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       Friday, January 19, 2018

2017 Personal Income Tax Parameters

Tax Rates on 
Taxable Income 
10.75% on first $45,225
12.75% on next $83,989
14.75% on any remainder

Tax Credit Amounts

Basic personal amount  $16,065
Spousal/Equivalent amount
Net income threshold 
Dependent child amount  $6,094
Senior supplement $1,292
Age amount 
Net income threshold 
Disability amount  $9,464
Disability supplement  $9,464
Caregiver amount 
Net income threshold 
Infirm dependant amount 
Net income threshold 
Medical expense tax credit
3 per cent of net income ceiling 
Pension income maximum  $1,000
Education amounts 

Jan – Jun: $120/$400
Jul – Dec: $0/$0

Charitable gift threshold  $200
CPP/EI contributions  actual amount
Tuition fees  Jan – Jun: actual amount
Jul – Dec: $0
Student loan interest  actual amount

To determine your 2017 provincial income tax, add up the tax credit amounts that you are eligible to claim and multiply the total by 10.75% per cent (the lowest provincial tax rate).  Then subtract the result from gross provincial tax (which is determined by applying the provincial tax rate structure to taxable income) to arrive at basic provincial tax.

Notes on provincial tax credits

  • The provincial amounts for the CPP credit, EI credit, student loan interest credit, and medical expense credit are the same as the federal amounts.
  • To determine the amount to claim for the spousal (or equivalent) credit, subtract your spouse's (or dependant's) net income from $17,672.  Claim the remainder or $16,065, whichever is less.
  • To claim the senior supplement credit, you must be 65 years of age or over on December 31, 2017.  You may claim the $1,292 senior supplement amount even if you have claimed $0 for the age amount.
  • To claim the dependent child credit, the child must be 18 years of age or younger on December 31, 2017 and must have lived with you on December 31, 2017.  This amount cannot be claimed in respect of a child who has been claimed as an equivalent-to-spouse by anyone.  Claim $6,094 for each child that meets all of these criteria.  The lower income spouse should claim all the children in the family; any unused amount may then be transferred to the higher income spouse.
  • The tax credit for the first $200 of charitable donations is determined at the 10.75 per cent rate while the tax credit for donations in excess of $200 are determined at 14.75 per cent (the highest provincial tax rate).

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