¹ Gradually reduced when revenue exceeds $173,205 down to a minimum of $14,156 when revenue reaches $246,752.

² Reduced by the net income of the spouse or dependant.

³ Potential $2,616 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).

⁴ Reduced by 18.75% for each $1 exceeding $40,925 (nil at $51,960).

⁵ The person must not have a minor child in December.

⁶ Reduced of child’s income (excluding scholarship); $9,563 if only one session is completed during the year.

⁷ Limited to two sessions per year; amount reduced of dependant’s income, excluding scholarship.

⁸ Reduced of the dependant’s income (excluding scholarship). The parent must not benefit from the transfer of the parental contribution for adult children
engaged in studies.

⁹ Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.

¹⁰ Reduced by each $1 of net income of the dependant in excess of $19,666 (nil at $28,041).

¹¹ Refundable tax credit in Quebec.

¹² Amount equal to taxpayer’s employment income for the year (max. $1,433).

¹³ In Quebec, deduction for workers (max. $1,380).

¹⁴ Reduced by 15% for each $1 exceeding $44,325 (nil at $102,925).

¹⁵ Reduced by 18.75% for each $1 exceeding $40,925 (nil at $61,181).

¹⁶ Reduced by 18.75% for each $1 exceeding $40,925 (nil at $58,920).

¹⁷ Reduced by child care and caregiver expenses which exceed $3,373 (nil at $9,131).

¹⁸ Reduced if a supplement for disabled child is included in the Family Allowance.

¹⁹ Maximum amount of expenses eligible for the credit.