Non-Refundable Tax Credits 2016

Federal
(15 %)
Quebec
(20 %)
$ $
Basic 11 474 11 550
Spouse or eligible dependent 11 4741, 2 n/a.
Person living alon n/a. 1 3553
Supplement for single-parent famil n/a. 1 6754
Parental contribution for adult children
engaged in studies
n/a. 7 6105
Post-secondary studies, minor dependent (per session) n/a. 2 1306
Full-time / Part-time post-secondary studies:

  • Education amount (per month)
  • Textbook amount (per month)
 

400 / 120
65 / 20

 

n/a.
n/a.

Disabled dependent aged 18 or older 6 7887 n/a.8
Other dependent persons aged 18 or older n/a. 3 1009
Physical activities for children (- 16 years of age) 50010 n/a.8
Artistic, cultural and recreational activities for children (- 16 years of age) 25010 n/a.8
Employment amount 1 16111 n/a.12
Public transit passes Cost13 n/a.
Age amount (65 years of age14  and older) 7 12515 2 48516
Retirement income 2 000 2 21017
Person suffering from a disability Supplement (- 18 years of age) 8 001
4 66718
2 62519
n/a.
Caregiver 4 6672, 20 n/a.8
Adoption fees 15 45310 n/a.8
Volunteer firefighters 3 000 3 00021
Search and rescue volunteer 3 000 3 00021
Purchase of first home 5 000 n/a.
Home accessibility 10 00010 n/a.
Medical  expenses
  • 15% of expenses which exceed the lesser of $2,237 or 3% of applicant’s net income
  • 20% of expenses which exceed 3% of net family income
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
  • 20 % on the first 200 $ and 24 % on excess amount22
  • Additional credits for certain cultural donations

1 Reduced by the net income of the spouse or dependent.
2 Potential $2,121 additional amount if eligible for family caregiver credit (also offered for a dependent child under 18 years of age).
3 Reduced by 15% for each $1 exceeding $33,505 (nil at $42,538).
4 The person must not have a minor child in December.
5 Reduced by 80% of child’s income (excluding scholarship). $5,480 if only one session is completed during the year.
6 Limited to two sessions per year; amount reduced by 80% of dependent’s income, excluding scholarship.
7 Reduced for each $1 exceeding $6,807 (nil at $13,595).
8 Refundable tax credit in Quebec.
9 Reduced by 80% of the dependent’s income (excluding scholarship). The parent must not benefit from the transfer of the parental contribution for adult children engaged in studies.
10 Maximum amount of expenses eligible for the credit.
11 Amount equal to taxpayer’s employment income for the year (max. $1,161).
12 In Quebec, deduction for workers (max. $1,130).
13 Cost of public transit passes valid for at least one month. 3
14 In Quebec, the age of eligibility is 66 in 2016 and will increase by one year every year to reach 70 years in 2020.
15 Reduced by 15% for each $1 exceeding $35,927 (nil at $83,427).
16 Reduced by 15% for each $1 exceeding $33,505 (nil at $50,072).
17 Reduced by 15% for each $1 exceeding $33,505 (nil at $48,238).
18 Reduced by child care and caregiver expenses which exceed $2,734 (nil at $7,401).
19 Reduced if a supplement for a disabled child is included in CAP.
20 Reduced for each $1 exceeding $15,940 (nil at $20,607).
21 16% credit rate.
22 Rate of 25.75% for certain donations as of 2017.