Dollar amounts on which individual non-refundable federal tax credits for 2016 are based, and the actual tax credit claimable, will be as follows:
Credit amount Tax credit
Basic personal amount 11,474 1,721
Spouse or common-law partner
amount 11,474 1,721
Eligible dependant amount 11,474 1,721
Age amount 7,125 1,069
Net income threshold for
erosion of credit 35,927
Infirm dependant amount (over 18) 6,788 1,018
Net income threshold for 6,807
erosion of credit
Caregiver amount (for parent
or grandparent) 4,667 700
Net income threshold for 15,940
erosion of credit
Disability amount 8,001 1,200
Adoption expenses credit 15,453 2,318
Medical expense tax credit
threshold amount 2,237
Maximum refundable medical
expense supplement 1,187
Old Age Security clawback
Income threshold 73,756
Credit amounts are converted to a non-refundable credit by multiplying the amount by the federal rate applicable to the lowest income bracket, which is 15% for 2016.
