Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2017 ] | |
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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% |