Table 2 – Non-refundable tax credits (2016)¹

Federal (15%) BC (5.06%)
$ $
Basic 11,474 10,027
Spouse and eligible dependant 11,474 2,16 8,5863
Full-time post-secondary studies (per month):

  • Education amount
  • Textbook amount
 

 

 

40018
6518

 

 

 

200
n.a.

Part-time post-secondary studies (per month):

  • Education amount
  • Textbook amount
 

 

 

12018
2018

 

 

 

60
n.a.

Disabled dependant aged 18 and older 6,788 4, 16 4,3875
Caregiver 4,6676, 16 4,3877
Fitness amount for children under 16 years of age n.a.1, 17 5001
Children’s fitness equipment amount n. a. 2501
Children’s arts amount for children under 16 years of age 2508,17 5008
Employment amount 1,1619 n.a.
Public transit passes amount Cost10 n.a.
Age amount 7,12511 4,49712
Pension income amount 2,000 1,000
Disability amount

Supplement (less than 18 years of age)

8,001

4,667

7,521

4,38714

 Adoption fees 15,45315 15,45315

1   Effective for 2015, the federal fitness tax credit for children under 16) became a refundable credit (it was previously a non refundable credit). The B.C. fitness credit remains non-refundable, and if the child qualifies for the disability credit and is under 18 years of age at the beginning of the year, there is an additional $500 amount (subject to spending a minimum of $100 on eligible registration fees). The non-refundable B.C. children’s fitness equipment credit is calculated as 50% of the B.C. fitness credit being claimed per child.
2    This amount is reduced by $1 for each dollar of the net income of the spouse or dependant.
3    Reduced when spousal/dependant net income exceeds $859 and becomes nil when it reaches $9,445.
4    Reduced when net income exceeds $6,807 and becomes nil when it reaches $13,595.
5    Reduced when net income exceeds $6,989 and becomes nil when it reaches $11,377.
6    Reduced when net income exceeds $15,940 and becomes nil when it reaches $20,607.
7    Reduced when net income exceeds $14,850 and becomes nil when it reaches $19,237.
8   Maximum amount of expenses (per child) eligible for the credit. If the child qualifies for the disability tax credit and is under 18 years of age at the beginning of the year, there is an additional $500 amount (subject to spending a minimum of $100 on eligible registration fees). The B.C. credit is $500 and has the same features and qualifications as the federal credit.
9    Amount equal to taxpayer’s employment income for the year (max. $1,161).
10     In general, the cost of public transit passes valid for at least 28 days, or the cost of short term passes where each pass is valid for at least 5 consecutive days of unlimited travel and enough passes are purchased to provide for unlimited travel for at least 20 days in any 28-day period.   Also includes the cost of electronic payment cards when used to make at least 32 one-way trips over a maximum of 31 consecutive days.
11     Reduced when net income exceeds $35,927 and becomes nil when it reaches $83,427.
12     Reduced when net income exceeds $33,473 and becomes nil when it reaches $63,453.
13     Reduced when total child care and attendant care expenses exceed $2,734 and becomes nil when such expenses reach $7,401.
14     Reduced when total child care and attendant care expenses exceed $2,548, and becomes nil when such expenses reach $6,935.
15     Available on eligible adoption expenses incurred in the year up to a maximum of $15,453 ($15,453 for B.C. credit).
16    The Family Caregiver Amount is available for caregivers of dependants with a mental or physical infirmity, including spouses and minor children. If eligible, an enhanced amount ($2,121 for 2016) can be claimed for an infirm dependant under one of the following existing dependency-related credits (if already eligible to claim): spousal, eligible dependant, caregiver or disabled dependant over 18. The Family Caregiver Amount is also available for disabled minor children. The disabled dependant over 18 amount in the table already includes the $2,121 Family Caregiver Amount.
17    The Federal children’s fitness (refundable) credit and the children’s arts credit will be eliminated as of the 2017 tax year.

18.   The Federal education and textbook credits will be eliminated as of the 2017 tax year.