2012 Non-Refundable Tax Credits - Base Amounts | |||||||||||||
Tax Credit Type | Federal | NL | PE | NS | NB | ON | MB | SK | AB | BC | YT | NT | NU |
15% | 7.70% | 9.80% | 8.79% | 9.10% | 5.05% | 10.80% | 11% | 10% | 5.06% | 7.04% | 5.90% | 4% | |
(2)(3) | -1 | -5 | -4 | (2)(3) | -2 | ||||||||
Basic personal amount) | $10,822 | $8,237 | $7,708 | $8,481 | $9,203 | $9,405 | $8,634 | $14,942 | $17,282 | $11,354 | $10,822 | $13,280 | $12,211 |
Spousal/equivalent-to-spouse amount (3)(5) except PE(1) | 10,822 | 6,731 | 6,546 | 8,481 | 7,815 | 7,986 | 8,634 | 14,942 | 17,282 | 9,964 | 10,822 | 13,280 | 12,211 |
-reduced when spousal/dependant income exceeds | 0 | 674 | 655 | 848 | 782 | 798 | 0 | 1,495 | 0 | 996 | 0 | 0 | 0 |
-eliminated when spousal/dependant income exceeds | 10,822 | 7,405 | 7,201 | 9,329 | 8,597 | 8,784 | 8,634 | 16,437 | 17,282 | 10,960 | 10,822 | 13,280 | 12,211 |
Age amount (65+ years of age) | 6,720 | 5,258 | 3,764 | 4,141 | 4,494 | 4,592 | 3,728 | 4,552 | 4,816 | 4,356 | 6,720 | 6,496 | 9,158 |
-reduced when income exceeds | 33,884 | 28,814 | 28,019 | 30,828 | 33,455 | 34,183 | 27,749 | 33,884 | 35,851 | 32,424 | 33,884 | 33,884 | 33,884 |
-eliminated when income exceeds | 78,684 | 63,867 | 53,112 | 58,435 | 63,415 | 64,796 | 52,602 | 64,231 | 67,958 | 61,464 | 78,684 | 77,191 | 94,937 |
Senior supplementary amount (65+ years of age) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,202 | 0 | 0 | 0 | 0 | 0 |
Disability amount (5) | 7,546 | 5,558 | 6,890 | 7,341 | 7,451 | 7,598 | 6,180 | 8,803 | 13,331 | 7,285 | 7,546 | 10,770 | 12,211 |
Disability amount supplement for taxpayers under 18 years of age | 4,402 | 2,616 | 4,019 | 3,349 | 4,346 | 4,432 | 3,605 | 8,803 | 10,004 | 4,251 | 4,402 | 4,402 | 4,402 |
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | 2,578 | 2,223 | 2,354 | 2,277 | 2,545 | 2,595 | 2,112 | 2,579 | 2,728 | 2,468 | 2,578 | 2,578 | 2,578 |
-eliminated when above expenses exceed | 6,980 | 4,839 | 6,373 | 5,626 | 6,891 | 7,027 | 5,717 | 11,382 | 12,732 | 6,719 | 6,980 | 6,980 | 6,980 |
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative(3) | 4,402 | 2,615 | 2,446 | 4,898 | 4,346 | 4,433 | 3,605 | 8,803 | 10,004 | 4,250 | 4,402 | 4,402 | 4,402 |
-reduced when relative's income exceeds | 15,033 | 12,784 | 11,953 | 13,677 | 14,844 | 15,165 | 12,312 | 15,034 | 15,906 | 14,385 | 15,033 | 15,033 | 15,033 |
-eliminated when relative's income exceeds | 19,435 | 15,399 | 14,399 | 18,575 | 19,190 | 19,598 | 15,917 | 23,837 | 25,910 | 18,635 | 19,435 | 19,435 | 19,435 |
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) | 6,402 | 2,616 | 2,446 | 2,798 | 4,347 | 4,433 | 3,605 | 8,803 | 10,004 | 4,250 | 6,402 | 4,402 | 4,402 |
-reduced when dependant income exceeds | 6,420 | 5,621 | 4,966 | 5,683 | 6,167 | 6,301 | 5,115 | 6,246 | 6,609 | 6,770 | 6,420 | 6,246 | 6,246 |
-eliminated when dependant income exceeds | 12,822 | 8,237 | 7,412 | 8,481 | 10,514 | 10,734 | 8,720 | 15,049 | 16,613 | 11,020 | 12,822 | 10,648 | 10,648 |
Child amount for dependent children under 18 (19 in SK)(each) (3) | 2,191 | 0 | 0 | 0 | 0 | 0 | 0 | 5,668 | 0 | 0 | 2,191 | 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 | 2,000 | 1,000 | 1,000 | 1,173 | 1,000 | 1,300 | 1,000 | 1,000 | 1,331 | 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 | 2,109 | 1,794 | 1,678 | 1,637 | 2,083 | 2,128 | 1,728 | 2,109 | 2,233 | 2,020 | 2,109 | 2,109 | 2,109 |
Maximum medical expenses for other eligible dependants (each) (2)(4) | n/a | n/a | n/a | n/a | n/a | 11,474 | 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's net income or | 2,109 | 1,794 | 1,678 | 1,637 | 2,083 | 2,128 | 1,728 | 2,109 | 2,233 | 2,020 | 2,109 | 2,109 | 2,109 |
Eligible adoption expenses - maximum per child | 11,440 | 11,115 | 0 | 0 | 0 | 11,474 | 10,000 | 0 | 11,820 | 11,440 | 11,440 | 0 | 0 |
Education - part time per month | 120 | 60 | 120 | 60 | 120 | 151 | 120 | 120 | 202 | 60 | 120 | 120 | 120 |
Education - full time per month | 400 | 200 | 400 | 200 | 400 | 506 | 400 | 400 | 672 | 200 | 400 | 400 | 400 |
Textbooks - part time per month | 20 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20 | 0 | 20 |
Textbooks - full time per month | 65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65 | 0 | 65 |