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2017 Tax Season Changes

What’s new for 2017?


Amount for Children’s Arts:

•No credit available after 2016

Education & Textbook Amounts:

•Eliminated education and textbook amount starting 2017
•Tuition credit will continue to provide 15% non-refundable tax credit on eligible fees for tuition/examination fees paid to a qualifying educational institution
•Unused amounts can be transferred to qualified supporting individuals

Children’s Fitness Tax Credit:

•No credit available for tax years after 2016

Canada Child Benefit:

•CCB will not be indexed until the 2020 benefit year

Disability Amount:

•2017 moving forward – Nurse Practitioners are considered eligible practitioners for the purpose of certifying disabilities within the scope of their practice
•They are eligible to sign FORM T2201 Disability Tax Credit Certificate

Medical Expenses:

•Expenses incurred for medical treatments to conceive a child will now be eligible medical expenses, even if there is no medical condition causing the infertility
•Retroactive to the 2007 tax year

Public Transit Passes:

•The claim for public transit passes was eliminated as of July 1st 2017.
•Any passes purchased prior to July 1st 2017 are eligible.

E.I. Compassionate Care Coverage:

•Increased from 6 weeks to 6 months

Claims for Infirm Dependants:


The following non-refundable credits for 2017 & subsequent tax years have been eliminated:
1.Family Care Giver Amount
2.Amount for Infirm Dependants over 18
3.Caregiver Amount

** They have been replaced with the Canada Caregiver Amount

Canada Caregiver Amount:


2-part credit with different rule and amounts for different classes of infirm dependants
1.Spouses, common-law partners, eligible dependants and minor children: the credit is $2,150.00 (for 2017) if the dependant is infirm
2.Other infirm dependants – parents, grandparents, brothers/sisters, aunts/uncles, nieces/nephews, adult children of the claimant or the claimants spouse/common-law partner: the claim is $6,883.00 (for 2017) and is reduced by the dependant’s net income in excess of $16,163.00 (for 2017)

** Tax payers who are required to pay support for a dependant may NOT claim the Canada Caregiver Credit for the same dependant**