Federal Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2019 ] | |
|---|
| Tax rate applied to credits | 15% |
| Indexation factor percentage | 1.3% |
| 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 fees | na% |
| Interest paid on student loans | na% |
| 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 threshold | 15% |
| Charitable donations Credit rate: Mid percentage relief on Allowable charitable donations and Eligible amount of cultural and ecological gifts, applied above the threshold | 29% |
| 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 | % |
| 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 percentage | 33.33% |
| Federal political contributions - Mid contributions percentage | 50% |
| Federal political contributions - Lower contributions percentage | 75% |
Federal Tax Tables [ Additioanl Tax elements, credits and refundable tax credits for 2019 ] | |
|---|
| 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 236 | 3% |
| 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 passing | 5% |
| 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 |