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CD 2010-025: Information Notice to Employees
Federal, Provincial (excluding Quebec) and Territorial Personal Tax Credits -- Effective January 1, 2011
The purpose of this directive is to provide information concerning changes to the federal, provincial (excluding Quebec) and territorial personal tax credits for the 2011 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 2011. 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 2011 is 1.4%. To calculate the indexed federal personal tax credit amounts for 2011, multiply the appropriate 2010 personal tax credit amounts by 1.014.
The Canada Revenue Agency (CRA) has announced that the following personal tax credit amounts have been indexed by1.4% for the 2011 taxation year. The 2011 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 at: Forms listed by form number.
| Federal Personal Tax Credit amounts (indexing factoris 1.4%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $10,382 | $10,527 |
| Child amount | $2,101 | $2,131 |
| Age amount | maximum of $6,446 | maximum of $6,537 |
| Disability amount | maximum of $7,239 | maximum of $7,341 |
| Spouse or common-law partner amount | maximum of $10,382 | maximum of $10,527 |
| Amount for an eligible dependent | maximum of $10,382 | maximum of $10,527 |
| Caregiver amount | maximum of $4,223 | maximum of $4,282 |
| Amount for infirm dependents age 18 or older | maximum of $4,223 | maximum of $4,282 |
PROVINCIAL AND TERRITORIAL PERSONAL TAX CREDITS
Effective January 1, 2011, the following non-refundable personal tax credit amounts can be claimed by employees based on their province/territory of employment. Some personal tax credit amounts have been indexed for the 2011 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 at the CRA Web site at: Forms listed by form number.
Newfoundland and Labrador
| Provincial Personal Tax Credit amounts (indexing factoris 2.0%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $7,833 | $7,989 |
| Age amount | maximum of $5,000 | maximum of $5,100 |
| Disability amount | $5,285 | $5,391 |
| Spouse or common-law partner amount | maximum of $6,400 | maximum of $6,528 |
| Amount for an eligible dependant | maximum of $6,400 | maximum of $6,528 |
| Caregiver amount | $2,487 | $2,537 |
| Infirm dependent amount | $2,488 | $2,537 |
Nova Scotia
There are no changes to the personal tax credit 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
| Provincial Personal Tax Credit amounts (indexing factor is 2%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $8,777 | $8,953 |
| Age amount | maximum of $4,286 | maximum of $4,371 |
| Disability amount | maximum of $7,106 | maximum of $7,248 |
| Spouse or common-law partner amount | maximum of $7,453 | maximum of $7,602 |
| Amount for an eligible dependant | maximum of $7,453 | maximum of $7,602 |
| Caregiver amount | maximum of $4,145 | maximum of $4,228 |
| Infirm dependent amount | maximum of $4,146 | maximum of $4,228 |
Ontario
| Provincial Personal Tax Credit amounts (indexing factor is 1.8%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $8,943 | $9,104 |
| Age amount | maximum of $4,366 | maximum of $4,445 |
| Pension income amount | $1,237 | $1,259 |
| Tuition and education amounts (full-time) | $481 | $490 |
| Tuition and education amounts (part-time) | $144 | $147 |
| Disability amount | maximum of $7,225 | maximum of $7,355 |
| Spouse or common-law partner amount | maximum of $7,594 | maximum of $7,730 |
| Amount for an eligible dependant | maximum of $7,594 | maximum of $7,730 |
| Caregiver amount | maximum of $4,216 | maximum of $4,291 |
| Amount for infirm dependants age 18 or older | maximum of $4,215 | maximum of $4,292 |
Manitoba
There are no changes to the personal tax credit amounts for the province of Manitoba.
Saskatchewan
| Provincial Personal Tax Credit amounts (indexing factor is 1.4%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $13,348 | $13,535 |
| Age amount | maximum of $4,366 | maximum of $4,428 |
| Senior supplementary amount | $1,153 | $1,169 |
| Disability amount | maximum of $8,445 | maximum of $8,563 |
| Spouse or common-law partner amount | maximum of $13,348 | maximum of $13,535 |
| Amount for an eligible dependant | maximum of $13,348 | maximum of $13,535 |
| Child amount | $4,944 | $5,014 |
| Caregiver amount | maximum of $8,445 | maximum of $8,563 |
| Amount for infirm dependants age 18 or older | maximum of $8,445 | maximum of $8,563 |
Alberta
| Provincial Personal Tax Credit amounts (indexing factor is 0.9%) | |||
|---|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | ||
| Basic personal amount | $16,825 | $16,977 | |
| Age amount | maximum of 4,689 | maximum of $4,731 | |
| Pension income amount | $1,296 | $1,307 | |
| Tuition and education amounts (full time) | $654 | $660 | |
| Tuition and education amounts (part time) | $196 | $198 | |
| Disability amount | maximum of $12,979 | maximum of $13,095 | |
| Spouse or common-law partner amount | maximum of $16,825 | maximum of $16,977 | |
| Amount for an eligible dependant | maximum of $16,825 | maximum of $16,977 | |
| Caregiver amount | maximum of $9,739 | maximum of $9,827 | |
| Amount for infirm dependants age 18 or older | maximum of $9,740 | maximum of $9,827 | |
British Columbia
| Provincial Personal Tax Credit amounts (indexing factor is 0.8%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $11,000 | $11,088 |
| Age amount | maximum of $4,220 | maximum of $4,254 |
| Disability amount | maximum of $7,058 | maximum of $7,114 |
| Spouse or common-law partner amount | maximum of $9,653 | maximum of $9,730 |
| Amount for an eligible dependant | maximum of $9,653 | maximum of $9,730 |
| Caregiver amount | maximum of $4,118 | maximum of $4,150 |
| Amount for infirm dependants age 18 or older | maximum of $4,118 | maximum of $4,151 |
Yukon
The Yukon tax credit amounts will be harmonized with all federal personal amounts.
| Territorial Personal Tax Credit amounts (indexing factor is 1.4%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $10,382 | $10,527 |
| Child amount | $2,101 | $2,131 |
| Age amount | maximum of $6,446 | maximum of $6,537 |
| Disability amount | maximum of $7,239 | maximum of $7,341 |
| Spouse or common-law partner amount | maximum of $10,382 | maximum of $10,527 |
| Amount for an eligible dependent | maximum of $10,382 | maximum of $10,527 |
| Caregiver amount | maximum of $4,223 | maximum of $4,282 |
| Amount for infirm dependents age 18 or older | maximum of $4,223 | maximum of $4,282 |
Northwest Territories
| Territorial Personal Tax Credit amounts (indexing factor is 1.4%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $12,740 | $12,919 |
| Age amount | maximum of $6,232 | maximum of $6,319 |
| Disability amount | maximum of $10,332 | maximum of $10,476 |
| Spouse or common-law partner amount | maximum of $12,740 | maximum of $12,919 |
| Amount for an eligible dependent | maximum of $12,740 | maximum of $12,919 |
| Caregiver amount | maximum of $4,223 | maximum of $4,282 |
| Amount for infirm dependents age 18 or older | maximum of $4,223 | maximum of $4,282 |
Nunavut
| Territorial Personal Tax Credit amounts (indexing factor is 1.4%) | ||
|---|---|---|
| Amount effective in 2010 | Amount effective January 1, 2011 | |
| Basic personal amount | $11,714 | $11,878 |
| Age amount | maximum of $8,786 | maximum of $8,909 |
| Disability amount | maximum of $11,714 | maximum of $11,878 |
| Spouse or common-law partner amount | maximum of $11,714 | maximum of $11,878 |
| Amount for an eligible dependent | maximum of $11,714 | maximum of $11,878 |
| Caregiver amount | maximum of $4,223 | maximum of $4,282 |
| Infirm dependent age 18 or older | maximum of $4,223 | maximum of $4,282 |
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.
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 TD1form. These forms are available from CRA tax services offices and at the following Internet address: Forms listed by form number.
Any inquiries on the information contained in this document should be addressed to your compensation advisor.
