Fact sheet

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2010 indexation adjustment for personal income tax and benefit amounts

Each year, certain personal income tax and benefit amounts are indexed to inflation using the Consumer Price Index data as reported by Statistics Canada.

Increases to tax bracket thresholds, amounts relating to non-refundable credits, and most other amounts will take effect on January 1, 2010. However, increases to the Canada Child Tax Benefit (including the National Child Benefit Supplement and the Child Disability Benefit) and the goods and services tax credit will take effect on July 1, 2010, to coincide with the beginning of the program year for payment of these benefits.

The following chart compares the indexed amounts for the 2009 and 2010 tax years. It reflects an indexation increase of 0.6% for 2010.

2010 ($) 2009 ($)

Tax bracket thresholds

Taxable income above which the 22% bracket begins 40,970 40,726 [1]
Taxable income above which the 26% bracket begins 81,941 81,452 [1]
Taxable income above which the 29% bracket begins 127,021 126,264

Amounts relating to non-refundable tax credits

Basic personal amount 10,382 10,320 [1]
Age amount 6,446 6,408 [1]
Net income threshold 32,506 32,312
Spouse or common-law partner amount (max.) 10,382 10,320 [1]
Amount for an eligible dependant (max.) 10,382 10,320 [1]
Amount for children under age 18 (max. per child) 2,101 2,089
Canada employment amount (max.) 1,051 1,044
Infirm dependant amount (max. per dependant) 4,223 4,198
Net income threshold 5,992 5,956
Caregiver amount (max. per dependant) 4,223 4,198
Net income threshold 14,422 14,336
Disability amount 7,239 7,196
Supplement for children with disabilities (max.) 4,223 4,198
Threshold relating to allowable child care and attendant care expenses 2,473 2,459
Adoption expenses (max. per adoption) 10,975 10,909
Medical expense tax credit—3% of net income ceiling 2,024 2,011

Refundable medical expense supplement

Maximum supplement 1,074 1,067
Minimum earnings threshold 3,135 3,116
Family net income threshold 23,775 23,633
Old Age Security repayment threshold 66,733 66,335

Certain board and lodging allowances paid to players
on sports teams or members of recreation programs

Income exclusion (max. per month) 315 313

Tradesperson's tools deduction

Threshold amount relating to cost of eligible tools 1,051 1,044

Goods and services tax credit

Adult maximum 250 248
Child maximum 131 130
Single supplement 131 130
Phase-in threshold for the single supplement 8,096 8,047
Family net income at which credit begins to phase out 32,506 32,312

Canada Child Tax Benefit

Base benefit 1,348 1,340
Additional benefit for third child 94 93
Family net income at which base benefit begins to phase out 40,970 40,726 [1]

National Child Benefit (NCB) supplement

First child 2,088 2,076
Second child 1,848 1,837
Third child 1,758 1,747
Family net income at which NCB supplement begins to phase out 23,855 23,710 [2]
Family net income at which NCB supplement phase-out is complete 40,970 40,726 [1]

Canada Disability Benefit (CDB)

Maximum benefit 2,470 2,455
Family net income at which CDB supplement begins to phase out 40,970 40,726 [1]

Children's Special Allowances (CSA)

CSA Base Amount 3,436 3,416

Notes:

[1] Under changes announced in the January 27, 2009 Federal Budget, certain values changed for 2009 as follows:

  • The upper taxable income threshold of the 15% tax bracket was increased to $40,726.
  • The upper taxable income threshold of the 22% tax bracket was increased to $81,452.
  • The basic personal amount, the maximum spouse or common-law partner amount, and the maximum amount for an eligible dependant were increased to $10,320.
  • The maximum age amount was increased to $6,408.
  • The family net income at which the CCTB and CDB begins to be phased out and at which the NCB supplement phase-out is complete for most families, changed to $40,726.

[2] The 2009 value increased to $23,710 as a result of changes to the federal tax bracket threshold amounts as noted in Note 1, above.

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Date modified:
2014-12-03