CD 2012-023
Subject: Federal, Provincial (excluding Quebec) and Territorial Personal Tax Credits - Effective January 1, 2013
December 14, 2012
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 2013 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 2013. 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 2013 is 2%. To calculate the indexed federal personal tax credit amounts for 2013, multiply the appropriate 2012 personal tax credit amounts by 1.02.
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 2% for the 2013 taxation year. The 2013 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.
The following table provides the changes to the federal personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $10,822 | $11,038 |
| Child amount | $2,191 ($4,191 if child is infirm) | $2,234 ($4,274 if child is infirm) |
| Age amount | maximum of $6,720 | maximum of $6,854 |
| Disability amount | maximum of $7,546 | maximum of $7,697 |
| Spouse or common-law partner amount | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Amount for an eligible dependant | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Caregiver amount | maximum of $4,402 ($6,402 if the person is infirm) | maximum of $4,490 ($6,530 if the person is infirm) |
| Amount for infirm dependants age 18 or older | maximum of $6,402 | maximum of $6,530 |
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 and Territorial Personal Tax Credits
Effective January 1, 2013, 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 2013 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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $8,237 | $8,451 |
| Age amount | maximum of $5,258 | maximum of $5,395 |
| Disability amount | $5,558 | $5,703 |
| Spouse or common-law partner amount | maximum of $6,731 | maximum of $6,906 |
| Amount for an eligible dependant | maximum of $6,731 | maximum of $6,906 |
| Caregiver amount | $2,615 | $2,684 |
| Amount for infirm dependants age 18 or older | $2,616 | $2,683 |
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
The following table provides the changes to the Nova Scotia personal tax credits effective January 1, 2013:
| Amount effective July 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Disability amount | maximum of $9,647 | maximum of $7,341 |
| Spouse or common-law partner amount | maximum of $9,761 | maximum of $8,481 |
| Amount for an eligible dependant | maximum of $9,761 | maximum of $8,481 |
The "2013 Nova Scotia Personal Tax Credits Return" (TD1NS) form has been revised to include these changes.
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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $9,203 | $9,388 |
| Age amount | maximum of $4,494 | maximum of $4,584 |
| Disability amount | maximum of $7,451 | maximum of $7,600 |
| Spouse or common-law partner amount | maximum of $7,815 | maximum of $7,971 |
| Amount for an eligible dependant | maximum of $7,815 | maximum of $7,971 |
| Caregiver amount | maximum of $4,346 | maximum of $4,434 |
| Amount for infirm dependants age 18 or older | maximum of $4,347 | maximum of $4,434 |
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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $9,405 | $9,574 |
| Age amount | maximum of $4,592 | maximum of $4,674 |
| Pension income amount | $1,300 | $1,324 |
| Tuition and education amounts (full-time) | $506 | $515 |
| Tuition and education amounts (part-time) | $151 | $154 |
| Disability amount | maximum of $7,598 | maximum of $7,735 |
| Spouse or common-law partner amount | maximum of $7,986 | maximum of $8,129 |
| Amount for an eligible dependant | maximum of $7,986 | maximum of $8,129 |
| Caregiver amount | maximum of $4,433 | maximum of $4,513 |
| Amount for infirm dependants age 18 or older | maximum of $4,433 | maximum of $4,513 |
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
The following table provides the changes to the Manitoba personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $8,634 | $8,884 |
| Spouse or common-law partner amount | maximum of $8,634 | maximum of $8,884 |
| Amount for an eligible dependant | maximum of $8,634 | maximum of $8,884 |
The "2013 Manitoba Personal Tax Credits Return" (TD1MB) form has been revised to include these changes.
3.2.7. Saskatchewan
The following table provides the changes to the Saskatchewan personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $14,942 | $15,241 |
| Age amount | maximum of $4,552 | maximum of $4,643 |
| Senior supplementary amount | $1,202 | $1,226 |
| Disability amount | maximum of $8,803 | maximum of $8,979 |
| Spouse or common-law partner amount | maximum of $14,942 | maximum of $15,241 |
| Amount for an eligible dependant | maximum of $14,942 | maximum of $15,241 |
| Child amount | $5,668 | $5,782 |
| Caregiver amount | maximum of $8,803 | maximum of $8,979 |
| Amount for infirm dependants age 18 or older | maximum of $8,803 | maximum of $8,979 |
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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $17,282 | $17,593 |
| Age amount | maximum of $4,816 | maximum of $4,903 |
| Pension income amount | $1,331 | $1,355 |
| Tuition and education amounts (full time) | $672 | $684 |
| Tuition and education amounts (part time) | $202 | $205 |
| Disability amount | maximum of $13,331 | maximum of $13,571 |
| Spouse or common-law partner amount | maximum of $17,282 | maximum of $17,593 |
| Amount for an eligible dependant | maximum of $17,282 | maximum of $17,593 |
| Caregiver amount | maximum of $10,004 | maximum of $10,185 |
| Amount for infirm dependants age 18 or older | maximum of $10,004 | maximum of $10,184 |
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
Basic personal amount, Spouse amount and Amount for an eligible dependant Tax Credits
These tax credits were increased in 2010 with the implementation of the Harmonized Sales Tax (HST). Following the re-introduction of the Provincial Sales Tax (PST) effective April 1, 2013, for the 2013 tax year, these tax credits will be set at a blended amount to reflect the higher credit amount for the first three months of 2013 in which the HST applies and the lower credit amount for the nine months in 2013 in which the PST applies.
The following table provides the changes to the British Columbia personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $11,354 | $10,276 |
| Age amount | maximum of $4,356 | maximum of $4,421 |
| Disability amount | maximum of $7,285 | maximum of $7,394 |
| Spouse or common-law partner amount | maximum of $9,964 | maximum of $8,860 |
| Amount for an eligible dependant | maximum of $9,964 | maximum of $8,860 |
| Caregiver amount | maximum of $4,250 | maximum of $4,314 |
| Amount for infirm dependants age 18 or older | maximum of $4,250 | maximum of $4,314 |
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
The following table provides the changes to the Yukon personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $10,822 | $11,038 |
| Child amount | $2,191 ($4,191 if child is infirm) | $2,234 ($4,274 if child is infirm) |
| Age amount | maximum of $6,720 | maximum of $6,854 |
| Disability amount | maximum of $7,546 | maximum of $7,697 |
| Spouse or common-law partner amount | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Amount for an eligible dependant | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Caregiver amount | maximum of $4,402 ($6,402 if the person is infirm) | maximum of $4,490 ($6,530 if the person is infirm) |
| Amount for infirm dependants age 18 or older | maximum of $6,402 | maximum of $6,530 |
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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $13,280 | $13,546 |
| Age amount | maximum of $6,496 | maximum of $6,626 |
| Disability amount | maximum of $10,770 | maximum of $10,985 |
| Spouse or common-law partner amount | maximum of $13,280 | maximum of $13,546 |
| Amount for an eligible dependant | maximum of $13,280 | maximum of $13,546 |
| Caregiver amount | maximum of $4,402 | maximum of $4,490 |
| Amount for infirm dependants age 18 or older | maximum of $4,402 | maximum of $4,490 |
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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $12,211 | $12,455 |
| Age amount | maximum of $9,158 | maximum of $9,341 |
| Disability amount | maximum of $12,211 | maximum of $12,455 |
| Spouse or common-law partner amount | maximum of $12,211 | maximum of $12,455 |
| Amount for an eligible dependant | maximum of $12,211 | maximum of $12,455 |
| Caregiver amount | maximum of $4,402 | maximum of $4,490 |
| Infirm dependant age 18 or older | maximum of $4,402 | maximum of $4,490 |
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
Carrie E. Roussin
Director General
Compensation Sector
Accounting, Banking and Compensation
Reference(s): CJA 9007-7, 9007-8
Information Notice to Employees
Federal, Provincial (excluding Quebec) and Territorial Personal Tax Credits - Effective January 1, 2013
The purpose of this notice is to provide information concerning changes to the federal, provincial (excluding Quebec) and territorial personal tax credits for the 2013 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 2013. 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 2013 is 2%. To calculate the indexed federal personal tax credit amounts for 2013, multiply the appropriate 2012 personal tax credit amounts by 1.02.
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 2013, 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 CRA tax services offices and from the CRA Web site: Forms listed by form number.
Federal Personal Tax Credits
The Canada Revenue Agency (CRA) has announced that certain personal tax credit amounts have been indexed by 2% for the 2013 taxation year. The 2013 TD1 form has been revised to include these changes to the personal tax credit amounts.
The following table provides the changes to the federal personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $10,822 | $11,038 |
| Child amount | $2,191 ($4,191 if child is infirm) | $2,234 ($4,274 if child is infirm) |
| Age amount | maximum of $6,720 | maximum of $6,854 |
| Disability amount | maximum of $7,546 | maximum of $7,697 |
| Spouse or common-law partner amount | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Amount for an eligible dependant | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Caregiver amount | maximum of $4,402 ($6,402 if the person is infirm) | maximum of $4,490 ($6,530 if the person is infirm) |
| Amount for infirm dependants age 18 or older | maximum of $6,402 | maximum of $6,530 |
Provincial and Territorial Personal Tax Credits
Effective January 1, 2013, 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 2013 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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $8,237 | $8,451 |
| Age amount | maximum of $5,258 | maximum of $5,395 |
| Disability amount | $5,558 | $5,703 |
| Spouse or common-law partner amount | maximum of $6,731 | maximum of $6,906 |
| Amount for an eligible dependant | maximum of $6,731 | maximum of $6,906 |
| Caregiver amount | $2,615 | $2,684 |
| Amount for infirm dependants age 18 or older | $2,616 | $2,683 |
Nova Scotia
The following table provides the changes to the Nova Scotia personal tax credits effective January 1, 2013:
| Amount effective July 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Disability amount | maximum of $9,647 | maximum of $7,341 |
| Spouse or common-law partner amount | maximum of $9,761 | maximum of $8,481 |
| Amount for an eligible dependant | maximum of $9,761 | maximum of $8,481 |
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, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $9,203 | $9,388 |
| Age amount | maximum of $4,494 | maximum of $4,584 |
| Disability amount | maximum of $7,451 | maximum of $7,600 |
| Spouse or common-law partner amount | maximum of $7,815 | maximum of $7,971 |
| Amount for an eligible dependant | maximum of $7,815 | maximum of $7,971 |
| Caregiver amount | maximum of $4,346 | maximum of $4,434 |
| Amount for infirm dependants age 18 or older | maximum of $4,347 | maximum of $4,434 |
Ontario
The following table provides the changes to the Ontario personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $9,405 | $9,574 |
| Age amount | maximum of $4,592 | maximum of $4,674 |
| Pension income amount | $1,300 | $1,324 |
| Tuition and education amounts (full-time) | $506 | $515 |
| Tuition and education amounts (part-time) | $151 | $154 |
| Disability amount | maximum of $7,598 | maximum of $7,735 |
| Spouse or common-law partner amount | maximum of $7,986 | maximum of $8,129 |
| Amount for an eligible dependant | maximum of $7,986 | maximum of $8,129 |
| Caregiver amount | maximum of $4,433 | maximum of $4,513 |
| Amount for infirm dependants age 18 or older | maximum of $4,433 | maximum of $4,513 |
Manitoba
The following table provides the changes to the Manitoba personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $8,634 | $8,884 |
| Spouse or common-law partner amount | maximum of $8,634 | maximum of $8,884 |
| Amount for an eligible dependant | maximum of $8,634 | maximum of $8,884 |
Saskatchewan
The following table provides the changes to the Saskatchewan personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $14,942 | $15,241 |
| Age amount | maximum of $4,552 | maximum of $4,643 |
| Senior supplementary amount | $1,202 | $1,226 |
| Disability amount | maximum of $8,803 | maximum of $8,979 |
| Spouse or common-law partner amount | maximum of $14,942 | maximum of $15,241 |
| Amount for an eligible dependant | maximum of $14,942 | maximum of $15,241 |
| Child amount | $5,668 | $5,782 |
| Caregiver amount | maximum of $8,803 | maximum of $8,979 |
| Amount for infirm dependants age 18 or older | maximum of $8,803 | maximum of $8,979 |
Alberta
The following table provides the changes to the Alberta personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $17,282 | $17,593 |
| Age amount | maximum of $4,816 | maximum of $4,903 |
| Pension income amount | $1,331 | $1,355 |
| Tuition and education amounts (full time) | $672 | $684 |
| Tuition and education amounts (part time) | $202 | $205 |
| Disability amount | maximum of $13,331 | maximum of $13,571 |
| Spouse or common-law partner amount | maximum of $17,282 | maximum of $17,593 |
| Amount for an eligible dependant | maximum of $17,282 | maximum of $17,593 |
| Caregiver amount | maximum of $10,004 | maximum of $10,185 |
| Amount for infirm dependants age 18 or older | maximum of $10,004 | maximum of $10,184 |
British Columbia
Personal amount, Spouse amount and Amount for an eligible dependant Tax Credits
These tax credits were increased in 2010 with the implementation of the Harmonized Sales Tax (HST). Following the re-introduction of the Provincial Sales Tax (PST) effective April 1, 2013, for the 2013 tax year, these tax credits will be set at a blended amount to reflect the higher credit amount for the first three months of 2013 in which the HST applies and the lower credit amount for the nine months in 2013 in which the PST applies.
The following table provides the changes to the British Columbia personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $11,354 | $10,276 |
| Age amount | maximum of $4,356 | maximum of $4,421 |
| Disability amount | maximum of $7,285 | maximum of $7,394 |
| Spouse or common-law partner amount | maximum of $9,964 | maximum of $8,860 |
| Amount for an eligible dependant | maximum of $9,964 | maximum of $8,860 |
| Caregiver amount | maximum of $4,250 | maximum of $4,314 |
| Amount for infirm dependants age 18 or older | maximum of $4,250 | maximum of $4,314 |
Yukon
The following table provides the changes to the Yukon personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $10,822 | $11,038 |
| Child amount | $2,191 ($4,191 if child is infirm) | $2,234 ($4,274 if child is infirm) |
| Age amount | maximum of $6,720 | maximum of $6,854 |
| Disability amount | maximum of $7,546 | maximum of $7,697 |
| Spouse or common-law partner amount | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Amount for an eligible dependant | maximum of $10,822 ($12,822 if the person is infirm) | maximum of $11,038 ($13,078 if the person is infirm) |
| Caregiver amount | maximum of $4,402 ($6,402 if the person is infirm) | maximum of $4,490 ($6,530 if the person is infirm) |
| Amount for infirm dependants age 18 or older | maximum of $6,402 | maximum of $6,530 |
Northwest Territories
The following table provides the changes to the Northwest Territories personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $13,280 | $13,546 |
| Age amount | maximum of $6,496 | maximum of $6,626 |
| Disability amount | maximum of $10,770 | maximum of $10,985 |
| Spouse or common-law partner amount | maximum of $13,280 | maximum of $13,546 |
| Amount for an eligible dependant | maximum of $13,280 | maximum of $13,546 |
| Caregiver amount | maximum of $4,402 | maximum of $4,490 |
| Amount for infirm dependants age 18 or older | maximum of $4,402 | maximum of $4,490 |
Nunavut
The following table provides the changes to the Nunavut personal tax credits effective January 1, 2013:
| Amount effective January 1, 2012 | Amount effective January 1, 2013 | |
|---|---|---|
| Basic personal amount | $12,211 | $12,455 |
| Age amount | maximum of $9,158 | maximum of $9,341 |
| Disability amount | maximum of $12,211 | maximum of $12,455 |
| Spouse or common-law partner amount | maximum of $12,211 | maximum of $12,455 |
| Amount for an eligible dependant | maximum of $12,211 | maximum of $12,455 |
| Caregiver amount | maximum of $4,402 | maximum of $4,490 |
| Infirm dependant age 18 or older | maximum of $4,402 | maximum of $4,490 |
Any inquiries on the information contained in this document should be addressed to your compensation advisor.
- Date modified: