Appendix B: Tax Rates

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

621

APPEN DIX B

TA X R ATES

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)]

,