This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.

1Gradually reduced when revenue exceeds $150,473, to a minimum of $12,298 when revenue reaches $214,368.
2Reduced by net income of spouse or dependant.
3Potential $2,273 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
4Reduced for each $1 exceeding $889 (nil at $9,771).
5Other than a person for whom the tax credit for caregivers is claimed.
6Reduced for each $1 exceeding $7,008 (nil at $11,948).
7Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
8Reduced by each $1 of net income of the dependant in excess of $17,085 (nil at $24,361).
9Reduced for each $1 exceeding $16,869 (nil at $21,809).
10Amount equal to taxpayer’s employment income for the year (max. $1,245).
11Reduced by 15% for each $1 exceeding $38,508 (nil at $89,421).
12Reduced by 15% for each $1 exceeding $38,019 (nil at $72,066).
13Reduced by child care and caregiver expenses exceeding $2,930 (nil at $7,933).
14Reduced by child care and caregiver expenses exceeding $2,892 (nil at $7,832).
15Maximum amount of expenses eligible for the credit.
16Refundable tax credit available in New Brunswick.