4. Personal Tax credits

Federal Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $11,327.00 $11,474.00
Spouse or common-law partner amount $11,327.00 $11,474.00
Caregiver amount for children under age 18 $2,093.00 $2,121.00
Amount for infirm dependants age 18 or older $6,589.00 $6,788.00
Age amount (65 or older) $7,033.00 $7,125.00
Disability amount $7,899.00 $8,001.00
Caregiver amount $4,608.00 $4,667.00
Maximum amount for retirement income $2,000.00 $2,000.00

Alberta Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $18,214.00 $18,451.00
Spouse or common-law partner amount $18,214.00 $18,451.00
Amount for infirm dependants age 18 or older $10,543.00 $10,680.00
Age amount (65 or older) $5,076.00 $5,141.00
Disability amount $14,050.00 $14,232.00
Caregiver amount $10,544.00 $10,681.00
Maximum amount for retirement income $1,402.00 $1,421.00

British Columbia Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $9,938.00 $10,027.00
Spouse or common-law partner amount $8,509.00 $8,586.00
Amount for infirm dependants age 18 or older $4,348.00 $4,388.00
Age amount (65 or older) $4,457.00 $4,497.00
Disability amount $7,454.00 $7,521.00
Caregiver amount $4,349.00 $4,387.00
Maximum amount for retirement income $1,000.00 $1,000.00

Prince Edward Island Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $7,708.00 $7,708.00
Spouse or common-law partner amount $6,546.00 $6,546.00
Amount for infirm dependants age 18 or older $2,446.00 $2,446.00
Age amount (65 or older) $3,764.00 $3,764.00
Disability amount $6,890.00 $6,890.00
Caregiver amount $2,446.00 $2,446.00
Maximum amount for retirement income $1,000.00 $1,000.00

Manitoba Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $9,134.00 $9,134.00
Spouse or common-law partner amount $9,134.00 $9,134.00
Amount for infirm dependants age 18 or older $3,605.00 $3,605.00
Age amount (65 or older) $3,728.00 $3,728.00
Disability amount $6,180.00 $6,180.00
Caregiver amount $3,605.00 $3,605.00
Maximum amount for retirement income $1,000.00 $1,000.00

New Brunswick Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $9,633.00 $9,758.00
Spouse or common-law partner amount $8,180.00 $8,286.00
Amount for infirm dependants age 18 or older $4,473.00 $4,608.00
Age amount (65 or older) $4,704.00 $4,765.00
Disability amount $7,799.00 $7,900.00
Caregiver amount $4,550.00 $4,609.00
Maximum amount for retirement income $1,000.00 $1,000.00

Nova Scotia Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $8,481.00 $8,481.00
Spouse or common-law partner amount $8,481.00 $8,481.00
Amount for infirm dependants age 18 or older $2,798.00 $2,798.00
Age amount (65 or older) $4,141.00 $4,141.00
Disability amount $7,341.00 $7,341.00
Caregiver amountt $4,898.00 $4,898.00
Maximum amount for retirement income $1,173.00 $1,173.00

Nunavut Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $12,781.00 $12,947.00
Spouse or common-law partner amount $12,781.00 $12,947.00
Amount for infirm dependants age 18 or older $4,608.00 $4,668.00
Age amount (65 or older) $9,586.00 $9,710.00
Disability amount $12,781.00 $12,947.00
Caregiver amount $4,608.00 $4,667.00
Maximum amount for retirement income $2,000.00 $2,000.00

Ontario Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $9,863.00 $10,011.00
Spouse or common-law partner amount $8,375.00 $8,500.00
Amount for infirm dependants age 18 or older $4,649.00 $4,719.00
Age amount (65 or older) $4,815.00 $4,888.00
Disability amount $7,968.00 $8,088.00
Caregiver amount $4,468.00 $4,719.00
Maximum amount for retirement income $1,364.00 $1,384.00

Quebec Personal Tax Credits

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Tax credits 2015 2016
Basic amount $11,425.00 $11,550.00
Spouse or common-law partner amount $11,425.00 $11,550.00
Amount for children over the age of 18 who are full-time students (max. 2 sessions) $3,065.00 $3,100.00
Amount for children under 18 enrolled in post-secondary studies (max. 2 sessions) $2,105.00 $2,130.00
Amount for a severe and prolonged impairment in mental or physical functions $2,595.00 $2,625.00
Age amount (66 or older) $2,460.00 $2,485.00
Amount for a single-parent family $1,655.00 $1,675.00
Amount for a person living alone $1,340.00 $1,355.00
Maximum amount for retirement income $2,185.00 $2,210.00

Saskatchewan Tax Credits

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Tax credits 2015 2016
Basic personal amount $15,639.00 $15,843.00
Spouse or common-law partner amount $15,639.00 $15,843.00
Amount for infirm dependants age 18 or older $9,214.00 $9,334.00
Age amount (65 or older) $4,764.00 $4,826.00
Senior supplementary amount $1,258.00 $1,274.00
Amount for dependant children $5,933.00 $6,010.00
Disability amount $9,214.00 $9,334.00
Caregiver amount $9,334.00 $9,334.00
Maximum amount for retirement income $1,000.00 $1,000.00

Newfoundland and Labrador Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $8,767.00 $8,802.00
Spouse or common-law partner amount $7,164.00 $7,192.00
Amount for infirm dependants age 18 or older $2,784.00 $2,795.00
Age amount (65 or older) $5,596.00 $5,619.00
Disability amount $5,915.00 $5,939.00
Caregiver amount $2,783.00 $2,795.00
Pension income amount $1,000.00 $1,000.00

Norhtwest Territories Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $13,900.00 $14,081.00
Spouse or common-law partner amount $13,900.00 $14,081.00
Amount for infirm dependants age 18 or older $4,608.00 $4,668.00
Age amount (65 or older) $6,799.00 $6,888.00
Disability amount $11,272.00 $11,419.00
Caregiver amount $4,608.00 $4,667.00
Maximum amount for retirement income $1,000.00 $1,000.00

Yukon Personal Tax Credits

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Tax credits 2015 2016
Basic personal amount $11,327.00 $11,474.00
Spouse or common-law partner amount $11,327.00 $11,474.00
Amount for infirm dependants age 18 or older $6,700.00 $6,788.00
Age amount (65 or older) $7,033.00 $7,125.00
Amount per infirm children under age 18 $2,093.00 $2,121.00
Disability amount $7,899.00 $8,001.00
Caregiver amount $4,608.00 $4,667.00
Maximum amount for retirement income $2,000.00 $2,000.00