102015Dec
2016 Indexation Adjustment
http://www.cra-arc.gc.ca/nwsrm/fctshts/2015/m12/fs151208-eng.html?utm_source=mediaroom&utm_medium=eml
| Tax bracket thresholds | ||
| Taxable income above which the 20.5% Footnote1(22% for 2015) bracket begins | 45,282 | 44,701 |
| Taxable income above which the 26% bracket begins | 90,563 | 89,401 |
| Taxable income above which the 29% bracket begins | 140,388 | 138,586 |
| Taxable income above which the 33% bracket begins | 200,000 | |
| Amounts relating to non-refundable tax credits | ||
| Basic personal amount | 11,474 | 11,327 |
| Age amount | 7,125 | 7,033 |
| Net income threshold | 35,927 | 35,466 |
| Spouse or common-law partner amount (maximum) | 11,474 | 11,327 |
| Spouse or common-law partner amount (maximum if eligible for the family caregiver amount) | 13,595 | 13,420 |
| Amount for an eligible dependant (maximum) | 11,474 | 11,327 |
| Amount for an eligible dependant (maximum if dependant eligible for the family caregiver amount) | 13,595 | 13,420 |
| Family caregiver amount for children under age 18 | 2,121 | 2,093 |
| Canada employment amount (maximum) | 1,161 | 1,146 |
| Infirm dependant amount (maximum per dependant) | 6,788 | 6,700 |
| Net income threshold | 6,807 | 6,720 |
| Caregiver amount (maximum per dependant) | 4,667 | 4,608 |
| Caregiver amount (maximum per dependant eligible for the family caregiver amount) | 6,788 | 6,701 |
| Net income threshold | 15,940 | 15,735 |
| Disability amount | 8,001 | 7,899 |
| Supplement for children with disabilities (maximum) | 4,667 | 4,607 |
| Threshold relating to allowable child care and attendant care expenses | 2,734 | 2,699 |
| Adoption expenses (maximum per adoption) | 15,453 | 15,255 |
| Medical expense tax credit—3% of net income ceiling | 2,237 | 2,208 |
| Refundable medical expense supplement | ||
| Maximum supplement | 1,187 | 1,172 |
| Minimum earnings threshold | 3,465 | 3,421 |
| Family net income threshold | 26,277 | 25,939 |
| Old age security repayment threshold | 73,756 | 72,809 |