Federal and Provincial Non-Refundable Tax Credit Rates and Amounts for 2013  /  9

(8) The federal child tax credit may be claimed by parents for each child under age 18 at the 

end of the year. If the federal child tax credit is claimed for an infirm person, then the 

claim may be increased by $306 ($2,040 x 15%) (see note (14)).Unused credit amounts 

may be transferred between spouses. Nova Scotia and Prince Edward Island provide a 

similar credit for children under the age of 6. If certain conditions are met, an individual 

can claim $100 per eligible month for a maximum of $1,200 per year.

Newfoundland and Labrador provide a non-refundable child care credit that allows for a 

maximum of $7,000 of child care expenses to be claimed for children up to 7 years of age, 

for a maximum credit of $539, and $4,000 for children aged 7 to 16, for a maximum credit 

of $308.

(9) The adoption credit is available on eligible adoption expenses incurred in the year and not 

reimbursed to the taxpayer, up to the maximum amount indicated in the table.

(10) The disability, pension and age credits are transferable to a spouse or partner. The 

amounts available for transfer are reduced by the excess of the spouse’s or partner’s net 

income over the basic personal credit amount. The disability credit is also transferable to 

a supporting person other than a spouse or partner; however, the amount of the credit is 

reduced by the excess of the disabled person’s net income over the basic personal credit 
amount.

(11) The disability supplement may be claimed by an individual who is under the age of 18 at 

the end of the year. The amount in the table represents the maximum amount that may be 

claimed, and is reduced by certain child and attendant care expenses claimed in respect of 

this individual.

(12) Saskatchewan provides an additional non-refundable tax credit for individuals aged 65 or 

older in the year, regardless of their net income amount. The amount for 2013 is $1,226.

Effective January 1, 2014 Nova Scotia introduced a new additional age tax credit. This 

non-refundable credit is $1,000 and may be claimed by individuals age 65 and over with 

taxable income of less than $24,000.

(13) The medical expense credit is calculated based on qualified medical expenses exceeding 

3% of net income or the threshold shown in the table, whichever is less. Medical 

expenses incurred by both spouses/partners and by their children under age 18 may be 

totalled and claimed by either spouse/partner. 

In Ontario, a taxpayer can also claim medical expenses in respect of a dependant who 

is 18 or older, but the expenses are reduced by the lesser of 3% of the dependant’s 

net income or the medical threshold. This threshold on medical expenses claimed for a 

dependent relative is $11,680 for 2013.

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Current as of September 30, 2013