2004
Non-Refundable Personal Tax Credits - Base Amounts
Federal
NL PE NS NB
ON
MB SK AB
BC
YT
NT
NU
Basic personal amount $8,012 $7,410 $7,412 $7,231 $7,756 $8,044 $7,634 $8,264 $14,337 $8,523 $8,012 $11,415 $10,495
Spousal/equivalent-to-spouse amount 6,803 6,055 6,294 6,140 6,586 6,830 6,482 8,264 14,337 7,298 6,803 11,415 10,495
-reduced when spousal/dependent
income exceeds 681 606 629 614 659 683 649 826 0 730 681 0 0
-eliminated when spousal/dependent
income exceeds 7,484 6,661 6,923 6,754 7,245 7,513 7,131 9,090 14,337 8,028 7,484 11,415 10,495
Age amount (65+ years of age) 3,912 3,482 3,619 3,531 3,787 3,928 3,728 3,912 4,022 3,822 3,912 5,583 7,871
-reduced when income exceeds 29,124 25,921 26,941 26,284 28,193 29,237 27,749 29,124 29,942 28,450 29,124 29,124 29,124
-eliminated when income exceeds 55,204 49,134 51,068 49,824 53,440 55,424 52,602 55,204 56,755 53,930 55,204 66,344 81,597
Senior supplementary amount (65+) 0 0 0 0 0 0 0 1,033 0 0 0 0 0
Disability amount 6,486 5,000 5,400 4,293 6,279 6,499 6,180 6,486 6,668 6,392 6,486 9,257 10,495
Disability amount supplement for taxpayers under 18 3,784 2,353 3,015 2,941 3,663 3,791 3,605 3,784 3,890 3,730 3,784 3,784 3,784
-reduced when total child care and attendant care expenses claimed for
this taxpayer by anyone exceed 2,216 2,000 2,050 2,000 2,145 2,221 2,112 2,216 2,278 2,165 2,216 2,216 2,216
-eliminated when above expenses exceed 6,000 4,353 5,065 4,941 5,808 6,012 5,717 6,000 6,168 5,895 6,000 6,000 6,000
Caregiver amount for in-home care of parent or
grandparent 65+ years of age, or of infirm adult relative 3,784 2,353 2,446 4,176 3,663 3,791 3,605 3,784 3,890 3,730 3,784 3,784 3,784
-reduced when
relative's income exceeds 12,921 11,500 11,953 11,661 12,509 12,971 12,312 12,921 13,284 12,621 12,921 12,921 12,921
-eliminated when
relative's income exceeds 16,705 13,853 14,399 15,837 16,172 16,762 15,917 16,705 17,174 16,351 16,705 16,705 16,705
Infirm dependant amount (18+) 3,784 2,353 2,446 2,386 3,663 3,791 3,605 3,784 3,890 3,730 3,784 3,784 3,784
-reduced when dependant income exceeds 5,368 5,057 4,966 4,845 5,197 5,390 5,115 5,368 5,519 5,940 5,368 5,368 5,368
-eliminated when dependant income exceeds 9,152 7,410 7,412 7,231 8,860 9,181 8,720 9,152 9,409 9,670 9,152 9,152 9,152
Child amount for dependent children under 18 (each) 0 0 0 0 0 0 0 2,583 0 0 0 0 0
Pension income amount 1,000 1,000 1,000 1,000 1,000 1,112 1,000 1,000 1,111 1,000 1,000 1,000 1,000
Federal
NL PE NS NB
ON
MB SK AB
BC
YT
NT
NU
Go directly to 2004 tax credits - tax
amounts .
Revised: May 19, 2025
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