Federal and Provincial Non-Refundable Tax Credit Rates and Amounts for 2013  /  7

Ont.

N.B.

N.S.

P.E.I.

4

Nfld.

Tax rate applied to credits

5.05%

9.39%

8.79%

9.80%

7.70%

Indexation factor

5

1.80%

2.00%

n/a

n/a

2.60%

Basic personal

$9,574

$9,388

$8,481

$7,708

$8,451

Spousal/partner and wholly 

dependent person

6,14

Net income threshold

8,129

813

7,971

798

8,481

848

6,546

655

6,906

691

Dependants

7,14

:

18 and over and infirm

Net income threshold

4,513

6,414

4,434

6,290

2,798

5,683

2,446

4,966

2,683

5,768

Child

8,14

 (max)

—

—

1,200

1,200

7,000

Adoption

9

11,680

—

—

—

11,405

Disability

10

7,735

7,600

7,341

6,890

5,703

Disability supplement

11

4,511

4,434

3,449

4,019

2,684

Pension

10

 (max)

1,324

1,000

1,173

1,000

1,000

Age 65 and over

10,12

Net income threshold

4,674

34,798

4,584

34,124

4,141

30,828

3,764

28,019

5,395

29,563

Medical expense threshold

13

2,167

2,125

1,637

1,678

1,841

Caregiver

14

Net income threshold

4,513

15,438

4,434

15,140

4,898

13,677

2,446

11,953

2,684

13,116

Employment

15

—

—

—

—

—

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

Ref. 

—

500

—

—

Home buyers

20

 (max)

—

—

—

—

—

Tuition fees and interest paid on 

student loans

21

Education and textbook

21

Full time—per month

Part time—per month

515

154

400

120

200

60

400

120

200

60

Charitable donations

22

Credit rate on first $200 

Credit rate on balance

5.05%

11.16%

9.39%

17.95%

8.79%

21.00%

9.80%

16.70%

7.70%

13.30%

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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Current as of September 30, 2013