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Federal and Provincial Non-Refundable Tax Credit Rates and
Amounts for 2013
1
Refer to notes on the following pages.
Ref. = indicates refundable credit
- see applicable note.
Federal
2
B.C.
Alta.
2
Sask.
Man.
2,3
Tax rate applied to credits
15.00%
5.06%
10.00%
11.00%
10.80%
Indexation factor
5
2.00%
1.50%
1.80%
2.00%
n/a
Basic personal
$11,038
$10,276
$17,593
$15,241
$8,884
Spousal/partner and wholly
dependent person
6,14
Net income threshold
11,038
—
8,860
886
17,593
—
15,241
1,525
8,884
—
Dependants
7,14
:
18 and over and infirm
Net income threshold
6,530
6,548
4,314
6,872
10,184
6,728
8,979
6,371
3,605
5,115
Child
8,14
(max)
2,234
—
—
5,782
—
Adoption
9
11,669
11,669
12,033
—
10,000
Disability
10
7,697
7,394
13,571
8,979
6,180
Disability supplement
11
4,490
4,314
10,184
8,979
3,605
Pension
10
(max)
2,000
1,000
1,355
1,000
1,000
Age 65 and over
10,12
Net income threshold
6,854
34,562
4,421
32,911
4,903
36,497
4,643
34,562
3,728
27,749
Medical expense threshold
13
2,152
2,050
2,273
2,151
1,728
Caregiver
14
Net income threshold
4,490
15,334
4,314
14,600
10,185
16,192
8,979
15,335
3,605
12,312
Employment
15
1,117
—
Ref.
—
—
Canada Pension Plan
16
(max)
2,356
2,356
2,356
2,356
2,356
Employment Insurance
16
(max)
891
891
891
891
891
Public transit pass costs
17
—
—
—
—
Children’s fitness
18
(max) and
arts
19
500
500
—
Ref.
500
Home buyers
20
(max)
5,000
Ref.
—
10,000
—
Tuition fees and interest paid on
student loans
21
Education and textbook
21
Full time—per month
Part time—per month
465
140
200
60
684
205
400
120
400
120
Charitable donations
22
Credit rate on first $200
Credit rate on balance
15.00%
29.00%
5.06%
14.70%
10.00%
21.00%
11.00%
15.00%
10.80%
17.40%
© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Current as of September 30, 2013