For an explanation of these rates and credits, please refer to the federal and provincial personal income tax return for the applicable year. To obtain a copy of the return you may contact the Canada Revenue Agency (CRA) at 1 800 959-2221 or visit the CRA website.
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| 1st income bracket | Up to $37,106 | Up to $37,774 | Up to $39,020 |
| 2nd income bracket | Greater than $37,106 up to $74,214 |
Greater than $37,774 up to $75,550 |
Greater than $39,020 up to $78,043 |
| 3rd income bracket | Greater than $74,214 | Greater than $75,550 | Greater than $78,043 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| 1st income bracket | 5.05% | 5.05% | 5.05% |
| 2nd income bracket | 9.15% | 9.15% | 9.15% |
| 3rd income bracket | 11.16% | 11.16% | 11.16% |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Basic Personal Amount | $8,943 | $9,104 | $9,405 |
| Spouse or Common-law Partner Amount, maximum | $7,594 | $7,730 | $7,986 |
| Amount for eligible dependant, maximum | $7,594 | $7,730 | $7,986 |
| Caregiver Amount, maximum | $4,216 | $4,291 | $4,433 |
| Dependant's net income threshold | $18,637 | $18,972 | $19,598 |
| Amount for Infirm Dependant, maximum | $4,215 | $4,292 | $4,433 |
| Dependant's net income threshold | $10,207 | $10,391 | $10,734 |
| Age Amount, maximum | $4,366 | $4,445 | $4,592 |
| Pension Income Amount, maximum | $1,237 | $1,259 | $1,300 |
| Adoption Expenses, maximum | $10,911 | $11,107 | $11,474 |
| Disability Amount | $7,225 | $7,355 | $7,598 |
| Disability Supplement, maximum | $4,214 | $4,290 | $4,432 |
| Full-time Education Amount (per month) | $481 | $490 | $506 |
| Part-time Education Amount (per month) | $144 | $147 | $151 |
| Transfer limit – tuition/education amounts | $6,184 | $6,295 | $6,503 |
| Medical expense claimed must exceed | Lesser of $2,024 and 3% of net income | Lesser of $2,061 and 3% of net income | Lesser of $2,128 and 3% of net income |
| Medical expense of dependant, maximum | $10,911 | $11,107 | $11,474 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| (Per cent of basic Ontario tax) | |||
| 1st tier basic tax range (rate %) |
Greater than $4,006 up to $5,127 (20%) |
Greater than $4,078 up to $5,219 (20%) |
Greater than $4,213 up to $5,392 (20%) |
| 2nd tier basic tax range (rate %) |
Greater than $5,127 (56%) |
Greater than $5,219 (56%) |
Greater than $5,392 (56%) |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Basic reduction | $206 | $210 | $217 |
| Reduction for each child or disabled/infirm dependant | $382 | $389 | $401 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| 1st contribution level | Up to $372 | Up to $372 | Up to $372 |
| 2nd contribution level | Greater than $372 up to $1,240 |
Greater than $372 up to $1,240 |
Greater than $372 up to $1, 240 |
| 3rd contribution level | Greater than $1,240 | Greater than $1,240 | Greater than $1,240 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Eligible dividends | 6.40% | 6.40% | 6.40% |
| Other dividends from taxable Canadian corporations | 4.50% | 4.50% | 4.50% |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Alternative Minimum Tax | 33.67% | 33.67% | 33.67% |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Amount of tax credit, non-senior | |||
| Maximum amount | $900 | $917 | $946 |
| Benefit reduction threshold if single and have no children, 2% reduction over | $20,000 | $20,360 | $21,032 |
| Benefit reduction threshold for families (including single parents), 2% reduction over | $25,000 | $25,450 | $26,290 |
| Amount of tax credit, senior | |||
| Maximum amount | $1,025 | $1,044 | $1,078 |
| Benefit reduction threshold if single and have no children, 2% reduction over | $25,000 | $25,450 | $26,290 |
| Benefit reduction threshold for families (including single parents), 2% reduction over | $30,000 | $30,540 | $31,548 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Maximum eligible expenses | $500 | $509 | $526 |
| Maximum credit for a child without a disability | $50 | $50.90 | $52.60 |
| Maxium credit for a child with a disability | $100 | $101.80 | $105.20 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Maximum amount per individual | $260 | $265 | $273 |
| Benefit reduction threshold if single and have no children, 4% reduction over | $20,000 | $20,360 | $21,032 |
| Benefit reduction threshold for families (including single parents), 4% reduction over | $25,000 | $25,450 | $26,290 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Maximum amount if single and have no children | $130 | $132 | $137 |
| Benefit reducion threshold if single and have no children, 1% reduction over | $35,000 | $35,630 | $36,806 |
| Maximum amount for families (including single parents) | $200 | $204 | $210 |
| Benefit reduction threshold for families (including single parents), 1% reduction over | $45,000 | $45,810 | $47,322 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Maximum per child under age 18 | $1,100 | $1,100 | $1,100 |
| Benefit reduction threshold, 8% reduction over | $20,000 |
$20,000 |
$20,000 |
| 2010 | 2011 | 2012 | |
|---|---|---|---|
| Maximum per senior or senior couple | $500 | $500 | $500 |
| Benefit reduction threshold for single seniors, 3.33% reduction over |
$35,000 | $35,000 | $35,000 |
| Benefit reduction threshold for senior couples, 3.33% reduction over |
$45,000 | $45,000 | $45,000 |
