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Personal Tax -> Non-refundable personal tax credits -> 2014 personal tax credits - tax amounts

2014 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.

Tax Credit Type	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	$1,671	$661	$755	$745	$917	$488	$986	$1,692	$1,779	$499	$784	$806	$503
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount (3)(4) except PE(1)	1,671	540	642	745	779	415	986	1,692	1,779	428	784	806	503
-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)	1,037	422	369	364	448	238	403	515	496	224	487	394	377
-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	136	0	0	0	0	0
Disability amount	1,165	446	675	645	742	395	667	997	1,372	375	547	654	503
Disability amount supplement for taxpayers under 18 years of age	680	210	394	303	433	230	389	997	1,030	218	319	267	181
-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)	680	210	240	431	433	230	389	997	1,030	218	319	267	181
-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)	988	210	240	246	433	230	389	997	1,030	218	464	267	181
-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)	338	0	0	0	0	0	0	642	0	0	159	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	103	97	68	108	110	137	51	141	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	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)	n/a	n/a	n/a	n/a	n/a	596	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	2,171	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)	2,250	891	0	0	0	596	1,080	0	1,217	759	1,056	0	0
Education - part time per month	18	5	12	5	12	8	13	13	21	3	8	7	5
Education - full time per month	60	15	39	18	39	26	43	44	69	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	169	0	0	0	0	0	0	0	0	0	79	0	0
	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 (tax amount of $617), reduced when dependant income exceeds $629, and eliminated when dependant income exceeds $6,923.
(2) n/a means there is no cap on the maximum medical expenses for other eligible dependents.
(3) The Family Caregiver Amount is added to these amounts in certain circumstances, for Federal and Yukon tax credits.
(4) BC's basic personal amount and spousal amounts are 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.

Go directly to 2014 tax credits - base amounts.

Revised: March 19, 2024

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