Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2019 ] | |
|---|
| Tax rate applied to credits | 5.9% |
| Indexation factor3 | 1.3% |
| Basic personal | $ 14,081.00 |
| Spousal/partner and wholly dependant person 4,5,13 | $ 14,081.00 |
| Spousal/partner and wholly dependant person 4,5,13 Net income threshold | $ 0.00 |
| Dependants6,13:18 and over and infirm | $ 4,688.00 |
| Dependants6,13:18 and over and infirm Net income threshold | $ 6,622.00 |
| Child7: (max) | $ 0.00 |
| Adoption8 | $ 0.00 |
| Disability9 | $ 11,419.00 |
| Disability supplement10 | $ 4,667.00 |
| Pension9 (max) | $ 1,000.00 |
| Age 65 and over9,11 | $ 6,888.00 |
| Age 65 and over9,11 Net income threshold | $ 35,927.00 |
| Medical expense threshold12 | $ 2,237.00 |
| Caregiver13 | $ 4,667.00 |
| Caregiver13 Net income threshold | $ 15,940.00 |
| Employment14 | $ 0.00 |
| Canada Pension Plan15 (max) | $ 2,544.00 |
| Employment Insurance15 (max) | $ 955.00 |
| Public transit pass costs16 | na |
| Children's fitness17 (max) and arts18 | $ 0.00 |
| Home buyers19 (max) | $ 5,000.00 |
| Tuition fees and interest paid on student loans20 | 0% |
| Education and textbook20 Full time-per month | $ 0.00 |
| Education and textbook20 Part time-per month | $ 120.00 |
| Charitable donations21 Credit rate on first $200 | 15% |
| Charitable donations21 Credit rate on balance | 14.05% |
| 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 | 45.8% |
| Combined Top Marginal Tax Rates For Individuals - Capital Gains | 22.9% |
| Combined Top Marginal Tax Rates For Individuals - Eligible Dividends | 21.78% |
| Combined Top Marginal Tax Rates For Individuals - Non-eligible Dividends | 37.6% |