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

Federal (15%) Ontario (5.05%)
$ $
Basic 11,474 10,011
Spouse and eligible dependant 11,4742, 16 8,5003
Full-time post-secondary studies (per month):

  • Education amount
  • Textbook amount
 

 

 

40018
6518

 

 

 

539
n.a.

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

  • Education amount
  • Textbook amount
 

 

 

12018
2018

 

 

 

161
n.a.

Disabled dependant aged 18 and older 6,7884,16 4,7195
Caregiver 4,6676,16 4,7197
Fitness amount for children under 16 years of age 5001,17 n.a.8
Children’s arts amount for children under 16 years of age 2508,17 n.a.8
Employment amount 1,1619 n.a.
Public transit passes amount Cost10 n.a.
Age amount 7,12511 4,88812
Pension income amount 2,000 1,384
Disability amount
Supplement (less than 18 years of age)
8,001
4,66713
8,088
4,71714
Adoption fees 15,45315 12,213
Federal Ontario
Medical expenses
  • 15% of expenses which exceed the lesser of $2,237 or 3% of applicant’s net income
  • No limit
  • 5.05% of expenses which exceed the lesser of $2,265 or 3% of applicant’s net income
  • Maximum medical expenses for dependant of $12,213
Charitable donations
  • Max. donations: 75% of net income
  • 15% on the first $200 and 29% on excess amount, or 33% to the extent donor’s taxable income is over $200,00019
  • Max. donations: 75% of net income
  • 5.05% on the first $200 and 11.16% on excess amount

1    Effective for 2015, the federal fitness tax credit for children under 16 became a refundable credit (it was previously a non refundable credit).
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 $850 and becomes nil when it reaches $9,350.
4   Reduced when net income exceeds $6,807 and becomes nil when it reaches $13,595.
5   Reduced when net income exceeds $6,707 and becomes nil when it reaches $11,426.
6   Reduced when net income exceeds $15,940 and becomes nil when it reaches $20,607.
7   Reduced when net income exceeds $16,143 and becomes nil when it reaches $20,862.
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). Ontario has a 10% refundable credit, the Children’s Activity Tax Credit, to a maximum amount of $560 per child age 16 or less. For Ontario purposes, eligible activities include both fitness and arts amounts (there is just one credit). If the child qualifies for the disability tax credit and is under 18 years of age, there is an additional $560 amount (subject to spending a minimum of $100 on eligible registration fees). The Ontario credit will be eliminated, effective January 1, 2017.
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 $36,387 and becomes nil when it reaches $68,974.
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 $2,762, and becomes nil when such expenses reach $7,479.
15  Available on eligible adoption expenses incurred in the year up to a maximum of $15,453 ($12,213 for Ontario).
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.
19 For example, if an individual has taxable income of $220,000 in 2016 and makes a donation in 2016 of $25,200, the tax credit will be calculated as 15% x $200 plus $20,000 x 33% plus $5,000 x 29% for a total credit of $8,080.