Tax Credits

The following federal, provincial and territorial income tax credit amounts can be used in calculating employee source deductions in 2015.


2015 Federal Tax Credits
Basic Person $11,327.00
Equivalent to Spouse $11,327.00
Amount for Infirm Dependants 18 or Older $6,700.00
Eligible Pension Income Amount $2,000.00
Age 65 Amount $7,033.00
Disability Amount $7,899.00
Caregiver Amount $4,608.00
Education Amount (Full-Time) $465.00/month
Education Amount (Part-Time) $140.00/month

2015 Provincial Tax Credits
Alberta $18,214.00
British Columbia $9,938.00
Manitoba $9,134.00
New Brunswick $9,633.00
Newfoundland & Labrador $8,767.00
Northwest Territories $13,900.00
Nova Scotia $8,481.00
Nunavut $12,781.00
Ontario $9,863.00
Prince Edward Island $7,708.00
Quebec $11,425.00
Saskatchewan $15,639.00
Yukon $11,327.00