BC Basic Personal Income Tax Credits 2005-2013

Ministry of Finance
Tax Information Sheet
ISSUED: January 2015
Information Sheet 2015-001
gov.bc.ca/incometaxes
BC Basic Personal Income Tax Credits: 2005 - 2013
Income Tax Act
This information sheet lists the BC basic income tax credits from 2005 through 2013. For
2014 and 2015 basic income tax credits, please see our Basic Tax Credits page. For tax
credit information prior to 2005, please contact Canada Revenue Agency.
Indexed means that the tax credit is adjusted each year by the Consumer Price Index for
BC for the 12-month period ended on September 30 of the previous year.
Credit
Indexed
2013
2012
2011
Personal Credits
Basic Personal Amount
yes
$10,276
$11,354
$11,088
Spousal
Reduced when spousal income exceeds:
yes
$8,860
$886
$9,964
$996
$9,730
$973
Eligible Dependant
Reduced when dependant income exceeds:
yes
$8,860
$886
$9,964
$996
$9,730
$973
Infirm Dependant
Reduced when dependant income exceeds:
yes
$4,314
$6,872
$4,250
$6,770
$4,151
$6,611
In-home Care of Relative
Reduced when relative’s income exceeds:
yes
$4,314
$14,600
$4,250
$14,385
$4,150
$14,048
Age (65 or older by end of tax yr)
Reduced when income exceeds:
yes
$4,421
$32,911
$4,356
$32,424
$4,254
$31,664
Pension
no
$1,000
$1,000
$1,000
Adoption Expense
Based on federal indexed maximum amount
no
Actual
(to a max. of
$11,669)
Actual
(to a max. of
$11,440)
Actual
(to a max. of
$11,128)
Child Fitness Credit
The maximum is increased to $1,000 if the child is
eligible for the disability tax credit
no
Actual
(to a max. of
$500 per
child
Actual
(to a max. of
$500 per
child)
n/a
Child Arts Credit
The maximum is increased to $1,000 if the child is
eligible for the disability tax credit
no
Actual
(to a max. of
$500 per
child
Actual
(to a max. of
$500 per
child)
n/a
Charitable and Other Gifts
Lowest tax rate on first $200; highest rate on excess
no
Actual
Actual
Actual
Medical Expense
Reduced by lesser of 3% of net income or threshold
noted:
yes
Actual
Actual
$2,020
Actual
$1,972
Mental or Physical Impairment
yes
$7,285
$7,114
PO Box 9444 Stn Prov Gov Victoria BC V8W 9W8
$2,050
$7,394
Credit
Indexed
Mental or Physical Impairment for Child under 18
Reduced by attendant care and child care expenses
in excess of:
yes
Tuition
no
Education
Full-time Student
Part-time Student
no
Student Loan Interest
EI and CPP
Credit
2013
2012
2011
$4,314
$4,250
$4,151
$2,505
$2,468
$2,410
Actual
Actual
Actual
$200/month
$60/month
$200/month
$60/month
$200/month
$60/month
no
Actual
Actual
Actual
no
Actual
Actual
Actual
Indexed
2010
2009
2008
Personal Credits
Basic Personal Amount
yes
$11,000
$9,373
$9,189
Spousal
Reduced when spousal income exceeds:
yes
$9,653
$965
$8,026
$803
$7,868
$787
Eligible Dependant
Reduced when dependant income exceeds:
yes
$9,653
$965
$8,026
$803
$7,868
$787
Infirm Dependent
Reduced when dependant income exceeds:
yes
$4,118
$6,559
$4,101
$6,533
$4,021
$6,405
In-home Care of Relative
Reduced when relative’s income exceeds:
yes
$4,118
$13,936
$4,101
$13,881
$4,021
$13,608
Age (65 or older by end of tax yr)
Reduced when income exceeds:
yes
$4,220
$31,413
$4,203
$31,288
$4,203
$31,288
Pension
no
$1,000
$1,000
$1,000
Adoption Expense
Based on federal indexed maximum amount
no
Actual
(to a max. of
$10,975)
Actual
(to a max. of
$10,909)
Actual
(to a max. of
$10,909)
Charitable and Other Gifts
Lowest tax rate on first $200; highest rate on excess
no
Actual
Actual
Actual
Medical Expense
Reduced by lesser of 3% of net income or threshold
noted:
yes
Actual
Actual
$1,949
Actual
$1,911
Mental or Physical Impairment
yes
$7,058
$7,030
$6,892
Mental or Physical Impairment for Child under 18
Reduced by attendant care and child care expenses
in excess of:
yes
$4,118
$4,101
$4,021
$2,391
$2,381
$2,334
Tuition
no
Actual
Actual
Actual
Education
Full-time Student
Part-time Student
no
$200/month
$60/month
$200/month
$60/month
$200/month
$60/month
Student Loan Interest
no
Actual
Actual
Actual
EI and CPP
no
Actual
Actual
Actual
BC General Income Tax Credits: 2005-2013
$1,957
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Credit
Indexed
2007
2006
2005
Personal Credits
Basic Personal Amount
yes
$9,027
$8,858
$8,676
Spousal
Reduced when spousal income exceeds:
yes
$7,729
$773
$7,585
$759
$7,429
$743
Eligible Dependant
Reduced when dependant income exceeds:
yes
$7,729
$773
$7,585
$759
$7,429
$743
Infirm Dependent
Reduced when dependant income exceeds:
yes
$3,949
$6,292
$3,876
$6,174
$3,797
$6,047
In-home Care of Relative
Reduced when relative’s income exceeds:
yes
$3,949
$13,368
$3,877
$13,118
$3,796
$12,849
Age (65 or older by end of tax yr)
Reduced when income exceeds:
yes
$4,048
$30,132
$3,972
$29,570
$3,972
$29,570
Pension
no
$1,000
$1,000
$1,000
Adoption Expense
Based on federal indexed maximum amount
no
Actual
(to a max. of
$10,445)
n/a
n/a
Charitable and Other Gifts
Lowest tax rate on first $200; highest rate on excess
no
Actual
Actual
Actual
Medical Expense
Reduced by lesser of 3% of net income or threshold
noted:
yes
Actual
Actual
$1,842
Actual
$1,804
Mental or Physical Impairment
yes
$6,770
$6,644
$6,507
Mental or Physical Impairment for Child under 18
Reduced by attendant care and child care expenses
in excess of:
yes
$3,950
$3,876
$3,796
$2,293
$2,250
$2,204
Tuition
no
Actual
Actual
Actual
Education
Full-time Student
Part-time Student
no
$200/month
$60/month
$200/month
$60/month
$200/month
$60/month
Student Loan Interest
no
Actual
Actual
Actual
EI and CPP
no
Actual
Actual
Actual
Further Information
Online: gov.bc.ca/incometaxes
Telephone (Victoria): 250 387-3332
Toll free in Canada: 1 877 387-3332
Email: ITBTaxQuestions@gov.bc.ca
$1,877
Canada Revenue Agency
Online: www.cra-arc.gc.ca
Toll free in Canada: 1 800 959-8281
The information in this information sheet is for your convenience and guidance and
is not a replacement for the legislation. You can find a link to the Income Tax Act and
regulations online at gov.bc.ca/incometaxes (go to Personal Income Tax and then
Forms and Publications).
BC General Income Tax Credits: 2005-2013
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