CD 2014-019

Subject: Federal, Provincial (excluding Quebec) and Territorial Personal Tax Credits - Effective January 1, 2015

Date: December 10, 2014

1. Purpose

1.1. The purpose of this directive is to provide information concerning changes to the federal, provincial (excluding Quebec) and territorial personal tax credits for the 2015 taxation year.

2. Background

2.1. Many of the personal tax credit amounts on the federal, provincial and territorial "Personal Tax Credits Return" (TD1) forms have been indexed for 2015. Indexing means that certain personal tax credit amounts will increase based on changes to the Consumer Price Index (CPI). For example, the federal indexing factor for 2015 is 1.7%. To calculate the indexed federal personal tax credit amounts for 2015, multiply the appropriate 2014 personal tax credit amounts by 1.017.

3. Policy

3.1. Federal Personal Tax Credits

The Canada Revenue Agency (CRA) has announced that certain personal tax credit amounts have been indexed by 1.7% for the 2015 taxation year. The 2015 TD1 form has been revised to include these changes to the personal tax credit amounts. This form will be available at district taxation offices and from the CRA Web site: Forms listed by form number.

A new tax credit amount "Caregiver amount for children under age 18" has been introduced in 2015. The basic child amount has been eliminated for 2015 and subsequent taxation years in conjunction with the enhancements to the universal child care benefit.

The following table provides the changes to the federal personal tax credits effective January 1, 2015:

Table Summary

This table provides the federal personal tax credit amounts that were revised effective January 1, 2015.

Federal Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$11,138 $11,327
Child amount
$2,255 ($4,313 if child is infirm) Eliminated
Caregiver amount for children under age 18
Not applicable $2,093
Age amount
maximum of $6,916 maximum of $7,033
Disability amount
maximum of $7,776 maximum of $7,899
Spouse or common-law partner amount
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Amount for an eligible dependant
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Caregiver amount
maximum of $4,530 ($6,588 if the person is infirm) maximum of $4,608 ($6,701 if the person is infirm)
Amount for infirm dependants age 18 or older
maximum of $6,589 maximum of $6,700

Indexed tax credits (shown in table above) are the total of lines 1, 2, 3, 6, 7, 8, 9 and 10 of the TD1 form. Non-indexed tax credits are the total of lines 4, 5, 11 and 12 of the TD1 form.

3.2. Provincial (excluding Quebec) and Territorial Personal Tax Credits

Effective January 1, 2015, the following non-refundable personal tax credit amounts can be claimed by employees based on their province or territory of employment. Some personal tax credit amounts have been indexed for the 2015 taxation year. Each provincial and territorial TD1 form will be revised to include these changes to the personal tax credit amounts. These forms will be available at district taxation offices and from the CRA Web site: Forms listed by form number.

3.2.1. Newfoundland and Labrador

The following table provides the changes to the Newfoundland and Labrador personal tax credits effective January 1, 2015:

Table Summary

This table provides the Newfoundland and Labrador personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 2.2%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$8,578 $8,767
Age amount
maximum of $5,476 maximum of $5,596
Disability amount
$5,788 $5,915
Spouse or common-law partner amount
maximum of $7,009 maximum of $7,164
Amount for an eligible dependant
maximum of $7,009 maximum of $7,164
Caregiver amount
$2,724 $2,783
Amount for infirm dependants age 18 or older
$2,724 $2,784

Indexed tax credits (shown in table above) are the total of lines 1, 2, 5, 6, 7, 8 and 9 of the "Newfoundland and Labrador Personal Tax Credits Return" (TD1NL) form. Non-indexed tax credits are the total of lines 3, 4, 10 and 11 of the TD1NL form.

3.2.2. Nova Scotia

There are no changes to the personal tax credits amounts for the province of Nova Scotia.

3.2.3. Prince Edward Island

There are no changes to the personal tax credit amounts for the province of Prince Edward Island.

3.2.4. New Brunswick

The following table provides the changes to the New Brunswick personal tax credits effective January 1, 2015:

Table Summary

This table provides the New Brunswick personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$9,472 $9,633
Age amount
maximum of $4,625 maximum of $4,704
Disability amount
maximum of $7,668 maximum of $7,799
Spouse or common-law partner amount
maximum of $8,043 maximum of $8,180
Amount for an eligible dependant
maximum of $8,043 maximum of $8,180
Caregiver amount
maximum of $4,473 maximum of $4,550
Amount for infirm dependants age 18 or older
maximum of $4,473 maximum of $4,549

Indexed tax credits (shown in table above) are the total of lines 1, 2, 5, 6, 7, 8 and 9 of the "New Brunswick Personal Tax Credits Return" (TD1NB) form. Non-indexed tax credits are the total of lines 3, 4, 10 and 11 of the TD1NB form.

3.2.5. Ontario

The following table provides the changes to the Ontario personal tax credits effective January 1, 2015:

Table Summary

This table provides the Ontario personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 2.0%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$9,670 $9,863
Age amount
maximum of $4,721 maximum of $4,815
Pension income amount
$1,337 $1,364
Tuition and education amounts (full-time)
$520 $531
Tuition and education amounts (part-time)
$156 $159
Disability amount
maximum of $7,812 maximum of $7,968
Spouse or common-law partner amount
maximum of $8,211 maximum of $8,375
Amount for an eligible dependant
maximum of $8,211 maximum of $8,375
Caregiver amount
maximum of $4,557 maximum of $4,648
Amount for infirm dependants age 18 or older
maximum of $4,558 maximum of $4,649

Indexed tax credits (shown in table above) are the total of lines 1, 2, 3, 4, 5, 6, 7, 8 and 9 of the "Ontario Personal Tax Credits Return" (TD1ON) form. Non-indexed tax credits are the total of lines 10 and 11 of the TD1ON form.

3.2.6. Manitoba

There are no changes to the personal tax credits amounts for the province of Manitoba.

3.2.7. Saskatchewan

The following table provides the changes to the Saskatchewan personal tax credits effective January 1, 2015:

Table Summary

This table provides the Saskatchewan personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$15,378 $15,639
Age amount
maximum of $4,684 maximum of $4,764
Senior supplementary amount
$1,237 $1,258
Disability amount
maximum of $9,060 maximum of $9,214
Spouse or common-law partner amount
maximum of $15,378 maximum of $15,639
Amount for an eligible dependant
maximum of $15,378 maximum of $15,639
Child amount
$5,834 $5,933
Caregiver amount
maximum of $9,060 maximum of $9,214
Amount for infirm dependants age 18 or older
maximum of $9,060 maximum of $9,214

Indexed tax credits (shown in table above) are the total of lines 1, 2, 3, 6, 7, 8, 9, 10 and 11 of the "Saskatchewan Personal Tax Credits Return" (TD1SK) form. Non-indexed tax credits are the total of lines 4, 5, 12 and 13 of the TD1SK form.

3.2.8. Alberta

The following table provides the changes to the Alberta personal tax credits effective January 1, 2015:

Table Summary

This table provides the Alberta personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 2.4%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$17,787 $18,214
Age amount
maximum of $4,957 maximum of $5,076
Pension income amount
$1,370 $1,402
Tuition and education amounts (full time)
$691 $708
Tuition and education amounts (part time)
$207 $212
Disability amount
maximum of $13,720 maximum of $14,050
Spouse or common-law partner amount
maximum of $17,787 maximum of $18,214
Amount for an eligible dependant
maximum of $17,787 maximum of $18,214
Caregiver amount
maximum of $10,296 maximum of $10,544
Amount for infirm dependants age 18 or older
maximum of $10,296 maximum of $10,543

Indexed tax credits (shown in table above) are the total of lines 1, 2, 3, 4, 5, 6, 7, 8 and 9 of the "Alberta Personal Tax Credits Return" (TD1AB) form. Non-indexed tax credits are the total of lines 10 and 11 of the TD1AB form.

3.2.9. British Columbia

The following table provides the changes to the British Columbia personal tax credits effective January 1, 2015:

Table Summary

This table provides the British Columbia personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 0.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$9,869 $9,938
Age amount
maximum of $4,426 maximum of $4,457
Disability amount
maximum of $7,402 maximum of $7,454
Spouse or common-law partner amount
maximum of $8,450 maximum of $8,509
Amount for an eligible dependant
maximum of $8,450 maximum of $8,509
Caregiver amount
maximum of $4,318 maximum of $4,349
Amount for infirm dependants age 18 or older
maximum of $4,318 maximum of $4,348

Indexed tax credits (shown in table above) are the total of lines 1, 2, 5, 6, 7, 8 and 9 of the "British Columbia Personal Tax Credits Return" (TD1BC) form. Non-indexed tax credits are the total of lines 3, 4, 10 and 11 of the TD1BC form.

3.2.10. Yukon

A new tax credit amount "Family caregiver amount for children under age 18" has been introduced in 2015. The basic child amount has been eliminated for 2015 and subsequent taxation years in conjunction with the enhancements to the universal child care benefit.

The following table provides the changes to the Yukon personal tax credits effective January 1, 2015:

Table Summary

This table provides the Yukon personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$11,138 $11,327
Child amount
$2,255 ($4,313 if child is infirm) Eliminated
Family caregiver amount for children under age 18
Not applicable $2,093
Age amount
maximum of $6,916 maximum of $7,033
Disability amount
maximum of $7,766 maximum of $7,899
Spouse or common-law partner amount
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Amount for an eligible dependant
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Caregiver amount
maximum of $4,530 ($6,588 if the person is infirm) maximum of $4,608 ($6,701 if the person is infirm)
Amount for infirm dependants age 18 or older
maximum of $6,589 maximum of $6,700

Indexed tax credits (shown in table above) are the total of lines 1, 2, 3, 6, 7, 8, 9 and 10 of the "Yukon Personal Tax Credits Return" (TD1YT) form. Non-indexed tax credits are the total of lines 4, 5, 11 and 12 of the TD1YT form.

3.2.11. Northwest Territories

The following table provides the changes to the Northwest Territories personal tax credits effective January 1, 2015:

Table Summary

This table provides the Northwest Territories personal tax credit amounts that were revised effective January 1, 2015.

Territorial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$13,668 $13,900
Age amount
maximum of $6,686 maximum of $6,799
Disability amount
maximum of $11,084 maximum of $11,272
Spouse or common-law partner amount
maximum of $13,668 maximum of $13,900
Amount for an eligible dependant
maximum of $13,668 maximum of $13,900
Caregiver amount
maximum of $4,531 maximum of $4,608
Amount for infirm dependants age 18 or older
maximum of $4,530 maximum of $4,608

Indexed tax credits (shown in table above) are the total of lines 1, 2, 5, 6, 7, 8 and 9 of the "Northwest Territories Personal Tax Credits Return" (TD1NT) form. Non-indexed tax credits are the total of lines 3, 4, 10 and 11 of the TD1NT form.

3.2.12. Nunavut

The following table provides the changes to the Nunavut personal tax credits effective January 1, 2015:

Table Summary

This table provides the Nunavut personal tax credit amounts that were revised effective January 1, 2015.

Territorial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$12,567 $12,781
Age amount
maximum of $9,425 maximum of $9,586
Disability amount
maximum of $12,567 maximum of $12,781
Spouse or common-law partner amount
maximum of $12,567 maximum of $12,781
Amount for an eligible dependant
maximum of $12,567 maximum of $12,781
Caregiver amount
maximum of $4,531 maximum of $4,608
Infirm dependant age 18 or older
maximum of $4,530 maximum of $4,608

Indexed tax credits (shown in table above) are the total of lines 1, 2, 5, 6, 7, 8 and 9 of the "Nunavut Personal Tax Credits Return" (TD1NU) form. Non-indexed tax credits are the total of lines 3, 4, 10 and 11 of the TD1NU form.

4. Procedures and Instructions

4.1. Compensation systems are programmed to automatically reflect the basic personal amount, the spouse or common-law partner amount, and the amount for an eligible dependant.

4.2. Employees who wish to change their personal tax credit amounts must complete both the federal and the applicable provincial or territorial TD1 forms. An employee who changes province or territory of employment or moves to another province or territory should complete the appropriate provincial or territorial TD1 form. These forms are available from CRA tax services offices and from the CRA Web site: Forms listed by form number.

5. Inquiries

5.1. Any inquiries on the information contained in this directive should be addressed to your Public Works and Government Services Canada (PWGSC) Compensation Services Office.

Original Signed by

Carrie E. Roussin
Director General
Compensation Sector
Accounting, Banking and Compensation

Information Notice to Employees

Federal, Provincial (excluding Quebec) and Territorial Personal Tax Credits - Effective January 1, 2015

The purpose of this notice is to provide you with information concerning changes to the federal, provincial (excluding Quebec) and territorial personal tax credits for the 2015 taxation year.

Many of the personal tax credit amounts on the federal, provincial and territorial "Personal Tax Credits Return" (TD1) forms have been indexed for 2015. Indexing means that certain personal tax credit amounts will increase based on changes to the Consumer Price Index (CPI). For example, the federal indexing factor for 2015 is 1.7%. To calculate the indexed federal personal tax credit amounts for 2015, multiply the appropriate 2014 personal tax credit amounts by 1.017.

Compensation systems are programmed to automatically reflect the basic personal amount, the spouse or common-law partner amount, and the amount for an eligible dependant.

If you wish to obtain the additional tax credit amounts for 2015, you must complete both the federal and the applicable provincial or territorial TD1 forms. If you change your province or territory of employment or move to another province or territory, you should complete the appropriate provincial or territorial TD1 form. These forms are available from Canada Revenue Agency (CRA) tax services offices and from the CRA Web site: Forms listed by form number.

Federal Personal Tax Credits

The CRA has announced that certain personal tax credit amounts have been indexed by 1.7% for the 2015 taxation year. The 2015 TD1 form has been revised to include these changes to the personal tax credit amounts.

A new tax credit amount "Caregiver amount for children under age 18" has been introduced in 2015. The basic child amount has been eliminated for 2015 and subsequent taxation years in conjunction with the enhancements to the universal child care benefit.

The following table provides the changes to the federal personal tax credits effective January 1, 2015:

Table Summary

This table provides the federal personal tax credit amounts that were revised effective January 1, 2015.

Federal Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$11,138 $11,327
Child amount
$2,255 ($4,313 if child is infirm) Eliminated
Caregiver amount for children under age 18
Not applicable $2,093
Age amount
maximum of $6,916 maximum of $7,033
Disability amount
maximum of $7,776 maximum of $7,899
Spouse or common-law partner amount
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Amount for an eligible dependant
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Caregiver amount
maximum of $4,530 ($6,588 if the person is infirm) maximum of $4,608 ($6,701 if the person is infirm)
Amount for infirm dependants age 18 or older
maximum of $6,589 maximum of $6,700

Provincial (excluding Quebec) and Territorial Personal Tax Credits

Effective January 1, 2015, you can claim the following non-refundable personal tax credit amounts based on your province or territory of employment. Some personal tax credit amounts have been indexed for the 2015 taxation year. Each provincial and territorial TD1 form will be revised to include these changes to the personal tax credit amounts.

Newfoundland and Labrador

The following table provides the changes to the Newfoundland and Labrador personal tax credits effective January 1, 2015:

Table Summary

This table provides the Newfoundland and Labrador personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 2.2%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$8,578 $8,767
Age amount
maximum of $5,476 maximum of $5,596
Disability amount
$5,788 $5,915
Spouse or common-law partner amount
maximum of $7,009 maximum of $7,164
Amount for an eligible dependant
maximum of $7,009 maximum of $7,164
Caregiver amount
$2,724 $2,783
Amount for infirm dependants age 18 or older
$2,724 $2,784
Nova Scotia

There are no changes to the personal tax credits amounts for the province of Nova Scotia.

Prince Edward Island

There are no changes to the personal tax credit amounts for the province of Prince Edward Island.

New Brunswick

The following table provides the changes to the New Brunswick personal tax credits effective January 1, 2015:

Table Summary

This table provides the New Brunswick personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$9,472 $9,633
Age amount
maximum of $4,625 maximum of $4,704
Disability amount
maximum of $7,668 maximum of $7,799
Spouse or common-law partner amount
maximum of $8,043 maximum of $8,180
Amount for an eligible dependant
maximum of $8,043 maximum of $8,180
Caregiver amount
maximum of $4,473 maximum of $4,550
Amount for infirm dependants age 18 or older
maximum of $4,473 maximum of $4,549
Ontario

The following table provides the changes to the Ontario personal tax credits effective January 1, 2015:

Table Summary

This table provides the Ontario personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 2.0%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$9,670 $9,863
Age amount
maximum of $4,721 maximum of $4,815
Pension income amount
$1,337 $1,364
Tuition and education amounts (full-time)
$520 $531
Tuition and education amounts (part-time)
$156 $159
Disability amount
maximum of $7,812 maximum of $7,968
Spouse or common-law partner amount
maximum of $8,211 maximum of $8,375
Amount for an eligible dependant
maximum of $8,211 maximum of $8,375
Caregiver amount
maximum of $4,557 maximum of $4,648
Amount for infirm dependants age 18 or older
maximum of $4,558 maximum of $4,649
Manitoba

There are no changes to the personal tax credits amounts for the province of Manitoba.

Saskatchewan

The following table provides the changes to the Saskatchewan personal tax credits effective January 1, 2015:

Table Summary

This table provides the Saskatchewan personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$15,378 $15,639
Age amount
maximum of $4,684 maximum of $4,764
Senior supplementary amount
$1,237 $1,258
Disability amount
maximum of $9,060 maximum of $9,214
Spouse or common-law partner amount
maximum of $15,378 maximum of $15,639
Amount for an eligible dependant
maximum of $15,378 maximum of $15,639
Child amount
$5,834 $5,933
Caregiver amount
maximum of $9,060 maximum of $9,214
Amount for infirm dependants age 18 or older
maximum of $9,060 maximum of $9,214
Alberta

The following table provides the changes to the Alberta personal tax credits effective January 1, 2015:

Table Summary

This table provides the Alberta personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 2.4%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$17,787 $18,214
Age amount
maximum of $4,957 maximum of $5,076
Pension income amount
$1,370 $1,402
Tuition and education amounts (full time)
$691 $708
Tuition and education amounts (part time)
$207 $212
Disability amount
maximum of $13,720 maximum of $14,050
Spouse or common-law partner amount
maximum of $17,787 maximum of $18,214
Amount for an eligible dependant
maximum of $17,787 maximum of $18,214
Caregiver amount
maximum of $10,296 maximum of $10,544
Amount for infirm dependants age 18 or older
maximum of $10,296 maximum of $10,543
British Columbia

The following table provides the changes to the British Columbia personal tax credits effective January 1, 2015:

Table Summary

This table provides the British Columbia personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 0.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$9,869 $9,938
Age amount
maximum of $4,426 maximum of $4,457
Disability amount
maximum of $7,402 maximum of $7,454
Spouse or common-law partner amount
maximum of $8,450 maximum of $8,509
Amount for an eligible dependant
maximum of $8,450 maximum of $8,509
Caregiver amount
maximum of $4,318 maximum of $4,349
Amount for infirm dependants age 18 or older
maximum of $4,318 maximum of $4,348
Yukon

A new tax credit amount "Family caregiver amount for children under age 18" has been introduced in 2015. The basic child amount has been eliminated for 2015 and subsequent taxation years in conjunction with the enhancements to the universal child care benefit.

The following table provides the changes to the Yukon personal tax credits effective January 1, 2015:

Table Summary

This table provides the Yukon personal tax credit amounts that were revised effective January 1, 2015.

Provincial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$11,138 $11,327
Child amount
$2,255 ($4,313 if child is infirm) Eliminated
Family caregiver amount for children under age 18
Not applicable $2,093
Age amount
maximum of $6,916 maximum of $7,033
Disability amount
maximum of $7,766 maximum of $7,899
Spouse or common-law partner amount
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Amount for an eligible dependant
maximum of $11,138 ($13,196 if the person is infirm) maximum of $11,327 ($13,420 if the person is infirm)
Caregiver amount
maximum of $4,530 ($6,588 if the person is infirm) maximum of $4,608 ($6,701 if the person is infirm)
Amount for infirm dependants age 18 or older
maximum of $6,589 maximum of $6,700
Northwest Territories

The following table provides the changes to the Northwest Territories personal tax credits effective January 1, 2015:

Table Summary

This table provides the Northwest Territories personal tax credit amounts that were revised effective January 1, 2015.

Territorial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$13,668 $13,900
Age amount
maximum of $6,686 maximum of $6,799
Disability amount
maximum of $11,084 maximum of $11,272
Spouse or common-law partner amount
maximum of $13,668 maximum of $13,900
Amount for an eligible dependant
maximum of $13,668 maximum of $13,900
Caregiver amount
maximum of $4,531 maximum of $4,608
Amount for infirm dependants age 18 or older
maximum of $4,530 maximum of $4,608
Nunavut

The following table provides the changes to the Nunavut personal tax credits effective January 1, 2015:

Table Summary

This table provides the Nunavut personal tax credit amounts that were revised effective January 1, 2015.

Territorial Personal Tax Credit amounts (indexing factor is 1.7%)
  Amount effective January 1, 2014 Amount effective January 1, 2015
Basic personal amount
$12,567 $12,781
Age amount
maximum of $9,425 maximum of $9,586
Disability amount
maximum of $12,567 maximum of $12,781
Spouse or common-law partner amount
maximum of $12,567 maximum of $12,781
Amount for an eligible dependant
maximum of $12,567 maximum of $12,781
Caregiver amount
maximum of $4,531 maximum of $4,608
Infirm dependant age 18 or older
maximum of $4,530 maximum of $4,608

Any inquiries on the information contained in this document should be addressed to your compensation advisor.