10 /
Notes, continued
(14) The caregiver credit is available to taxpayers who care for a related dependant in their
home. The dependant must be over the age of 18 and infirm, or, in the case of a parent or
grandparent, over the age of 65.
A family caregiver tax credit of up to $306 ($2,040 x 15%) is also available for caregivers
of dependants with a mental or physical infirmity, including spouses and minor children. If
eligible, you can claim this credit as an enhancement to one of the existing dependency-
related credits: the spousal credit (see note(7)), child tax credit (see note(8)), wholly
dependent person credit (see note(8)), caregiver credit or infirm dependant credit (see
note(8)).
(15) The federal employment credit may be claimed by individuals based on the lesser of the
amount indicated in the table and the amount of employment income earned in the year.
Alberta offers a refundable family employment credit for Alberta residents with children
under the age of 18 who meet the income eligibility criteria. The credit is paid out in
January and July of each year.
(16) Self-employed taxpayers can deduct 50% of their Canada or Québec Pension Plan
premiums in calculating net income. The balance is claimed as a non-refundable tax credit.
Self-employed taxpayers can also claim Employment Insurance premiums paid.
(17) Individuals can claim a federal credit in respect of the cost of monthly transit passes (or
passes of a longer duration) incurred for travel by the individual, their spouse or partner,
or dependent children under age 19. The costs of certain electronic payment cards and
certain weekly public transit passes may also be claimed.
(18) The federal children’s fitness credit is available for fees paid for the enrolment of a child,
under the age of 16 at the beginning of the year, in which the expenses are paid for an
eligible program of physical activity to a maximum of $500 per child. If the child is eligible
for the disability tax credit, the age limit increases to under the age of 18 and the claimable
amount may increase to $1,000 when a minimum of $100 is paid on eligible expenses.
British Columbia and Manitoba also have a fitness tax credit similar to the federal children’s
fitness credit. However, in Manitoba this credit includes claims for fitness activities by
young adults up to the age of 24.
Nova Scotia offers a Healthy Living Tax Credit for sport and recreational expenses incurred
for an eligible child under the age of 18 to a maximum of $500 per child.
Ontario offers a refundable credit (Children’s Activity Tax Credit) of up to a maximum of
$54 per child under the age of 16 for eligible activities as defined by the province. Ontario’s
refundable credit increases to a maximum of $107 if the child is under the age of 18 and is
eligible for the disability tax credit. Overall expenses claimed in 2013 cannot exceed $535.
Saskatchewan offers the Active Families Benefit, which is a refundable credit (up to a
maximum of $150) for eligible children aged 6 to 18 as defined by the province.
Federal and Provincial Non-Refundable Tax Credit Rates and
Amounts for 2013
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Current as of September 30, 2013