ years of age), including Family Caregiver Amount (YT) (1) 0 248 240 246 452 0 389 1,017 1,082 226 0 279 189
   -reduced when dependant income exceeds 0 6,127 4,966 5,683 6,630 0 5,115 6,715 7,147 7,115 0 6,715 6,715
   -eliminated when dependant income exceeds 0 8,978 7,412 8,481 11,303 0 8,720 16,179 17,967 11,582 0 11,448 11,448
Child amount for dependent children under 19 (SK only)(each) (3) 0 0 0 0 0 0 0 655 0 0 0 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 87 98 103 97 71 108 108 144 51 128 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,268 1,955 1,678 1,637 2,239 2,302 1,728 2,268 2,415 2,122 2,268 2,268 2,268
Maximum medical expenses for other eligible dependants (each) (2) n/a n/a n/a n/a n/a 627 n/a n/a n/a n/a n/a 295 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 2,268 1,955 1,678 1,637 2,239 2,302 1,728 2,268 2,415 2,122 2,268 2,268 2,268
Eligible adoption expenses - maximum per child 2,350 1,054 0 0 0 627 1,080 0 1,278 793 1,003 0 0
Education - part time per month (5)(6) 0 5 12 5 0 8 13 13 22 3 0 7 5
Education - full time per month (5)(6) 0 17 39 18 0 28 43 43 73 10 0 24 16
Textbooks - part time per month (5)(6) 0 0 0 0 0 0 0 0 0 0 0 0 1
Textbooks - full time per month (5)(6) 0 0 0 0 0 0 0 0 0 0 0 0 3
Canada employment amount 177 0 0 0 0 0 0 0 0 0 75 0 0
  Federal
(1)(3)(4)
NL
PE
(7)
NS
NB
ON
MB
SK
(6)
AB
BC
YT
(1)(3)
NT
NU

(1) The Federal 2017 Budget replaced the Family Caregiver Amount, Caregiver Amount, and Infirm Adult Dependant Amount with the Canada Caregiver Credit.  Most provinces and territories are not dependent on the Federal legislation for their Caregiver Amount and Infirm Adult Dependant Amount tax credits.  However, these tax credits for BC, Ontario, Saskatchewan and Yukon are dependent on the Federal legislation, so we are unsure at this point what will happen for 2017 for them.  In order to keep these credits they will have to amend their legislation.  The Ontario 2017 Budget indicated they would parallel the federal changes, creating the Ontario Caregiver Tax Credit (OCTC).  Yukon tabled Billl 10 (pdf) in October 2017 to parallel the federal changes, effective for the 2017 taxation year.  These are reflected in the above table.
(2) n/a means there is no cap on the maximum medical expenses for other eligible dependents.
(3) The Family Caregiver Amount was added to these amounts in certain circumstances, for Federal and Yukon tax credits. The Family Caregiver Amount was available to infirm minor children, but is replaced by the Canada Caregiver Credit federally for 2017, as per the Federal 2017 Budget.  The Yukon Family Caregiver Amount legislation is dependent on the Federal legislation, so will be eliminated unless they change their legislation to retain the tax credit.
(4) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.
(5) The 2016 federal budget eliminated the education and textbook credits for 2017 and later years.  For more information see the article on education and textbook tax credits.
(6) The Saskatchewan 2017 Budget announced the elimination of credits for post-secondary tuition and education expenses, effective July 1, 2017.  It also announced that the personal tax system would not be indexed in 2018 and later years and that personal income tax rates would be reduced in half-point increments effective July 1, 2017 and July 1, 2019.  This will result in the rates being reduced in 1/4 point increments each year for 2017 to 2020.
(7) The Prince Edward Island 2017 Budget announced that the Basic Personal Amount and the Spouse/Equivalent to Spouse amount would increase effective July 1, 2017.

Go directly to 2017 tax credits - base amounts.

Revised: November 29, 2017

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