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Personal Tax   ->   Non-refundable personal tax credits   -> 2010 tax credits - tax amounts

2010 Non-Refundable 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.

Tax Credit Type

Federal
15%

NL(3)
7.7%
PE(1)
9.8%
NS(2) NB
9.3%

ON
5.05%

MB
10.8%
SK
11%
AB
10%

BC
5.06%

YT
7.04%

NT
5.9%

NU
4%

Basic personal amount(1) $1,557 $603 $755 $724 $816 $452 $878 $1,468 $1,683 $557 $731 $752 $469
Spousal/equivalent-to-spouse amount  except PE (1) - see below 1,557 493 642 614 693 383 878 1,468 1,683 488 731 752 469
   -reduced when spousal/dependent income exceeds 0 641 655 699 746 759 0 1,335 0 965 0 0 0
   -eliminated when spousal/dependent income exceeds 10,382 7,041 7,201 7,688 8,199 8,353 8,134 14,683 16,825 10,618 10,382 12,740 11,714
Age amount (65+ years of age)(3) 967 334 369 353 399 220 403 480 469 214 454 368 351
   -reduced when income exceeds 32,506 27,400 28,019 29,919 31,905 32,506 27,749 32,506 34,903 31,413 32,506 32,506 32,506
   -eliminated when income exceeds 75,480 56,333 53,112 56,713 60,479 61,613 52,602 61,613 66,163 59,547 75,480 74,053 91,080
Senior supplementary amount (65+ years of age) 0 0 0 0 0 0 0 127 0 0 0 0 0
Disability amount 1,086 407 675 430 661 365 667 929 1,298 357 510 610 469
Disability amount supplement for taxpayers under 18 years of age 633 191 394 294 385 213 389 929 974 208 297 249 169
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,473 2,114 2,354 2,277 2,427 2,468 2,112 2,474 2,656 2,391 2,473 2,473 2,473
    -eliminated when above expenses exceed 6,696 4,601 6,373 5,625 6,572 6,682 5,717 10,919 12,396 6,509 6,696 6,696 6,696
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative 633 191 240 418 385 213 389 929 974 208 297 249 169
   -reduced when relative's income exceeds 14,422 12,156 11,953 13,274 14,156 14,421 12,312 14,423 15,486 13,936 14,422 14,422 14,422
   -eliminated when relative's income exceeds 18,645 14,643 14,399 18,027 18,301 18,637 15,917 22,868 25,225 18,054 18,645 18,645 18,645
  Federal NL PE NS NB ON MB SK AB BC YT NT NU
Infirm dependent amount (18+ years of age) 633 192 240 239 386 213 389 929 974 208 297 249 169
   -reduced when dependent income exceeds 5,992 5,345 4,966 5,515 5,881 5,992 5,115 5,992 6,434 6,559 5,992 5,992 5,992
   -eliminated when dependent income exceeds 10,215 7,833 7,412 8,231 10,027 10,207 8,720 14,437 16,174 10,677 10,215 10,215 10,215
Child amount for dependent children under 18 (19 in SK) (each) 315 0 0 0 0 0 0 544 0 0 148 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 77 98 100 93 62 108 110 130 51 141 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,024 1,706 1,678 1,637 1,986 2,024 1,728 2,024 2,174 1,957 2,024 2,024 2,024
Maximum medical expenses for other eligible dependents (each) 1,500 770 980 879 930 551 1,080 1,100 1,151 506 704 295 400
Tax credit for medical for other dependents is for expenses in excess of the lesser of 3% of dependent's net income or 2,024 1,706 1,678 1,637 1,986 2,024 1,728 2,024 2,174 1,957 2,024 2,024 2,024
Eligible adoption expenses - maximum per child 1,646 814 0 0 0 551 1,080 0 1,151 555 773 0 0
Education - part time per month 18 5 12 5 11 7 13 13 20 3 8 7 5
Education - full time per month 60 15 39 18 37 24 43 44 65 10 28 24 16
Textbooks - part time per month 3 0 0 0 0 0 0 0 0 0 1 0 1
Textbooks - full time per month 10 0 0 0 0 0 0 0 0 0 5 0 3
Canada employment amount 158 0 0 0 0 0 0 0 0 0 74 0 0
  Federal NL(3) PE(1) NS(2) NB ON MB SK AB BC YT NT NU

(1) PE equivalent to spouse amount is not the same as the spouse amount.  It is $6,294, reduced when dependent income exceeds $629, and eliminated when dependent income exceeds $6,923.

(2) Nova Scotia base amounts are not indexed for inflation.  The base amounts up to the year 2010 are indicated in the Nova Scotia Income Tax Act.  The indexing factor shown above is the approximate amount of the increases.  The following items are not increased each year:

bullet child amount for dependent children under 6
bullet medical expense tax credit threshold
bullet education and textbook amounts

(3) Newfoundland & Labrador 2010 Budget increases the age amount to $5,000 effective July 1, 2010.  This results in an average age amount for 2010 of $4,340.

Go directly to 2010 tax credits - base amounts.

 

Revised: October 26, 2023

 

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