Tax Tables [ Non Refundable Tax Credit Rates and Amounts for 2019 ] | |
|---|
| Tax rate applied to credits | 9.8% |
| Indexation factor3 | na |
| Basic personal | $ 7,708.00 |
| Spousal/partner and wholly dependant person 4,5,13 | $ 6,546.00 |
| Spousal/partner and wholly dependant person 4,5,13 Net income threshold | $ 655.00 |
| Dependants6,13:18 and over and infirm | $ 2,446.00 |
| Dependants6,13:18 and over and infirm Net income threshold | $ 4,966.00 |
| Child7: (max) | $ 1,200.00 |
| Adoption8 | na |
| Disability9 | $ 6,890.00 |
| Disability supplement10 | $ 4,019.00 |
| Pension9 (max) | $ 1,000.00 |
| Age 65 and over9,11 | $ 3,764.00 |
| Age 65 and over9,11 Net income threshold | $ 28,019.00 |
| Medical expense threshold12 | $ 1,678.00 |
| Caregiver13 | $ 2,446.00 |
| Caregiver13 Net income threshold | $ 11,953.00 |
| Employment14 | na |
| Canada Pension Plan15 (max) | $ 2,544.00 |
| Employment Insurance15 (max) | $ 955.00 |
| Public transit pass costs16 | na |
| Children's fitness17 (max) and arts18 | na |
| Home buyers19 (max) | na |
| Tuition fees and interest paid on student loans20 | na |
| Education and textbook20 Full time-per month | $ 400.00 |
| Education and textbook20 Part time-per month | $ 120.00 |
| Charitable donations21 Credit rate on first $200 | 9.8% |
| Charitable donations21 Credit rate on balance | 16.7% |
| 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 | 51.37% |
| Combined Top Marginal Tax Rates For Individuals - Capital Gains | 25.69% |
| Combined Top Marginal Tax Rates For Individuals - Eligible Dividends | 34.22% |
| Combined Top Marginal Tax Rates For Individuals - Non-eligible Dividends | 43.87% |