Non-Refundable Tax Credits 2017

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

Federal (15 %) Ontario (5,05 %)
$ $
Basic 11 635 10 171
Spouse and eligible dependant 11 6351, 2 8 6363
Full-time / Part-time post-secondary
studies:

  • Education amount (per month)
s.o.4

 

547 / 1645
Caregiver for a dependant aged 18 and
older who has a disability6
6 8837 4 7948
Employment amount 1 1789 s.o.
Public transit passes Cost10 s.o.
Age amount 7 22511 4 96612
Retirement income 2 000 1 406
Person suffering from a disability
Supplement (- 18 years of age)
8 113
4 73313
8 217
4 79314
Adoption fees 15 67015 12 40915
Volunteer firefighters 3 000 s.o.
Search and rescue volunteer  

3 000

 

s.o.

Purchase of first home 5 000 s.o.
Home accessibility 10 00015 s.o.16
Medical expenses
  • 15% of expenses which exceed the lesser of $2,268 or 3% of applicant’s net income
  • No limit for dependants
  • 5.05% of expenses which exceed the lesser of $2,302 or 3% of applicant’s net income
  • Maximum medical expenses for dependant of $12,409
Charitable
donations
  • Max. donations: 75% of net income
  • 15% on the first $200 and 29% or 33% on excess amount
  • Additional 25% credit for first-time donation not exceeding $1,000
  • Max. donations: 75% of net income
  • 5.05% on the first $200 and 11.16% on excess amount

1
Reduced by net income of spouse or dependent.

2 Potential $2,150 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
3 Reduced for each $1 exceeding $864 (nil at $9,500).
4 Credit abolished since January 1, 2017.
5 Credit abolished as of September 2017.
6 Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
7 Reduced by each $1 of net income of the dependant in excess of $16,163 (nil at $23,046).
8 Reduced by each $1 of net income of the dependant in excess of $16,401 (nilat $21,195).
9 Amount equal to taxpayer’s employment income for the year (max. $1,178).
10 Cost of public transit passes valid for at least one month acquired before July 1, 2017. As of this date, credit abolished.
11 Reduced by 15% for each $1 exceeding $36,430 (nil at $84,597).
12 Reduced by 15% for each $1 exceeding $36,969 (nil at $70,076).
13 Reduced by child care and caregiver expenses exceeding $2,772 (nil at $7,505).
14 Reduced by child care and caregiver expenses exceeding $2,806 (nil at $7,599).
15 Maximum amount of expenses eligible for the credit.
16 Refundable tax credit available in Ontario.