Appendix B: Tax Rates

• Author: Vern Krishna
• Profession: Professor of Common Law, University of Ottawa Barrister at Law
• Pages: 621-626

621

APPENDIX B

TAX RATES

Table B.1 2011 Federal Personal Tax Credits

Indexed Personal Income Tax Parameters$

Federal Personal Tax Credit Amounts (Non-Refundable Credits)

Spouse or common-law part ner amount [()B(a) and (.)],

Amount for an eligible dependa nt [()B(b) and (.)],

Amount for children under age  (maximum per chil d) [()B(b.)],

Basic personal amount [()B(c) and (.)],

Caregiver amount [()B(c.)(iii)],

Caregiver amount net income threshold [()B(c.)(iii)D.],

Inf‌irm dependant amount [()B(d)(ii)],

Income threshold at which inf‌irm depe ndant amount begins to phase

out [()B(d)(ii)E]

,

Age amount [()],

Income threshold at which age credit begins to ph ase out [()B],

Canada employment amount [()B(a)],

Maximum adoption expense amo unt per adoption [.()B(a)],

Medical expense tax cred it (maximum of % of net income) [.()

C, F]

,

Disability amount [.()B],

Supplement for children with disa bilities [.()C(a)(i)],

Allowable child care and attendan t care expenses threshold [.()

C(a)(ii)(B)]

,