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)]
,
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