2017 Tax Tables: Federal

The Federal tax tables below cover the 2017 tax return year. All of the below tax amounts (tax credits and tax deductions) have been built into the Canadian Tax Return Calculator to allow you to calculate your tax return online. The Canadian Tax Return Calculator is free to use and provided as is. We welcome feedback and feature requests and do all we can to make the tax return calculator 100% accurate. If you spot an error in the Federal tax tables, please let us know.

Tax Tables
Federal20172016
Alberta20172016
British Columbia20172016
Manitoba20172016
New Brunswick20172016
Newfoundland and Labrador20172016
Northwest Territories20172016
Nova Scotia20172016
Nunavut20172016
Ontario20172016
Prince Edward Island20172016
Quebec20172016
Saskatchewan20172016
Yukon20172016
Non Resident20172016
Federal Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2017 ]
Tax rate applied to credits15%
Indexation factor percentage1.3%
Basic personal$11,474.00
Spousal/partner and wholly dependant person$11,474.00
Spousal/partner and wholly dependant person Net income threshold, point where reductions occur to spouse/partner allowance$0.00
Spousal/partner and wholly dependant person eliminated when spousal/dependant income exceeds this threshold$11,474.00
Dependants:18 and over and infirm$6,788.00
Dependants:18 and over and infirm Net income threshold$6,807.00
Child: (max)
Adoption - Eligible adoption expenses threshold, maximum per child$15,453.00
Disability Amount for Self$8,001.00
Disability amount supplement for taxpayers under 18 years of age$4,667.00
Pension9 (max)$2,000.00
Age 65 and over$7,125.00
Age 65 and over Net income threshold, point where reductions occur to Age Allowance $35,927.00
Age 65 and over Net income threshold, Age allowance eliminated when income exceeds this threshold$83,427.00
Senior supplementary amount for those over 65 years of age$0.00
Medical expense threshold$2,237.00
Caregiver Amount for home care of parent or grandparent over 65 years of age, or an infirm adult relative$4,667.00
Caregiver Net income threshold point where reductions occur to Caregiver Amount when your income exceeds this figure$15,940.00
Caregiver Net income threshold, Caregiver Amount eliminated when income exceeds this threshold$20,607.00
Employment$1,161.00
Canada Pension Plan (max)$2,544.00
Employment Insurance (max)$955.00
Public transit pass costs
Children's fitness (max) and arts
Home buyers (max)$5,000.00
Tuition feesna%
Interest paid on student loansna%
Education Full time-per month$400.00
Education Part time-per month$120.00
Charitable donations Credit rate: Introductory percentage relief on Allowable charitable donations and Eligible amount of cultural and ecological gifts, applied below the threshold15%
Charitable donations Credit rate: Mid percentage relief on Allowable charitable donations and Eligible amount of cultural and ecological gifts, applied above the threshold29%
Charitable donations Credit rate on balance for Earner over 200k from 2016 onwards33%
Combined Top Marginal Tax Rates For Individuals - Interest and Regular Income%
Combined Top Marginal Tax Rates For Individuals - Capital Gains%
Combined Top Marginal Tax Rates For Individuals - Eligible Dividends%
Combined Top Marginal Tax Rates For Individuals - Non-eligible Dividends%
Family Caregiver Amount (FCA). FCA is added in certain circumstances. The income threshold, if applicable, is also increased by the FCA.$2,121.00
Federal political contributions - Maximum amount. Note: contributions to local mayoral campaigns do not qualify for the political donation tax credit. $650.00
Federal political contributions - Maximum contribution threshold$1,275.00
Federal political contributions - Mid contributions threshold$750.00
Federal political contributions - Lower contributions threshold$400.00
Federal political contributions - Maximum contribution percentage33.33%
Federal political contributions - Mid contributions percentage50%
Federal political contributions - Lower contributions percentage75%
Federal Tax Tables [ Additioanl Tax elements, credits and refundable tax credits for 2017 ]
Old Age Security (OAS) basic pension is a monthly taxable benefit available to individuals age 65 and over who have met certain Canadian residency requirements.$570.52
Guaranteed Income Supplement (GIS) - Single$773.60
Guaranteed Income Supplement (GIS) - Married$512.96
Maximum cost for capital cost allowance purposes$30,000.00
Maximum deductible monthly lease payment$800.00
Maximum deductible monthly interest cost on automobile loans$300.00
Maximum deductible allowances paid to employees - First 5,000 employment-related kilometres$0.54
Maximum deductible allowances paid to employees - Each additional employment-related kilometre$0.48
Standby charge benefit - Employer-owned automobile$2.00
Standby charge benefit - Employer-leased automobile$66.66
Operating cost benefit per kilometre of personal use$0.26
Money Purchase Registered Pension Plans - Contribution limit$26,010.00
Money Purchase Registered Pension Plans - Pensionable earnings$144,500.00
Registered Retirement Savings Plans - $25,370.00
Registered Retirement Savings Plans - $140,945.00
Deferred Profit Sharing Plans - Contribution limit$13,005.00
Deferred Profit Sharing Plans - Pensionable earnings$72,250.00
Tax Free Savings Account - Annual Contribution Limits$5,500.00
Registered Education Savings Plans - Annual Limit
Registered Education Savings Plans - Lifetime Limit$50,000.00
Registered Disability Savings Plans - Annual Limit
Registered Disability Savings Plans - Lifetime Limit$200,000.00
Tax year maximum pensionable earnings (YMPE)$54,900.00
Percentage applied against your income from line 2363%
Maximum limit on Line 330 calculator - Research source tax table***$2,208.00
Maximum Refundable Medical Expense Supplement$1,172.00
Percentage appliad against Line 215 on Line 452 calculator - Research source tax table***25%
Percentage reduction appliead against Refundable Medical Expense Supplement after passing5%
Minimum Employment/self-employment income$3,421.00
Refundable Medical Expense Supplement Reduction Threshold (Your entitlement reduces when your income reaches this threshold)$25,939.00
Refundable Medical Expense Supplement Eliminated Threshold (Your entitlement stops when your income exceeds this threshold)$49,379.00
Maximum medical expenses for other eligible dependants
Disability amount supplement for taxpayers under 18 years of age reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed this threshold$2,734.00
Disability amount supplement for taxpayers under 18 years of age eliminated when above expenses exceed this threshold$7,401.00
Infirm dependant amount for those over 18 years of age, including Family Caregiver Amount$6,788.00
Infirm dependant amount threshold, point where reductions occur to Infirm dependant amount when your income exceeds this figure$6,807.00
Infirm dependant amount threshold, Infirm dependant amount eliminated when income exceeds this threshold$13,595.00
Child amount for dependent children under 18 years of age (under 19 years of age in SK)$0.00
Child amount for dependent children under 6 years of age$0.00