Personal Tax Credits

Fedral Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $10,822.00
Spouse or common-law partner amount, or amount for an eligible dependant $10,822.00
Amount for infirm dependants age 18 or older $6,402.00
Age amount (65 or older) $6,720.00
Disability amount $7,546.00
Natural caregiver amount $4,402.00
Pension income amount $2,000.00
Amount for a child (under 18 years) $2,191.00
Amount for infirm dependant (under 18 years) $2,000.00

Updated on January 1, 2012

Alberta Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $17,282.00
Spouse or common-law partner amount, or amount for an eligible dependant $17,282.00
Amount for infirm dependants age 18 or older $10,004.00
Age amount (65 or older) $4,816.00
Disability amount $13,331.00
Natural caregiver amount $10,004.00
Pension income amount $1,331.00

Updated on January 1, 2012

British Columbia Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $11,354.00
Spouse or common-law partner amount, or amount for an eligible dependant $9,964.00
Amount for infirm dependants age 18 or older $4,250.00
Age amount (65 or older) $4,356.00
Disability amount $7,285.00
Natural caregiver amount $4,250.00
Pension income amount $1,000.00

Updated on January 1, 2012

Prince Edward Island Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $7,708.00
Spouse or common-law partner amount, or amount for an eligible dependant $6,546.00
Amount for infirm dependants age 18 or older $2,446.00
Age amount (65 or older) $3,764.00
Disability amount $6,890.00
Natural caregiver amount $2,446.00
Pension income amount $1,000.00

Updated on January 1, 2012

Manitoba Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $8,634.00
Spouse or common-law partner amount, or amount for an eligible dependant $8,634.00
Amount for infirm dependants age 18 or older $3,605.00
Age amount (65 or older) $3,728.00
Disability amount $6,180.00
Natural caregiver amount $3,605.00
Pension income amount $1,000.00

Updated on July 1, 2011

New Brunswick Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $9,203.00
Spouse or common-law partner amount, or amount for an eligible dependant $7,815.00
Amount for infirm dependants age 18 or older $4,347.00
Age amount (65 or older) $4,494.00
Disability amount $7,451.00
Natural caregiver amount $4,346.00
Pension income amount $1,000.00

Updated on January 1, 2012

Nova Scotia Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $8,481.00
Spouse or common-law partner amount, or amount for an eligible dependant $7,201.00
Amount for infirm dependants age 18 or older $2,798.00
Age amount (65 or older) $4,141.00
Disability amount $5,035.00
Natural caregiver amount $4,898.00
Pension income amount $1,173.00

Updated on July 1, 2011

Nunavut Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $12,211.00
Spouse or common-law partner amount, or amount for an eligible dependant $12,211.00
Amount for infirm dependants age 18 or older $4,402.00
Age amount (65 or older) $9,158.00
Disability amount $12,211.00
Natural caregiver amount $4,402.00
Pension income amount $2,000.00

Updated on January 1, 2012

Ontario Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $9,405.00
Spouse or common-law partner amount, or amount for an eligible dependant $7,986.00
Amount for infirm dependants age 18 or older $4,433.00
Age amount (65 or older) $4,592.00
Disability amount $7,598.00
Natural caregiver amount $4,433.00
Pension income amount $1,300.00

Updated on January 1, 2012

Québec Personal Tax Credits (2012)
Tax credit Amount
Basic amount $10,925.00
Amount transferred from one spouse to the other $10,925.00
Amount for children over the age of 18 who are full-time students $2,930.00
Amount for children enrolled in post-secondary studies (max. 2 sessions) $2,015.00
Amount for a severe and prolonged impairment in mental or physical functions $2,485.00
Age amount (65 or older) $2,350.00
Amount for a single-parent family $1,585.00
Amount for a person living alone $1,280.00
Maximum amount for workers aged 65 years or older $2,256.00
Maximum amount for retirement income $2,090.00

Updated on January 1, 2012

Saskatchewan Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $14,942.00
Spouse or common-law partner amount, or amount for an eligible dependant $14,942.00
Amount for infirm dependants age 18 or older $8,803.00
Age amount (65 or older) $4,552.00
Senior supplementary amount $1,202.00
Amount for dependant children $5,668.00
Disability amount $8,803.00
Natural caregiver amount $8,803.00
Pension income amount $1,000.00

Updated on July 1, 2011

Newfoundland and Labrador Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $8,237.00
Spouse or common-law partner amount, or amount for an eligible dependant $6,731.00
Amount for infirm dependants age 18 or older $2,616.00
Age amount (65 or older) $5,258.00
Disability amount $5,558.00
Natural caregiver amount $2,615.00
Pension income amount $1,000.00

Updated on January 1, 2012

Northwest Territories personal tax credits (2012)
Tax credit Amount
Basic personal amount $13,280.00
Spouse or common-law partner amount, or amount for an eligible dependant $13,280.00
Amount for infirm dependants age 18 or older $4,402.00
Age amount (65 or older) $6,496.00
Disability amount $10,770.00
Natural caregiver amount $4,402.00
Pension income amount $1,000.00

Updated on January 1, 2012

Yukon Personal Tax Credits (2012)
Tax credit Amount
Basic personal amount $10,822.00
Spouse or common-law partner amount, or amount for an eligible dependant $10,822.00
Amount for infirm dependants age 18 or older $6,402.00
Age amount (65 or older) $6,720.00
Amount for children $2,191.00
Disability amount $7,546.00
Natural caregiver amount $6,402.00
Pension income amount $2,000.00

Updated on January 1, 2012

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