Primary responsible person (за дитину) отримає податковий кредит, який не буде залежати від доходу, кожного року з фіксованої суми вираховується відсоток.
В 2024 році при поданні декларації будуть фігурувати такі цифри:
$9,872 for
The amount of the federal disability amount tax credit is $9,872 for 2024 ($9,428 for 2023), with a supplement of $5,758 for 2024 ($5,500 for 2023) for taxpayers under 18 years of age.
Ось як він рахується:
The Federal and Provincial amounts consist of a ‘Base Amount’ and, if applicable, a ‘Supplemental Amount.’ The Supplemental Amount is provided to eligible individuals who are under 18 years of age at the end of the tax year. We’ll further explain these components below:
Base Amount:
The Federal base amount is around 15% of the base amount ($9,428 as of 2023), equating to about $1,414.2.
The Provincial base amount is around 5.6% of the disability amount for that tax year ($8,986 as of 2023), equating to about $503.2.
Supplemental Amount:
The Federal supplemental portion is 15% of the base amount ($5,500 as of 2023), equating to about $825.
The Provincial supplemental portion is around 5.6% of the disability amount for that tax year ($5,242 as of 2023), equating to about $293.55.
Therefore, the base amount from both Federal and Provincial sources is around $1,917.4, and the supplemental amount from both Federal and Provincial sources is approximately $1,118.55.
Based on the calculation example above, an adult in British Columbia would receive approximately $1,917.4 for the year 2023. When combining the “Base Amount” and “Supplemental Amount,” an eligible individual under 18 in British Columbia would receive $3,035.95 in Disability Tax Credits for the 2023 tax year.
