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Federal and Provincial Non-Refundable Tax Credit Rates and
Amounts for 2013
Notes
(1) The table shows the dollar amounts of federal and provincial non-refundable tax credits
for 2013 (except for Québec, see the table “Québec Non-Refundable Tax Credit Rates and
Amounts for 2013”). In order to determine the credit value, each dollar amount must be
multiplied by the tax rate indicated, which is the lowest tax rate applicable in the particular
jurisdiction. For example, the Ontario basic personal credit amount of $9,574 is multiplied by
5.05% to determine the credit value of $483.
Income earned by the taxpayer or dependant, as applicable, in excess of the net income
thresholds shown in the table serves to reduce the availability of the credit on a dollar-for
dollar basis. The only exception to this is the age credit, which is reduced by 15% of the
taxpayer’s net income in excess of the threshold.
(2) The spousal/partner and wholly dependent person amounts are calculated by subtracting
the spouse/partner and wholly dependant’s net income from the maximum amount.
(3) In 2011, Manitoba enacted legislation to increase the basic, spousal and eligible dependant
amounts by $1,000 over the next four years. The credits increased to $8,884 (from $8,684)
in 2013, and will further increase to $9,134 in 2014.
(4) The amounts in the table referring to the ‘spousal/partner and wholly dependent person’
only represent the spousal/partner credit. For purposes of the wholly dependent person,
the amounts should read $6,294 and $629 respectively.
(5) The indexation factors indicated in the table are used to index the credits in each jurisdiction.
The calculation of these factors is based on the change in the average federal or provincial
inflation rate over the 12-month period ending September 30 of the previous year compared
to the change in the rate for the same period of the year prior to that.
British Columbia, Alberta, Ontario and Newfoundland and Labrador use the applicable
provincial inflation rate in their calculations, while New Brunswick uses the federal inflation
rate. Manitoba, Nova Scotia and Prince Edward Island do not index their credits.
(6) The spousal/partner credit may be claimed for a common-law partner as well as for a
spouse. Taxpayers who are single, divorced or separated, and who support a dependant in
their home may claim the wholly dependent person credit. The credit can be claimed for
dependants under the age of 18 who are related to the taxpayer, for the taxpayer’s parents
or grandparents, or for any other infirm person who is related to the taxpayer. If either
the federal spousal/partner or wholly dependent tax credit is claimed for an infirm person,
then the claim may be increased by $306 ($2,040 x 15%) (see note (14)).
(7) The federal infirm dependant tax credit amount reflects a $2,040 enhancement (or the
family caregiver tax credit) which is generally available for dependants with infirmities. See
note (14) for additional details.
© 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