Indexed Amounts

Indexed Amounts

Year 2022
2022
Federal Ontario
  • Basic personal amount
  • Basic personal amount - net income for the year is greater than or equal to the amount at which the 33% tax bracket begins
  • Basic personal amount - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Spousal/equivalent-to-spouse
  • Spousal/equivalent-to-spouse - net income for the year is greater than the amount at which the 33% tax bracket begins
  • Spousal/equivalent-to-spouse - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Child under 18
  • Infirm dependant amount (over 18)
  • - Net income threshold
  • Caregiver amount for other infirm dependants age 18 or older
  • Net income threshold for caregiver amount
  • Age amount
  • Net income threshold for age amount
  • 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
  • -
  • 12,719
  • 14,398
  • -
  • 12,719
  • 14,398
  • -
  • 0
  • 0
  • 7,525
  • 17,670
  • 7,898
  • 39,826
  • 17,131
  • 2,000
  • 1,287
  • 8,870
  • 5,174
  • 3,030
  • 2,479
  • 82,647
  • 0
  • 0
  • 5,000
  • 81,761
  • 221,708
  • 913,630
  • 86,370
  • -
  • 11,152
  • $11,152
  • -
  • 9,470
  • 9,470
  • -
  • -
  • -
  • 5,257
  • 17,983
  • 5,445
  • 40,536
  • 13,606
  • 1,542
  • -
  • 9,010
  • 5,254
  • 3,078
  • 2,524
  • 84,120
  • -
  • -
  • -
  • -
  • 220,000
  •  
  •  
Year 2021
2021
Federal Ontario
  • Basic personal amount
  • Basic personal amount - net income for the year is greater than or equal to the amount at which the 33% tax bracket begins
  • Basic personal amount - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Spousal/equivalent-to-spouse
  • Spousal/equivalent-to-spouse - net income for the year is greater than the amount at which the 33% tax bracket begins
  • Spousal/equivalent-to-spouse - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Child under 18
  • Infirm dependant amount (over 18)
  • - Net income threshold
  • Caregiver amount for other infirm dependants age 18 or older
  • Net income threshold for caregiver amount
  • Age amount
  • Net income threshold for age amount
  • 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
  • -
  • 12,421
  • 13,808
  • -
  • 12,421
  • 13,808
  • -
  • 0
  • 0
  • 7,348
  • 17,256
  • 7,713
  • 38,893
  • 16,729
  • 2,000
  • 1,257
  • 8,662
  • 5,053
  • 2,959
  • 2,421
  • 80,710
  • 0
  • 0
  • 5,000
  • 79,845
  • 216,511
  • 892,218
  • 107,782
  • -
  • 10,891
  • $10,891
  • -
  • 9,248
  • 9,248
  • -
  • -
  • -
  • 5,134
  • 17,561
  • 5,317
  • 39,586
  • 13,287
  • 1,506
  • -
  • 8,799
  • 5,131
  • 3,006
  • 2,464
  • 82,148
  • -
  • -
  • -
  • -
  • 220,000
  •  
  •  
Year 2020
2020
Federal Ontario
  • Basic personal amount
  • Basic personal amount - net income for the year is greater than or equal to the amount at which the 33% tax bracket begins
  • Basic personal amount - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Spousal/equivalent-to-spouse
  • Spousal/equivalent-to-spouse - net income for the year is greater than the amount at which the 33% tax bracket begins
  • Spousal/equivalent-to-spouse - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Child under 18
  • Infirm dependant amount (over 18)
  • - Net income threshold
  • Caregiver amount for other infirm dependants age 18 or older
  • Net income threshold for caregiver amount
  • Age amount
  • Net income threshold for age amount
  • 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
  • -
  • 12,298
  • 13,229
  • -
  • 12,298
  • 13,229
  • -
  • 0
  • 0
  • 7,276
  • 17,085
  • 7,637
  • 38,508
  • 16,563
  • 2,000
  • 1,245
  • 8,576
  • 5,003
  • 2,930
  • 2,397
  • 79,911
  • 0
  • 0
  • 5,000
  • 79,054
  • 214,368
  • 883,384
  • 116,616
  • -
  • 10,783
  • $10,783
  • -
  • 9,156
  • 9,156
  • -
  • -
  • -
  • 5,083
  • 17,388
  • 5,264
  • 39,194
  • 13,155
  • 1,491
  • -
  • 8,711
  • 5,080
  • 2,976
  • 2,440
  • 81,335
  • -
  • -
  • -
  • -
  • 220,000
  •  
  •  
Year 2019
2019
Federal Ontario
  • Basic personal amount
  • Basic personal amount - net income for the year is greater than or equal to the amount at which the 33% tax bracket begins
  • Basic personal amount - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Spousal/equivalent-to-spouse
  • Spousal/equivalent-to-spouse - net income for the year is greater than the amount at which the 33% tax bracket begins
  • Spousal/equivalent-to-spouse - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Child under 18
  • Infirm dependant amount (over 18)
  • - Net income threshold
  • Caregiver amount for other infirm dependants age 18 or older
  • Net income threshold for caregiver amount
  • Age amount
  • Net income threshold for age amount
  • 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
  • $12,069
  • -
  • -
  • 12,069
  • -
  • -
  • -
  • 0
  • 0
  • 7,140
  • 16,766
  • 7,494
  • 37,790
  • 16,255
  • 2,000
  • 1,222
  • 8,416
  • 4,909
  • 2,875
  • 2,352
  • 78,388
  • 0
  • 0
  • 5,000
  • 77,580
  • 210,371
  • 866,912
  • 133,088
  • $10,582
  • -
  • -
  • 8,985
  • -
  • -
  • -
  • -
  • -
  • 4,988
  • 17,063
  • 5,166
  • 38,463
  • 12,910
  • 1,464
  • -
  • 8,549
  • 4,985
  • 2,921
  • 2,395
  • 79,818
  • -
  • -
  • -
  • -
  • 220,000
  •  
  •  
Year 2018
2018
Federal Ontario
  • Basic personal amount
  • Basic personal amount - net income for the year is greater than or equal to the amount at which the 33% tax bracket begins
  • Basic personal amount - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Spousal/equivalent-to-spouse
  • Spousal/equivalent-to-spouse - net income for the year is greater than the amount at which the 33% tax bracket begins
  • Spousal/equivalent-to-spouse - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Child under 18
  • Infirm dependant amount (over 18)
  • - Net income threshold
  • Caregiver amount for other infirm dependants age 18 or older
  • Net income threshold for caregiver amount
  • Age amount
  • Net income threshold for age amount
  • 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
  • Basic personal amount - net income for the year is greater than or equal to the amount at which the 33% tax bracket begins
  • Basic personal amount - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Spousal/equivalent-to-spouse
  • Spousal/equivalent-to-spouse - net income for the year is greater than the amount at which the 33% tax bracket begins
  • Spousal/equivalent-to-spouse - net income for the year is less than or equal to the amount at which the 29% tax bracket begins
  • Child under 18
  • Infirm dependant amount (over 18)
  • - Net income threshold
  • Caregiver amount for other infirm dependants age 18 or older
  • Net income threshold for caregiver amount
  • Age amount
  • Net income threshold for age amount
  • 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
  •  
  •