Chartered Accountants of Toronto, Ontario, Canada

	2011		2010		2009		2008
	Federal	Ontario	Federal	Ontario	Federal	Ontario	Federal	Ontario
Basic personal amount	10,527	9,104	10,382	8,943	10,320	8,881	9,600	8,681
Spousal/equivalent-to-spouse	10,527	7,730	10,382	7,594	10320	7,541	9,600	7,371
Child under 18	2131	-	2101	-	2089	-	2038	-
Infirm dependant amount (over 18)	4,282	4,292	4,223	4,215	4,198	4,186	4,095	4,091
-Net income threshold	6,076	6,099	5,992	5,992	5,956	5,950	5,817	5,702
Caregiver amount	4,282	4,291	4,223	4,216	4,198	4,186	4,095	4,092
-Net income threshold	14,624	14,681	14,422	14,421	14,336	14,321	13,999	13,726
Age amount (ii)	6,537	4,445	6,446	4,366	6,408	4,336	5,276	4,239
-Net income threshold	32,961	33,091	32,506	32,506	32,312	32,280	31,554	30,936
Adoption credit	11,128	11,107	10,975	10,911	10,909	10,846	10,643	10,602
Pension credit	2,000	1,259	2,000	1,237	2,000	1,228	2,000	1,201
Employment credit	1,051	-	1,051	-	1,044	-	1,019	-
Disability amount	7,341	7,355	7,239	7,225	7,196	7,175	7,021	7,014
-Supplementary if under 18	4,282	4,290	4,223	4,215	4,198	4,185	4,095	4,091
-Reduced for child care	2,508	2,512	2,473	2,468	2,459	2,451	2,399	2,396
and disability supports
deductions claimed by
anyone in excess of
Medical expense tax credit	2,052	2,061	2,024	2,024	2,011	2,011	1,962	1,965
-3% of net income ceiling	68,400	68,700	67,467	67,467	67,033	67,033	65,400	65,400
Education & Textbooks - full time	465	490	465	481	465	478	400	468
-part time	140	147	140	144	140	143	120	140
Tuition and education transfer	5,000	6,295	5,000	6,184	5,000	6,142	5,000	6,004
(max)	5,000	6,295	5,000	6,184	5,000	6,142	5,000	6,004
Old Age Security - threshold	67,668	-	66,733	-	66,335	-	64,718	-
to repay	67,668	-	66,733	-	66,335	-	64,718	-
Top rate of tax begins at	128,800	128,800	127,021	127,021	126,264	126,265	123,184	123,184