What’s New on Federal and Provincial Government Tax Deductions for ON. and QC.
2011
| Basic Deduction’s | Federal | Ontario | Quebec |
| Basic Personal amount | $10,527 | $9,104 | $10,640 |
| Spousal/Equivalent amount | $10,527 | $7,730 | $10,640 |
| Age Credit | $6,537 | $4,445 | $2,290 |
| Disability amount | $7,341 | $7,355 | $2,420 |
|
Disability amount supplement for children with severe disabilities |
$11,623 | $11,645 | |
| Education credit (Full Time) | $465/per month | $490/per month | $3,930 by standard |
| Education credit (Part Time) | $140/per month | $147/per month | RL 8 |
| Tuition & Education amounts transferred | $5,000 | $6,295 | |
| Ontario Tax Rates: | |||
| 1st Tax Bracket | $37,774 or less | 5.05% | |
| 2nd Tax Bracket | $37,775 to $75,550 | 9.15% | |
| 3rd Tax Bracket | $75,551 & up | 11.16% | |
| Federal Tax Rates: | |||
| 1st Tax Bracket | $41,544 or less | 15% | |
| 2nd Tax Bracket | $41,545 to $83,088 | 22% | |
| 3rd Tax Bracket | $83,089 to $128,000 | 26% | |
| 4th Tax Bracket | $128,001 and over | 29% | |
| Quebec: | |||
| 1st Tax Bracket | $39,060 or less | 16% | |
| 2nd Tax Bracket | $39,061 to $78,120 | 20% | |
| 3rd Tax Bracket | $78,121 and over | 24% | |
2010
| Basic Deduction’s | Federal | Ontario | Quebec |
| Basic Personal amount | $10,382 | $8,943 | $10,505 |
| Spousal/Equivalent amount | $10,382 | $7,594 | $10,505 |
| Age Credit | $6,446 | $4,366 | $2,260 |
| Disability amount | $7,239 | $7,225 | $2,390 |
| Disability amount supplement for children with severe disabilities | $4,223 | $11,439 | |
| Education credit (Full Time) | $465/per month | $481/per month | $3,770 by standard |
| Education credit (Part Time) | $140/per month | $144/per month | RL 8 |
| Tuition & Education amounts transferred | $5,000 | $6,184 | |
| Ontario Tax Rates: | |||
| 1st Tax Bracket | $37,106 or less | 5.05% | |
| 2nd Tax Bracket | $37,107 to $74,214 | 9.15% | |
| 3rd Tax Bracket | $74,215 & up | 11.16% | |
| Federal Tax Rates: | |||
| 1st Tax Bracket | $40,970 or less | 15% | |
| 2nd Tax Bracket | $40,971 to $81,941 | 22% | |
| 3rd Tax Bracket | $81,942 to $127,021 | 26% | |
| 4th Tax Bracket | $127,022 and over | 29% | |
| Quebec: | |||
| 1st Tax Bracket | $38,570 or less | 16% | |
| 2nd Tax Bracket | $38,571 to $77,140 | 20% | |
| 3rd Tax Bracket | $77,141 and over | 24% | |
2009
| Basic Deduction’s | Federal | Ontario | Quebec |
| Basic Personal amount | $9,600 | $8,681 | $10,215 |
| Spousal/Equivalent amount | $9,600 | $7,371 | $10,215 |
| Age Credit | $5,276 | $4,239 | $1,485 per person |
| Disability amount | $7,021 | $7,014 | $2,325 per person |
| Disability amount supplement for children with severe disabilities | $4,095 | $4,091 | |
| Education credit (Full Time) | $465/per month | $468/per month | $3,770 by standard |
| Education credit (Part Time) | $140/per month | $140/per month | RL 8 |
| Tuition & Education amounts transferred | $5,000 | $6,003 | |
| Ontario Tax Rates: | |||
| 1st Tax Bracket | $36,000 or less | 6.05% | |
| 2nd Tax Bracket | $36,000 to $72,041 | 9.15% | |
| 3rd Tax Bracket | $72,041 & up | 11.16% | |
| Federal Tax Rates: | |||
| 1st Tax Bracket | $37,885 or less | 15% | |
| 2nd Tax Bracket | $37,885 to $75,769 | 22% | |
| 3rd Tax Bracket | $75,769 to $123,184 | 26% | |
| 4th Tax Bracket | $123,184 and over | 29% | |
| Quebec: | |||
| 1st Tax Bracket | $37,500 or less | 16% | |
| 2nd Tax Bracket | $37,500 to $75,000 | 20% | |
| 3rd Tax Bracket | $75,000 and over | 24% | |





























