Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2018 ] | |
|---|
| Tax rate applied to credits | 20% |
| Indexation factor3 | 1.09% |
| Basic personal | $ 11,550.00 |
| Spousal/partner and wholly dependant person 4,5,13 | $ 11,550.00 |
| Spousal/partner and wholly dependant person 4,5,13 Net income threshold | $ 0.00 |
| Dependants6,13:18 and over and infirm | $ 0.00 |
| Dependants6,13:18 and over and infirm Net income threshold | $ 0.00 |
| Child7: (max) | $ 0.00 |
| Adoption8 | $ 0.00 |
| Disability9 | $ 2,625.00 |
| Disability supplement10 | $ 0.00 |
| Pension9 (max) | $ 0.00 |
| Age 65 and over9,11 | $ 0.00 |
| Age 65 and over9,11 Net income threshold | $ 0.00 |
| Medical expense threshold12 | $ 0.00 |
| Caregiver13 | $ 0.00 |
| Caregiver13 Net income threshold | $ 0.00 |
| Employment14 | $ 0.00 |
| Canada Pension Plan15 (max) | $ 0.00 |
| Employment Insurance15 (max) | $ 0.00 |
| Public transit pass costs16 | $ 0.00 |
| Children's fitness17 (max) and arts18 | $ 0.00 |
| Home buyers19 (max) | $ 0.00 |
| Tuition fees | 8% |
| Education and textbook20 Full time-per month | $ 0.00 |
| Education and textbook20 Part time-per month | $ 0.00 |
| Charitable donations21 Credit rate on first $200 | 20% |
| Charitable donations21 Credit rate on balance | 24% |
| Charitable donations Credit rate on balance for Earner over 200k from 2016 onwards | 33% |
| Combined Top Marginal Tax Rates For Individuals - Interest and Regular Income | 53.31% |
| Combined Top Marginal Tax Rates For Individuals - Capital Gains | 26.65% |
| Combined Top Marginal Tax Rates For Individuals - Eligible Dividends | 39.83% |
| Combined Top Marginal Tax Rates For Individuals - Non-eligible Dividends | 44.23% |