CD 2013-025

Subject: Federal, Provincial (excluding Quebec) and Territorial Personal Tax Credits - Effective January 1, 2014

December 16, 2013

Information Notice to Employees

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 2014 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 2014. 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 2014 is 0.9%. To calculate the indexed federal personal tax credit amounts for 2014, multiply the appropriate 2013 personal tax credit amounts by 1.009.

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 0.9% for the 2014 taxation year. The 2014 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, 2014:

Federal Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $11,038 $11,138
Child amount $2,234 ($4,274 if child is infirm) $2,255 ($4,313 if child is infirm)
Age amount maximum of $6,854 maximum of $6,916
Disability amount maximum of $7,697 maximum of $7,776
Spouse or common-law partner amount maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Amount for an eligible dependant maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Caregiver amount maximum of $4,490 ($6,530 if the person is infirm) maximum of $4,530 ($6,588 if the person is infirm)
Amount for infirm dependants age 18 or older maximum of $6,530 maximum of $6,589

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, 2014, 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 2014 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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 1.5%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $8,451 $8,578
Age amount maximum of $5,395 maximum of $5,476
Disability amount $5,703 $5,788
Spouse or common-law partner amount maximum of $6,906 maximum of $7,009
Amount for an eligible dependant maximum of $6,906 maximum of $7,009
Caregiver amount $2,684 $2,724
Amount for infirm dependants age 18 or older $2,683 $2,724

 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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $9,388 $9,472
Age amount maximum of $4,584 maximum of $4,625
Disability amount maximum of $7,600 maximum of $7,668
Spouse or common-law partner amount maximum of $7,971 maximum of $8,043
Amount for an eligible dependant maximum of $7,971 maximum of $8,043
Caregiver amount maximum of $4,434 maximum of $4,473
Amount for infirm dependants age 18 or older maximum of $4,434 maximum of $4,473

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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 1.0%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $9,574 $9,670
Age amount maximum of $4,674 maximum of $4,721
Pension income amount $1,324 $1,337
Tuition and education amounts (full-time) $515 $520
Tuition and education amounts (part-time) $154 $156
Disability amount maximum of $7,735 maximum of $7,812
Spouse or common-law partner amount maximum of $8,129 maximum of $8,211
Amount for an eligible dependant maximum of $8,129 maximum of $8,211
Caregiver amount maximum of $4,513 maximum of $4,557
Amount for infirm dependants age 18 or older maximum of $4,513 maximum of $4,558

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, 2014:

Provincial Personal Tax Credit amounts
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $8,884 $9,134
Spouse or common-law partner amount maximum of $8,884 maximum of $9,134
Amount for an eligible dependant maximum of $8,884 maximum of $9,134

The "2014 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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $15,241 $15,378
Age amount maximum of $4,643 maximum of $4,684
Senior supplementary amount $1,226 $1,237
Disability amount maximum of $8,979 maximum of $9,060
Spouse or common-law partner amount maximum of $15,241 maximum of $15,378
Amount for an eligible dependant maximum of $15,241 maximum of $15,378
Child amount $5,782 $5,834
Caregiver amount maximum of $8,979 maximum of $9,060
Amount for infirm dependants age 18 or older maximum of $8,979 maximum of $9,060

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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 1.1%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $17,593 $17,787
Age amount maximum of  $4,903 maximum of $4,957
Pension income amount $1,355 $1,370
Tuition and education amounts (full time) $684 $691
Tuition and education amounts (part time) $205 $207
Disability amount maximum of $13,571 maximum of $13,720
Spouse or common-law partner amount maximum of $17,593 maximum of $17,787
Amount for an eligible dependant maximum of $17,593 maximum of $17,787
Caregiver amount maximum of $10,185 maximum of $10,296
Amount for infirm dependants age 18 or older maximum of $10,184 maximum of $10,296

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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.1%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $10,276 $9,869
Age amount maximum of $4,421 maximum of $4,426
Disability amount maximum of $7,394 maximum of $7,402
Spouse or common-law partner amount maximum of $8,860 maximum of $8,450
Amount for an eligible dependant maximum of $8,860 maximum of $8,450
Caregiver amount maximum of $4,314 maximum of $4,318
Amount for infirm dependants age 18 or older maximum of $4,314 maximum of $4,318

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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $11,038 $11,138
Child amount $2,234 ($4,274 if child is infirm) $2,255 ($4,313 if child is infirm)
Age amount maximum of $6,854 maximum of $6,916
Disability amount maximum of $7,697 maximum of $7,766
Spouse or common-law partner amount maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Amount for an eligible dependant maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Caregiver amount maximum of $4,490 ($6,530 if the person is infirm) maximum of $4,530 ($6,588 if the person is infirm)
Amount for infirm dependants age 18 or older maximum of $6,530 maximum of $6,589

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.

on-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, 2014:

Territorial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $13,546 $13,668
Age amount maximum of $6,626 maximum of $6,686
Disability amount maximum of $10,985 maximum of $11,084
Spouse or common-law partner amount maximum of $13,546 maximum of $13,668
Amount for an eligible dependant maximum of $13,546 maximum of $13,668
Caregiver amount maximum of $4,490 maximum of $4,531
Amount for infirm dependants age 18 or older maximum of $4,490 maximum of $4,530

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, 2014:

Territorial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $12,455 $12,567
Age amount maximum of $9,341 maximum of $9,425
Disability amount maximum of $12,455 maximum of $12,567
Spouse or common-law partner amount maximum of $12,455 maximum of $12,567
Amount for an eligible dependant maximum of $12,455 maximum of $12,567
Caregiver amount maximum of $4,490 maximum of $4,531
Infirm dependant age 18 or older maximum of $4,490 maximum of $4,530

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, 2014

The purpose of this notice is to provide information concerning changes to the federal, provincial (excluding Quebec) and territorial personal tax credits for the 2014 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 2014. 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 2014 is 0.9%. To calculate the indexed federal personal tax credit amounts for 2014, multiply the appropriate 2013 personal tax credit amounts by 1.009.

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 2014, 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 0.9% for the 2014 taxation year. The 2014 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, 2014:

Federal Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $11,038 $11,138
Child amount $2,234 ($4,274 if child is infirm) $2,255 ($4,313 if child is infirm)
Age amount maximum of $6,854 maximum of $6,916
Disability amount maximum of $7,697 maximum of $7,776
Spouse or common-law partner amount maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Amount for an eligible dependant maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Caregiver amount maximum of $4,490 ($6,530 if the person is infirm) maximum of $4,530 ($6,588 if the person is infirm)
Amount for infirm dependants age 18 or older maximum of $6,530 maximum of $6,589

Provincial and Territorial Personal Tax Credits

Effective January 1, 2014, 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 2014 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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 1.5%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $8,451 $8,578
Age amount maximum of $5,395 maximum of $5,476
Disability amount $5,703 $5,788
Spouse or common-law partner amount maximum of $6,906 maximum of $7,009
Amount for an eligible dependant maximum of $6,906 maximum of $7,009
Caregiver amount $2,684 $2,724
Amount for infirm dependants age 18 or older $2,683 $2,724

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, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $9,388 $9,472
Age amount maximum of $4,584 maximum of $4,625
Disability amount maximum of $7,600 maximum of $7,668
Spouse or common-law partner amount maximum of $7,971 maximum of $8,043
Amount for an eligible dependant maximum of $7,971 maximum of $8,043
Caregiver amount maximum of $4,434 maximum of $4,473
Amount for infirm dependants age 18 or older maximum of $4,434 maximum of $4,473

Ontario

The following table provides the changes to the Ontario personal tax credits effective January 1, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 1.0%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $9,574 $9,670
Age amount maximum of $4,674 maximum of $4,721
Pension income amount $1,324 $1,337
Tuition and education amounts (full-time) $515 $520
Tuition and education amounts (part-time) $154 $156
Disability amount maximum of $7,735 maximum of $7,812
Spouse or common-law partner amount maximum of $8,129 maximum of $8,211
Amount for an eligible dependant maximum of $8,129 maximum of $8,211
Caregiver amount maximum of $4,513 maximum of $4,557
Amount for infirm dependants age 18 or older maximum of $4,513 maximum of $4,558

Manitoba

The following table provides the changes to the Manitoba personal tax credits effective January 1, 2014:

Provincial Personal Tax Credit amounts
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $8,884 $9,134
Spouse or common-law partner amount maximum of $8,884 maximum of $9,134
Amount for an eligible dependant maximum of $8,884 maximum of $9,134

Saskatchewan

The following table provides the changes to the Saskatchewan personal tax credits effective January 1, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $15,241 $15,378
Age amount maximum of $4,643 maximum of $4,684
Senior supplementary amount $1,226 $1,237
Disability amount maximum of $8,979 maximum of $9,060
Spouse or common-law partner amount maximum of $15,241 maximum of $15,378
Amount for an eligible dependant maximum of $15,241 maximum of $15,378
Child amount $5,782 $5,834
Caregiver amount maximum of $8,979 maximum of $9,060
Amount for infirm dependants age 18 or older maximum of $8,979 maximum of $9,060

Alberta

The following table provides the changes to the Alberta personal tax credits effective January 1, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 1.1%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $17,593 $17,787
Age amount maximum of  $4,903 maximum of $4,957
Pension income amount $1,355 $1,370
Tuition and education amounts (full time) $684 $691
Tuition and education amounts (part time) $205 $207
Disability amount maximum of $13,571 maximum of $13,720
Spouse or common-law partner amount maximum of $17,593 maximum of $17,787
Amount for an eligible dependant maximum of $17,593 maximum of $17,787
Caregiver amount maximum of $10,185 maximum of $10,296
Amount for infirm dependants age 18 or older maximum of $10,184 maximum of $10,296

British Columbia

The following table provides the changes to the British Columbia personal tax credits effective January 1, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.1%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $10,276 $9,869
Age amount maximum of $4,421 maximum of $4,426
Disability amount maximum of $7,394 maximum of $7,402
Spouse or common-law partner amount maximum of $8,860 maximum of $8,450
Amount for an eligible dependant maximum of $8,860 maximum of $8,450
Caregiver amount maximum of $4,314 maximum of $4,318
Amount for infirm dependants age 18 or older maximum of $4,314 maximum of $4,318

Yukon

The following table provides the changes to the Yukon personal tax credits effective January 1, 2014:

Provincial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $11,038 $11,138
Child amount $2,234 ($4,274 if child is infirm) $2,255 ($4,313 if child is infirm)
Age amount maximum of $6,854 maximum of $6,916
Disability amount maximum of $7,697 maximum of $7,766
Spouse or common-law partner amount maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Amount for an eligible dependant maximum of $11,038 ($13,078 if the person is infirm) maximum of $11,138 ($13,196 if the person is infirm)
Caregiver amount maximum of $4,490 ($6,530 if the person is infirm) maximum of $4,530 ($6,588 if the person is infirm)
Amount for infirm dependants age 18 or older maximum of $6,530 maximum of $6,589

Northwest Territories

The following table provides the changes to the Northwest Territories personal tax credits effective January 1, 2014:

Territorial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $13,546 $13,668
Age amount maximum of $6,626 maximum of $6,686
Disability amount maximum of $10,985 maximum of $11,084
Spouse or common-law partner amount maximum of $13,546 maximum of 13,668
Amount for an eligible dependant maximum of $13,546 maximum of 13,668
Caregiver amount maximum of $4,490 maximum of $4,531
Amount for infirm dependants age 18 or older maximum of $4,490 maximum of $4,530

Nunavut

The following table provides the changes to the Nunavut personal tax credits effective January 1, 2014:

Territorial Personal Tax Credit amounts (indexing factor is 0.9%)
  Amount effective January 1, 2013 Amount effective January 1, 2014
Basic personal amount $12,455 12,567
Age amount maximum of $9,341 maximum of $9,425
Disability amount maximum of $12,455 maximum of $12,567
Spouse or common-law partner amount maximum of $12,455 maximum of $12,567
Amount for an eligible dependant maximum of $12,455 maximum of $12,567
Caregiver amount maximum of $4,490 maximum of $4,531
Infirm dependant age 18 or older maximum of $4,490 maximum of $4,530

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