2011 indexation adjustment for personal income tax and benefit amounts

Indexation increase of 1.4 per cent for 2011
|Canadian Payroll Reporter|Last Updated: 12/02/2010

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 Jan. 1, 2011. 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, 2011, to coincide with the beginning of the program year for payment of these benefits.

The following chart compares the indexed amounts for the 2010 and 2011 tax years. It reflects an indexation increase of 1.4 per cent for 2011.

 2011
($)
2010
($)

Tax bracket thresholds

Taxable income above which the 22 per cent bracket begins

41,544

40,970

Taxable income above which the 26 per cent bracket begins

83,088

81,941

Taxable income above which the 29 per cent bracket begins

128,800

127,021

Amounts relating to non‑refundable tax credits

Basic personal amount

10,527

10,382

Age amount

6,537

6,446

Net income threshold

32,961

32,506

Spouse or common-law partner amount (max.)

10,527

10,382

Amount for an eligible dependant (max.)

10,527

10,382

Amount for children under age 18 (max. per child)

2,131

2,101

Canada employment amount (max.)

1,065

1,051

Infirm dependant amount (max. per dependant)

4,282

4,223

Net income threshold

6,076

5,992

Caregiver amount (max. per dependant)

4,282

4,223

Net income threshold

14,624

14,422

Disability amount

7,341

7,239

Supplement for children with disabilities (max.)

4,282

4,223

Threshold relating to allowable child care and attendant care expenses

2,508

2,473

Adoption expenses (max. per adoption)

11,128

10,975

Medical expense tax credit—3 per cent of net income ceiling

2,052

2,024

Refundable medical expense supplement

Maximum supplement

1,089

1,074

Minimum earnings threshold

3,179

3,135

Family net income threshold

24,108

23,775

Old Age Security repayment threshold

67,668

66,733

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

Income exclusion (max. per month)

320

315

Tradesperson’s tools deduction

Threshold amount relating to cost of eligible tools

1,065

1,051

Goods and Services Tax/Harmonized Sales Tax credit

Adult maximum

253

250

Child maximum

133

131

Single supplement

133

131

Phase-in threshold for the single supplement

8,209

8,096

Family net income at which credit begins to phase out

32,961

32,506

Canada Child Tax Benefit 

Base benefit

1,367

1,348

Additional benefit for third child

95

94

Family net income at which base benefit begins to phase out

41,544

40,970

National Child Benefit (NCB) supplement

First child

2,118

2,088

Second child

1,873

1,848

Third child

1,782

1,758

Family net income at which NCB supplement begins to phase out

24,183

23,855

Family net income at which NCB supplement phase-out is complete

41,544

40,970

Canada Disability Benefit (CDB) 

Maximum benefit

2,504

2,470

Family net income at which CDB supplement begins to phase out

41,544

40,970

Children’s Special Allowances (CSA)

CSA Base Amount

3,485

3,436

Add Comment

  • *
  • *
  • *
  • *