Indexed Amounts

Indexed Amounts

Year 2018
2018
Federal Ontario
  • Basic personal amount
  • Spousal/equivalent-to-spouse (i)
  • Child under 18 (i)
  • Infirm dependant amount (over 18) (i)
  • - Net income threshold
  • Caregiver amount (i)
  • - Net income threshold
  • Age amount
  • -Net income threshold
  • Adoption credit
  • Pension credit
  • Employment credit
  • Disability amount
  • - Supplementary if under 18
  • - Reduced for child care and disability supports deductions claimed by anyone in excess of
  • Medical expense tax credit
  • - 3% of net income ceiling
  • Education & Textbooks - full-time
  • - part-time
  • Tuition and education transfer (max)
  • Old Age Security - threshold to repay
  • Top rate of tax begins at
  • Lifetime capital gains exemption
  • Additional exemption for qualified farm or fishing property
  • $11,809 
  • 11,809
  •  -   
  • 0
  • 0
  • 6,986
  • 16,405
  • 7,333
  • 36,976
  • 15,906
  • 2,000
  • 1,196
  • 8,235
  • 4,804
  • 2,814
  • 2,302
  • 76,733
  • 0
  • 0
  • 5,000
  • 75,910
  • 205,842
  • 848,252 
  • 151,748 
  • $10,354 
  •  8,792 
  •  -   
  •  -   
  •  -   
  •  4,881 
  •  16,696 
  •  5,055 
  •  37,635 
  •  12,632 
  •  1,432 
  •  -   
  •  8,365 
  •  4,878 
  •  2,858 
  •  2,343 
  •  78,100 
  •  -   
  •  -   
  •  -   
  •  -   
  • 220,000
  • -
  • -
Year 2017
2017
Federal Ontario
  • Basic personal amount
  • Spousal/equivalent-to-spouse (i)
  • Child under 18 (i)
  • Infirm dependant amount (over 18) (i)
  • - Net income threshold
  • Caregiver amount (i)
  • - Net income threshold
  • Age amount
  • -Net income threshold
  • Adoption credit
  • Pension credit
  • Employment credit
  • Disability amount
  • - Supplementary if under 18
  • - Reduced for child care and disability supports deductions claimed by anyone in excess of
  • Medical expense tax credit
  • - 3% of net income ceiling
  • Education & Textbooks - full-time
  • - part-time
  • Tuition and education transfer (max)
  • Old Age Security - threshold to repay
  • Top rate of tax begins at
  • Lifetime capital gains exemption
  • Additional exemption for qualified farm or fishing property
  • $11,635 
  • 11,635
  •  -   
  • 4,607
  • 6,720
  • 4,608
  • 15,735
  • 7,225
  • 36,430
  • 15,670
  • 2,000
  • 1,146
  • 8,113
  • 4,733
  • 2,699
  • 2,268
  • 75,600
  • 0
  • 0
  • 5,000
  • 74,788
  • 200,000
  • 835,716 
  • 164,284
  •  $9,863 
  •  8,375 
  •  -   
  •  4,647 
  •  6,606 
  •  4,648 
  •  15,905 
  •  4,815 
  •  35,849 
  •  12,033 
  •  1,364 
  •  -   
  •  7,968 
  •  4,647 
  •  2,721 
  •  2,232 
  •  74,400 
  •  531 
  •  159 
  •  6,686 
  •  -   
  • 220,000
  • -
  • -
Year 2016
2016
Federal Ontario
  • Basic personal amount
  • Spousal/equivalent-to-spouse (i)
  • Child under 18 (i)
  • Infirm dependant amount (over 18) (i)
  • -Net income threshold
  • Caregiver amount (i)
  • -Net income threshold
  • Age amount
  • -Net income threshold
  • Adoption credit
  • Pension credit
  • Employment credit
  • Disability amount
  • -Supplementary if under 18
  • -Reduced for child care and disability supports deductions claimed by anyone in excess of
  • Medical expense tax credit
  • -3% of net income ceiling
  • Education & Textbooks - full time
  • -part time
  • Tuition and education transfer (max)
  • Old Age Security - threshold to repay
  • Top rate of tax begins at
  • $11,474
  • 11,474
  • -
  • 6,788
  • 6,807
  • 4,667
  • 15,940
  • 7,125
  • 35,927
  • 15,453
  • 2,000
  • 1,161
  • 8,001
  • 4,667
  • 2,734
  • 2,237
  • 74,567
  • 465
  • 140
  • 5,000
  • 73,756
  • 200,000
  • $10,011
  • 8,500
  • -
  • 4,719
  • 6,707
  • 4,719
  • 16,143
  • 4,888
  • 36,387
  • 12,214
  • 1,384
  • -
  • 8,088
  • 4,717
  • 2,763
  • 2,266
  • 75,533
  • 539
  • 161
  • 6,922
  • -
  • 220.000
Year 2015
2015
Federal Ontario
  • Basic personal amount
  • Spousal/equivalent-to-spouse (i)
  • Child under 18 (i)
  • Infirm dependant amount (over 18) (i)
  • -Net income threshold
  • Caregiver amount (i)
  • -Net income threshold
  • Age amount
  • -Net income threshold
  • Adoption credit
  • Pension credit
  • Employment credit
  • Disability amount
  • -Supplementary if under 18
  • -Reduced for child care and disability supports deductions claimed by anyone in excess of
  • Medical expense tax credit
  • -3% of net income ceiling
  • Education & Textbooks - full time
  • -part time
  • Tuition and education transfer (max)
  • Old Age Security - threshold to repay
  • Top rate of tax begins at
  • $11,327
  • 11,327
  • -
  • 6,700
  • 6,720
  • 4,608
  • 15,735
  • 7,033
  • 35,466
  • 15,255
  • 2,000
  • 1,146
  • 7,899
  • 4,607
  • 2,699
  • 2,208
  • 73,600
  • 465
  • 140
  • 5,000
  • 72,809
  • 138,566
  • $9,863
  • 8,375
  • -
  • 4,647
  • 6,606
  • 4,648
  • 15,905
  • 4,815
  • 35,849
  • 12,033
  • 1,364
  • -
  • 7,968
  • 4,647
  • 2,721
  • 2,232
  • 74,400
  • 531
  • 159
  • 6,686
  • -
  • 138,586
Year 2014
2014
Federal Ontario
  • Basic personal amount
  • Spousal/equivalent-to-spouse (i)
  • Child under 18 (i)
  • Infirm dependant amount (over 18) (i)
  • -Net income threshold
  • Caregiver amount (i)
  • -Net income threshold
  • Age amount
  • -Net income threshold
  • Adoption credit
  • Pension credit
  • Employment credit
  • Disability amount
  • -Supplementary if under 18
  • -Reduced for child care and disability supports deductions claimed by anyone in excess of
  • Medical expense tax credit
  • -3% of net income ceiling
  • Education & Textbooks - full time
  • -part time
  • Tuition and education transfer (max)
  • Old Age Security - threshold to repay
  • Top rate of tax begins at
  • $11,138
  • 11,138
  • 2,255
  • 4,530
  • 6,607
  • 4,530
  • 15,472
  • 6,916
  • 34,873
  • 15,000
  • 2,000
  • 1,127
  • 7,766
  • 4,530
  • 2,654
  • 2,171
  • 72,367
  • 465
  • 140
  • 5,000
  • 71,592
  • 136,270
  • $9,670
  • 8,211
  • -
  • 4,556
  • 6,478
  • 4,556
  • 15,593
  • 4,721
  • 35,146
  • 11,797
  • 1,337
  • -
  • 7,812
  • 4,556
  • 2,668
  • 2,189
  • 72,967
  • 520
  • 156
  • 6,686
  • -
  • 136,270