• Cannot use if you have a spouse or common-law partner
• If divorced, can use a child < 18

• If tax payer has a prolonged physical or mental condition can’t do basic stuff (i.e. feed/dress himself)
• Can’t claim if you already claimed a full time attendant or the cost of nursing home as medical expense
• T2201 Disability Tax Credit Certificate must be completed and certified

Eliminated in 2017 budget. No Longer Available. 

• Eliminated in 2017 budget. No Longer Available. 

$6,986 or $2,182

$6,986 credit is for infirm dependants who are parents, siblings, aunts, grandparents, uncles, nieces, nephews, adult children of the claimant or of the claimant’s spouse or common-law partner

$2,182 for an infirm dependent spouse for whom the taxpayer claims the spousal amount

or $2,182 for an infirm dependent for whom the individual claims an eligible dependant credit 

or

$2,182 for infirm child who is under 18 of age

Lesser of

$Amount paid or

$858.22

Lesser of

$Amount paid or

$836.19

Lesser of

$Amount paid or

$ 2,593.80

Lesser of

$Amount paid or

$ 2,564.10

Before July 1, 2017, = Actual amount paid

After July 1, 2017 = Not allowed

• Each pass must entitle you to unlimited travel for an uninterrupted period of at least 5 days; and
• you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.

The credit (not base) = 15% first $200 + 29% on excess

or:

If in the highest tax bracket:

The credit (not base) = 15% first $200 + 33% on excess

Maximum donation base = 75% * Div B

First-time donor

Eliminated in 2018

Donation of Public corporation shares

No TCG on stocks donated to charities; BUT THERE IS A CG (just the inclusion rate is 0%)……. TCG=0*CG=0

Donation is deemed to be at FMV for shares

Unused donations

Carry forward for 5 years

Same as 2018 except for 

First-time donor

First-time donor’s super credit of additional 25% on up to $1,000 of donations.

N.B. this is the actual credit amount (therefore, donations is always done last – after all the bases for all the other credits are added up and a 15% rate is applied)

Tuition = Amount paid in the year if greater than $100

Student must be over 16 years of age.

Education and Textbook =  Not applicable (eliminated in 2017)

Same as 2018

Transferrable to spouse/parent/grandparent

=5000-amt used to make federal tax =0

75% of the first $400

50% of the next $350

33.33% of the ($1,275-750)

• Foreign tax credits on business income earned in another country can be carried fwd. 10 years and back 3 years
• Other foreign tax credits (on capital gains, employment income, and investment income) cannot be carried back or forward

$5000

If you purchased a home in the current year and you/or spouse did not own a home in last 4 years

1,000

$11,809 less dependent’s net income