Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2017 ] | |
|---|
| Tax rate applied to credits | 10.8% |
| Indexation factor3 | na |
| Basic personal | $9,134.00 |
| Spousal/partner and wholly dependant person 4,5,13 | $9,134.00 |
| Spousal/partner and wholly dependant person 4,5,13 Net income threshold | na |
| Dependants6,13:18 and over and infirm | $3,605.00 |
| Dependants6,13:18 and over and infirm Net income threshold | $5,115.00 |
| Child7: (max) | na |
| Adoption8 | $10,000.00 |
| Disability9 | $6,180.00 |
| Disability supplement10 | $3,605.00 |
| Pension9 (max) | $1,000.00 |
| Age 65 and over9,11 | $3,728.00 |
| Age 65 and over9,11 Net income threshold | $27,749.00 |
| Medical expense threshold12 | $1,728.00 |
| Caregiver13 | $3,605.00 |
| Caregiver13 Net income threshold | $12,312.00 |
| Employment14 | na |
| Canada Pension Plan15 (max) | $2,544.00 |
| Employment Insurance15 (max) | $955.00 |
| Public transit pass costs16 | na |
| Children's fitness17 (max) and arts18 | $500.00 |
| Home buyers19 (max) | na |
| Tuition fees and interest paid on student loans20 | na |
| Education and textbook20 Full time-per month | $400.00 |
| Education and textbook20 Part time-per month | $120.00 |
| Charitable donations21 Credit rate on first $200 | 10.8% |
| Charitable donations21 Credit rate on balance | 17.4% |
| Charitable donations Credit rate on balance for Earner over 200k from 2016 onwards | 33% |
| Combined Top Marginal Tax Rates For Individuals - Interest and Regular Income | 50.4% |
| Combined Top Marginal Tax Rates For Individuals - Capital Gains | 25.2% |
| Combined Top Marginal Tax Rates For Individuals - Eligible Dividends | 37.78% |
| Combined Top Marginal Tax Rates For Individuals - Non-eligible Dividends | 45.69% |