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      Friday, February 23, 2018

2011 Personal Income Tax Parameters

Tax Rates on 
Taxable Income 
11.0% on first $40,919
13.0% on next $75,992
15.0% on any remainder

Tax Credit Amounts

Basic personal amount  Increased to $14,535
Spousal/Equivalent amount
Net income threshold 
Increased to $14,535
Increased to $15,989
Dependent child amount  Increased to $5,514
Senior supplement $1,169
Age amount 
Net income threshold 
Disability amount  $8,563
Disability supplement  $8,563
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  $120/$400
Charitable gift threshold  $200
CPP/EI contributions  actual amount
Tuition fees  actual amount
Student loan interest  actual amount

To determine your 2011 provincial income tax, add up the tax credit amounts that you are eligible to claim and multiply the total by 11.0 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.  The provincial tuition and education credit is based on the same amounts as are used to determine the corresponding federal credit.
  • To determine the amount to claim for the spousal (or equivalent) credit, subtract your spouse's (or dependant's) net income from $15,989.  Claim the remainder or $14,535, whichever is less.
  • To claim the senior supplement credit, you must be 65 years of age or over on December 31, 2011.  You may claim the $1,169 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, 2011 and must have lived with you on December 31, 2011.  This amount cannot be claimed in respect of a child who has been claimed as an equivalent-to-spouse by anyone.  Claim $5,514 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 11.0 per cent rate but the tax credit for donations in excess of $200 are determined at 15.0 per cent (the highest provincial tax rate).
  • The dividend tax credit rates are 5% of the taxable dividend for those dividends subject to the 125% gross-up, and 11% of the taxable dividend for those dividends subject to the 141% gross-up.

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