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Yukon

Tax brackets for the Yukon

• 7.04% on the first $43,561 of taxable income
• 9.68% on the next $43,562
• 11.44% on the next $47,931
• 12.76% on the amount over $135,054

Yukon tax credits, deductions and rebates

Yukon Child Benefit

Those benefits are combined with the Canada Child Tax Benefit into a single monthly payment. Families can also find information about the Healthy Families Initiative, the Kid’s Recreation Fund, the Yukon Children’s Drug and Optical Program, and the Aboriginal Head Start Program for the Yukon.

Low Income Family Tax Credit

This credit reduces territorial tax by up to $300 for residents.

Newfoundland and Labrador

Northwest Territories

Tax brackets for the Northwest Territories:

• 5.9% on the first $39,453 of taxable income
• 8.6% on the next $39,455
• 12.2% on the next $49,378
• 14.05% on the amount over $128,286

Northwest Territories tax credits, deductions and rebates
The Northwest Territories Child Benefit is included with the monthly federal Canada Child Tax Benefit into one payment.

The Cost of Living Tax Credit depends on adjusted net income and is not just for low income individuals. The Cost of Living Supplement can be claimed by either eligible spouse.

Nunavut

Tax brackets for Nunavut:

• 4% on the first $41,535 of taxable income
• 7% on the next $41,536
• 9% on the next $51,983
• 11.5% on the amount over $135,054

Nunavut tax credits, deductions and rebates

Nunavut Child Benefit

This benefit is combined with the Canada Child Tax Benefit into one monthly payment.

Nunavut Household Allowance

This allowance provides $400 per household per month to offset the high cost of fuel and energy. It is available to eligible employees who do not already receive a subsidy.

The Fuel Tax Rebate offers several programs, some for individuals and others for businesses.

Nunavut Housing Corporation

This offers several programs to help residents become homeowners, as well as incentives for home repair, renovation and maintenance, including seniors and persons with a disability.

British Columbia

British Columbia Tax Credits, Deductions and Rebates
Tax brackets for British Columbia

• 5.06% on the first $37,568 of taxable income
• 7.7% on the next $37,570
• 10.5% on the next $11,130
• 12.29% on the next $18,486
• 14.7% on the amount over $104,754

British Columbia Family Bonus
This benefit is combined with the Canada Child Tax Benefit into a single monthly payment.

Low Income Climate Action Tax Credit
That deduction helps low income individuals and families offset the carbon tax they pay. Eligible people receive their payments four times a year, as part of their GST Credit payment.

BC HST Credit
This is a non-taxable, refundable payment to help low-income individuals and families offset the sales tax they pay. This payment is also combined with the GST Credit payment.

British Columbia Home Owner Grant
This grant helps reduce the amount of residential property tax homeowners have to pay.

British Columbia First Time Home Buyers’ Program
This program was introduced to help residents buy their first home.

British Columbia (BC) Children’s Fitness Tax Credit and the BC Children’s Arts Tax Credit
Each of these credits allows for a maximum of $500 and an additional $500 if the child has a disability. Taxpayers can apply the credits on their BC tax AND on their federal tax.

British Columbia Seniors’ Home Renovation Tax Credit
This is designed for senior citizens aged 65 and over who own or rent their home, and for those who share a home with a relative who is a senior citizen.

Medical expenses
No expense limit for other dependants.

Alberta

Alberta Tax Rate: 10% of taxable income

Alberta offers the lowest personal tax rate in Canada, because of a low single rate tax system, the highest basic and spousal exemptions in the country, no health care premium, no general sales tax, the lowest gasoline tax rate among the provinces, and low property taxes.

Alberta Tax Credits, Deductions and Rebates

Alberta Family Employment Tax Credit

The Alberta Family Employment Tax Credit programme is designed to help working families provide for their children. There is no need to apply separately to get payments under this scheme. The information from your Canada Child Benefits application will be used to determine your eligibility for the credit.

Alberta Child Health Benefit

Children of families with limited income get free eyeglasses, prescriptions and dental visits.

Manitoba

The tax brackets for Manitoba are as follows:

• 10.8% on the first $31,000 of taxable income
• 12.75% on the next $36,000
• 17.4% on the amount over $67,000

Manitoba tax credits, deductions and rebates

Manitoba Child Benefit

Those benefits are in addition to the Canada Child Tax Benefit.

Tuition Free Income Tax Rebate

This rebate provides post-secondary education graduates with a 60% rebate on eligible tuition fees once they begin working and paying taxes. In addition, Manitoba post-secondary students may be eligible to receive a 5% tax credit advance on their tuition fees while they are still in school.

Nutrient Management Tax Credit

It compensates for 10% of eligible farming expenses like solid-liquid separation systems, manure composting facilities, storage tanks, etc.

Newfoundland and Labrador

Northwest Territories

Tax brackets for the Northwest Territories:

• 5.9% on the first $39,453 of taxable income
• 8.6% on the next $39,455
• 12.2% on the next $49,378
• 14.05% on the amount over $128,286

Northwest Territories tax credits, deductions and rebates
The Northwest Territories Child Benefit is included with the monthly federal Canada Child Tax Benefit into one payment.

The Cost of Living Tax Credit depends on adjusted net income and is not just for low income individuals. The Cost of Living Supplement can be claimed by either eligible spouse.

Québec

Tax brackets for Québec

• 16% on the first $42,390 of taxable income, +
• 20% on the next $42,390, +
• 24% on the next $18,370, +
• 25.75% on the amount over $103,150

Québec tax credits, deductions and rebates

Québec Solidarity tax credit
Since July 2011, this monthly amount is deposited directly into eligible taxpayers’ bank account but you must apply for this credit in order to receive it. This single amount has replaced the following tax credits: the QST credit, the credit for individuals living in northern villages and the property tax refund.

Child Assistance payment
If your child is born in Québec, you do not have to apply to receive the payments; simply register the birth of your child. This payment is separate from the Canada Child Tax Benefit. Neither benefit is taxable.

Québec Parental Insurance Plan
The QPIP is set up to pay benefits to all eligible workers - salaried and/or self-employed - taking maternity leave, paternity leave, parental leave or adoption leave.

Tax Credit for Child-Care Expenses
This credit is intended for families to help cover eligible child care expenses.

Home-Support Services Tax Credit
The Tax Credit for Home-Support Services for senior citizens makes it easier for senior citizens to stay in their home.

Shelter Allowance Program
This helps low-income senior citizens and families pay their rent.

Québec tax deduction for workers
This tax deduction equals 6% of your eligible work income up to a maximum amount.

The Tax Credit for Workers aged 65 or Older
This is a non-refundable credit available to residents of Québec whose eligible work income earned after they turn 65 is over $5,000.

Independent Living Tax Credit for Seniors
This is a refundable tax credit designed to compensate senior citizens or their spouses for expenses over $500 for eligible equipment or fixtures, and for expenses related to stays in a functional rehabilitation transition unit

The Drive Electric Program
Since January 2012, this scheme offers a purchase or lease rebate of up to $8,000 for electric and hybrid vehicles. The program replaces the tax credit that was being offered from 2009 to 2011.

Saskatchewan

Tax brackets for Saskatchewan

• 11% on the first $42,906 of taxable income,
• 13% on the next $70,683,
• 15% on the amount over $122,589

Saskatchewan tax credits, deductions and rebates

Active Families Benefit

This benefit helps families with the costs of their children’s participation in cultural, recreational and sports activities.

Saskatchewan Employment Supplement

This payment helps low-income families. The amount depends on the number of children, their age and the household income.

Graduate Retention Program

This program provides a rebate of up to $20,000 on tuition fees for graduates to live in Saskatchewan and file a tax return in that province. Unused credits can be deducted as part of the Graduate Tuition Refund.

Saskatchewan low-income tax credit

This refundable credit is designed to reduce the taxes of low-income residents.

First-Time Home Buyers Tax Credit

This is a non-refundable credit of up to $1,100 for eligible tax payers who bought qualifying homes after December 31, 2011.

Saskatchewan Active Families Benefit

This benefit can now be claimed for children 18 years or younger on the last day of the year, as opposed to children just 6-14 years of age.

Ontario

Tax brackets for Ontario:

• 5.05% on the first $39,723 of taxable income, +
• 9.15% on the next $39,725, +
• 11.16% on the next $429,552, +
• 13.16% on the amount over $509,000

Ontario tax credits, deductions and rebates

Ontario Child Benefit

This offers financial support for low-income families. If you are eligible, it will be combined with the Canada Child Tax Benefit into one monthly payment. In addition, eligible families may receive financial help for rent or medication.

Trillium Drug Program

This program is designed to help with the cost of prescription drugs.

Ontario Sales Tax Credit

This credit provides relief on the sales tax they pay on goods and services.

Land Transfer Tax Refund for First-time homebuyers

This refund covers all or part of the tax.

Ontario Healthy Homes Renovation Tax Credit

This tax credit is designed for seniors 65 and over who own or rent their home, and for those who share a home with a relative who is a senior. Please note that if an eligible expense also qualifies as a medical expense, it can be claimed for both the renovation tax credit and as a medical expense.

Ontario Trillum Benefit

Since July 2012, the Ontario Trillium Benefit (OTB) combines the following credits into one monthly payment: the Ontario Sales Tax Credit, the Ontario Energy and Property Tax Credit, and the Northern Ontario Energy Credit.

Prince Edward Island

Tax brackets for Prince Edward Island

• 9.8% on the first $31,984 of taxable income
• 13.8% on the next $31,985
• 16.7% on the amount over $63,969

Prince Edward Island (PEI) tax credits, deductions and rebates

Owner-occupied Residential Tax Credit

This credit was introduced to ensure that owner-occupying property owners are not impacted negatively by increases in property taxes.

Seniors’ Home Repair Program

The Seniors’ Home Repair Program helps with repairs that are essential to maintain the structure of the building and maintain the senior citizen’s health and safety.

Specialised Labour Tax Credit

This relief gives skilled workers a 17% tax rebate for accepting employment in PEI.

Prince Edward Island Volunteer Firefighters Tax Credit

This refundable tax credit gives volunteer firefighters €500

Newfoundland and Labrador

Northwest Territories

Tax brackets for the Northwest Territories:

• 5.9% on the first $39,453 of taxable income
• 8.6% on the next $39,455
• 12.2% on the next $49,378
• 14.05% on the amount over $128,286

Northwest Territories tax credits, deductions and rebates
The Northwest Territories Child Benefit is included with the monthly federal Canada Child Tax Benefit into one payment.

The Cost of Living Tax Credit depends on adjusted net income and is not just for low income individuals. The Cost of Living Supplement can be claimed by either eligible spouse.

Nova Scotia

Tax brackets for Nova Scotia:

• 8.79% on the first $29,590 of taxable income
• 14.95% on the next $29,590
• 16.67% on the next $33,820
• 17.5% on the next $57,000
• 21% on the amount over $150,000

Nova Scotia tax credits, deductions and rebates

Nova Scotia Child Benefit

The payments are combined with the Canada Child Tax Benefit into one monthly payment.

Sport & Recreational Expenses for Children Tax Credit / Healthy Living Tax credit

These tax credits provide an allowable tax credit of up to $500 per child to help with the cost of registering children and youth in sport or recreation activities.

Affordable Living Tax Credit (NSALTC)

Low-income residents may benefit from programs like the affordable living tax credit and the tax refund for senior citizens receiving Guaranteed Income Supplement (GIS).

Nova Scotia Provincial Tax Commission Program

This scheme administers several rebate programs for the provincial portion of the HST for people with disabilities, first-time home buyers and the purchase of computers, etc.