2014
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 have been confirmed
to Canada Revenue Agency (CRA) factors. Personal tax credit
amounts have been confirmed to CRA.
|
Tax Credit Type |
Federal
Line
Number |
Provincial
Line
Number |
Federal
15%
(3)(6)
|
NL
7.7%
|
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
7.04%
(3) |
NT
5.9%
|
NU
4%
|
| Basic personal amount |
300 |
5804 |
$11,138 |
$8,578 |
$7,708 |
$8,481 |
$9,472 |
$9,670 |
$9,134 |
$15,378 |
$17,787 |
$9,869 |
$11,138 |
$13,668 |
$12,567 |
| Spouse
or common-law partner / equivalent-to-spouse
/ eligible dependant amount maximum (3)(4) except PE(1) |
303/305 |
5812/5816 |
11,138 |
7,009 |
6,546 |
8,481 |
8,043 |
8,211 |
9,134 |
15,378 |
17,787 |
8,450 |
11,138 |
13,668 |
12,567 |
| -reduced when spousal/dependant
income exceeds |
|
|
0 |
702 |
655 |
848 |
805 |
821 |
0 |
1,538 |
0 |
845 |
0 |
0 |
0 |
| -eliminated when spousal/dependant
income exceeds |
|
|
11,138 |
7,711 |
7,201 |
9,329 |
8,848 |
9,032 |
9,134 |
16,916 |
17,787 |
9,295 |
11,138 |
13,668 |
12,567 |
| Age amount (65+ years of age)
|
301 |
5808 |
6,916 |
5,476 |
3,764 |
4,141 |
4,625 |
4,721 |
3,728 |
4,684 |
4,957 |
4,426 |
6,916 |
6,686 |
9,425 |
| -reduced when income exceeds |
|
|
34,873 |
30,007 |
28,019 |
30,828 |
34,431 |
35,146 |
27,749 |
34,873 |
36,898 |
32,943 |
34,873 |
34,873 |
34,873 |
| -eliminated when income exceeds |
|
|
80,980 |
66,514 |
53,112 |
58,435 |
65,264 |
66,619 |
52,602 |
66,100 |
69,945 |
62,450 |
80,980 |
79,446 |
97,706 |
| Senior supplementary amount (65+
years of age) |
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,237 |
0 |
0 |
0 |
0 |
0 |
| Disability amount
|
316 |
5844 |
7,766 |
5,788 |
6,890 |
7,341 |
7,668 |
7,812 |
6,180 |
9,060 |
13,720 |
7,402 |
7,766 |
11,084 |
12,567 |
| Disability amount supplement for
taxpayers under 18 years of age |
316 |
5844 |
4,530 |
2,724 |
4,019 |
3,449 |
4,473 |
4,556 |
3,605 |
9,060 |
10,296 |
4,318 |
4,530 |
4,530 |
4,530 |
|
-reduced when total child care and attendant care
expenses claimed for this taxpayer by anyone
exceed |
|
|
2,654 |
2,315 |
2,354 |
2,346 |
2,619 |
2,668 |
2,112 |
2,655 |
2,808 |
2,507 |
2,654 |
2,654 |
2,654 |
|
-eliminated when above expenses exceed |
|
|
7,184 |
5,039 |
6,373 |
5,795 |
7,092 |
7,224 |
5,717 |
11,715 |
13,104 |
6,825 |
7,184 |
7,184 |
7,184 |
| Caregiver amount
for in-home care of parent or
grandparent 65+ years of age, or of infirm adult relative(3) |
315 |
5840 |
4,530 |
2,724 |
2,446 |
4,898 |
4,473 |
4,557 |
3,605 |
9,060 |
10,296 |
4,318 |
4,530 |
4,531 |
4,531 |
| -reduced when
relative's income exceeds |
|
|
15,472 |
13,313 |
11,953 |
13,677 |
15,277 |
15,593 |
12,312 |
15,473 |
16,371 |
14,615 |
15,472 |
15,472 |
15,472 |
| -eliminated when
relative's income exceeds |
|
|
20,002 |
16,037 |
14,399 |
18,575 |
19,750 |
20,150 |
15,917 |
24,533 |
26,667 |
18,933 |
20,002 |
20,003 |
20,003 |
| |
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 |
6,589 |
2,724 |
2,446 |
2,798 |
4,473 |
4,558 |
3,605 |
9,060 |
10,296 |
4,318 |
6,589 |
4,530 |
4,530 |
| -reduced when dependant income exceeds |
|
|
6,607 |
5,854 |
4,966 |
5,683 |
6,347 |
6,478 |
5,115 |
6,428 |
6,802 |
6,879 |
6,607 |
6,428 |
6,428 |
| -eliminated when dependant income exceeds |
|
|
13,196 |
8,578 |
7,412 |
8,481 |
10,820 |
11,036 |
8,720 |
15,488 |
17,098 |
11,197 |
13,196 |
10,958 |
10,958 |
| Child amount for dependent children under 18
(19 in SK)(each) (3) |
367 |
5825 |
2,255 |
0 |
0 |
0 |
0 |
0 |
0 |
5,834 |
0 |
0 |
2,255 |
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 |
1,337 |
1,000 |
1,000 |
1,370 |
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 |
2,171 |
1,868 |
1,678 |
1,637 |
2,143 |
2,188 |
1,728 |
2,171 |
2,298 |
2,052 |
2,171 |
2,171 |
2,171 |
| Maximum medical expenses for
other eligible dependants (each) (2) |
331 |
5872 |
n/a |
n/a |
n/a |
n/a |
n/a |
11,797 |
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 |
2,171 |
1,868 |
1,678 |
1,637 |
2,143 |
2,188 |
1,728 |
2,171 |
2,298 |
2,052 |
2,171 |
2,171 |
2,171 |
| Eligible adoption expenses -
maximum per child (5) |
313 |
5833 |
15,000 |
11,575 |
0 |
0 |
0 |
11,797 |
10,000 |
0 |
12,165 |
15,000 |
15,000 |
0 |
0 |
| Education
- part time per month |
323 |
5856 |
120 |
60 |
120 |
60 |
120 |
156 |
120 |
120 |
207 |
60 |
120 |
120 |
120 |
| Education - full time per month |
323 |
5856 |
400 |
200 |
400 |
200 |
400 |
520 |
400 |
400 |
691 |
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 |
1,127 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,127 |
0 |
0 |
| Indexing factor for 2014 |
1.009 |
1.015 |
1.000 |
1.000 |
1.009 |
1.010 |
1.000 |
1.009 |
1.011 |
1.001 |
1.009 |
1.009 |
1.009 |
| |
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 $2,058 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 reduced from
2013 because of the re-implementation
of the PST.
(5) Federal adoption tax credit
increased to $15,000 as per 2014
Budget. BC and YT use the federal amount.
(6)
For Quebec taxpayers, each federal tax credit is, in
effect, reduced by 16.5% as a result of the federal
tax abatement.
Every taxpayer gets a tax credit for the basic personal amount, so any
person can earn taxable
income of $11,138 in 2014 without
paying any federal tax, and can earn anywhere from $7,708
to $17,787, depending on the province or territory in which
they live, without paying any provincial or territorial tax.
Revised: June 27, 2026
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