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Tax return changes for 2017 in Canada

Tax rules change every year and 2017 tax year is no exception. We have consolidated all the tax changes by province for your easy consumption. Review the federal change and the province specific changes applicable to you. If you have any questions, you can Contact Us with subject 'new tax changes'.

Federal Alberta British Columbia Manitoba New Brunswick Newfoundland and Labrador Nova Scotia Ontario Quebec Saskatchewan Prince Edward Island

Federal tax changes in 2017

Express notice of assessment (NOA)

Starting 2017 tax year, you can access your express notice of assessment online. To use this secure service, you must be signed up and registered with CRA's My Account. This option is available in Results tab once you complete your tax return .

Canada caregiver amount (S1: Line 304 / 307)

The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits on line 304 and 307 if the person you are making the claim for has an impairment in physical or mental functions.

Your tuition, education, and textbook amounts (S1: Lines 323)

As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

Medical expenses (S1: line 330 and 331)

Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years.

Donations and gifts (S1: line 349)

A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program.

Public transit amount (S1:line 364)

As of July 1, 2017, this amount has been eliminated. You can claim this amount for expenses till 30 Jun 2017.

Children’s arts amount(S1: line 370)

As of January 1, 2017, this amount has been eliminated.

Children’s fitness amount(T1: line 458 and 459)

As of January 1, 2017, this amount has been eliminated.

Investment tax credit

The rate that applies to “other than eligible dividends” has changed for 2017.

Investment tax credit (S1: Line 412)

Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit.

Labour-sponsored funds tax credit(S1: Line 411 and 419)

As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour-sponsored venture capital corporations (LSVCC) has been eliminated.

Alberta tax changes in 2017

Change in provincial non-refundable tax credit

Provincial non-refundable tax credits have been increased resulting in more income tax savings and a bigger tax refund for you. Here is the summary of changes:

  • Basic personal amount increased to 18,690 ;
  • Maximum age amount increased to 5,208 ;
  • Spouse amount increased to 18,690 ;
  • Amount for an eligible dependent increased to 18,690;
  • Maximum caregiver amount for dependent increased to 10,820 ;
  • Maximum amount for infirm dependent increased to 10,819 ;
  • Maximum disability amount increased to 14,417 ;
  • Maximum adoption amount for eligible child increased to 12,783 ;

New Alberta investor tax credit

A new refundable tax credit, the Alberta investor tax credit, is available to investors who acquired shares from a venture capital corporation or eligible business corporation registered in Alberta.

Dividend tax credit

The rate that applies to “other than eligible dividends” has changed for 2017.

British Columbia tax changes in 2017

Change in provincial non-refundable tax credit

Provincial non-refundable tax credits have been increased resulting in more tax savings for you. Here is the summary of changes:

  • Basic personal amount increased to 10,208 ;
  • Maximum age amount increased to 4,578 ;
  • Maximum spouse amount is now 8,740 ;
  • Maximum amount for an eligible dependent is now 8,740 ;
  • Maximum caregiver amount for dependent increased to 4,467 ;
  • Maximum amount for infirm dependent increased to 4,467 ;
  • Maximum disability amount increased to 7,656 ;
  • Maximum adoption amount for eligible child increased to 15,670 ;

Volunteer firefighters’ amount (VFA)) and the search and rescue volunteers’ amount (SRVA) - new non-refundable credit

You can claim either the VFA or the SRVA if the rules are met for claiming the amount on line 362 or 395 of federal Schedule 1.

Dividend tax credit

The rate that applies to “other than eligible dividends” has changed for 2017.

Manitoba tax changes in 2017

Change in provincial non-refundable tax credit

  • Basic personal amount increased to 9,271 ;
  • Maximum age amount increased to 3,728 ;
  • Maximum spouse amount is now 9,134 ;
  • Maximum amount for an eligible dependent is now 9,134 ;
  • Maximum caregiver amount for dependent increased to 3,605 ;
  • Maximum amount for infirm dependent increased to 3,605 ;
  • Maximum disability amount increased to 6,180 ;
  • Maximum adoption amount for eligible child is 10,000 ;

Change in Manitoba tuition fee income tax rebate

Maximum amount for Manitoba tuition fee income tax rebate is now $500. In addition, the advance tuition fee income tax rebate has been eliminated for tuition and ancillary fees paid for a school term that began after April 2017.

Change in Manitoba primary caregiver tax credit

The limit of three qualifying care recipients has been removed when claiming the primary caregiver tax credit; however, the maximum total amount is $1,400, regardless of the number of care recipients.

New Brunswick tax changes in 2017

Change in provincial non-refundable tax credit

Provincial non-refundable tax credits have been increased resulting in more tax savings for you. Here is the summary of changes:

  • Basic personal amount increased to 9,895 ;
  • Maximum age amount increased to 4,831 ;
  • Maximum spouse amount and amount for an eligible dependent increased to 8,402 ;
  • Maximum caregiver amount for dependent increased to 4,673 ;
  • Maximum amount for infirm dependent increased to 4,673 ;
  • Maximum disability amount increased to 8,011 ;

Change in tuition and education credit

Tuition and education tax credits have been eliminated for the 2017 and later years. Unused education and tuition tax credits from tax years before 2017 can still be claimed directly by student in 2017 and later tax years.

Change in dividend tax credit rate

The rate used to calculate the dividend tax credit for eligible dividends has increased to 14% and has decreased to 3.245% for other than eligible dividends.

Newfoundland and Labrador tax changes in 2017

Change in personal income levels for tax rate

Provincial income levels have changed for tax rate. Here is the summary of changes:

  • From $0 to $35,851, tax rate is 8.7%
  • From $35,851 to $71,701, tax rate is 14.5%
  • From $71,701 to $128,010, tax rate is 15.8%
  • From $128,010 to $179,214, tax rate is 17.3%
  • For income more than $179,214, tax rate is 18.3%

Change in provincial non-refundable tax credit

Provincial non-refundable tax credits have been increased resulting in more tax savings and bigger tax refund you. Here is the summary of changes:

  • Basic personal amount increased to $8,978 ;
  • Maximum age amount increased to $5,731 ;
  • Maximum spouse amount and amount for an eligible dependent increased to $7,336 ;
  • Maximum caregiver amount for dependent and amount for infirm dependent increased to $2,851 ;
  • Maximum disability amount increased to $6,058 ;
  • Maximum adoption amount for eligible child increased to $12,116 ;

Nova Scotia tax changes in 2017

Surprisingly, we could not find any changes for Nova Scotia to report here.

Ontario tax changes in 2017

Change in tuition and education credit

The tuition and education tax credits are being eliminated. Ontario students will still be able to claim the tuition tax credit for eligible tuition fees paid for studies before September 5, 2017. They will also be able to claim the education tax credit for months of study before September 2017.

Elimination of Ontario children’s activity tax credit and Ontario healthy homes renovation tax credit

The Ontario children’s activity tax credit and Ontario healthy homes renovation tax credit have been eliminated for 2017 and later tax years.

New Ontario seniors’ public transit tax credit

Eligible seniors (65 years or older) can claim this credit for amount paid for public transit pass beginning July 1, 2017.

New Ontario caregiver tax credit

The Ontario caregiver tax credit replaces the caregiver and infirm dependant tax credits. You may be able to claim this amount for an eligible relative who was dependent on you because of a mental or physical infirmity at any time in the year.

Change in provincial non-refundable tax credit

Provincial non-refundable tax credits have been increased resulting in more tax savings for you. Here is the summary of changes:

  • Basic personal amount increased to $10,171 ;
  • Maximum age amount increased to $4,966 ;
  • Maximum spouse amount and amount for an eligible dependent increased to $8,636 ;
  • Maximum caregiver amount for dependent and amount for infirm dependent is $4,794 ;
  • Maximum disability amount increased to $8,217 ;
  • Maximum adoption amount for eligible child increased to $12,409 ;

Quebec tax changes in 2017

Basic personal amount

The basic personal amount has been increased from $11,550 to $14,890.

RénoVert tax credit - extension

The period of eligibility for the RénoVert tax credit has been extended to March 31, 2018. This applies to all recognized work other than certain types of work related to water conservation and quality, which may entitle you to the new tax credit for the upgrading of residential waste water treatment systems.

Tax credit for the upgrading of residential waste water treatment systems - line 462 point 33

You could be entitled to the refundable tax credit for the upgrading of residential waste water treatment systems if you or your spouse paid qualified expenditures for work done to your principal residence’s waste water treatment system under a contract with a qualified contractor signed after March 31, 2017.

Tax credit for the restoration of a secondary residence - line 462 point 34

you could be entitled to a tax credit for the restoration of a secondary residence if you meet the following conditions:

  • You (or your spouse) paid eligible expenses to restore a secondary residence that was damaged by the severe flooding that hit a number of Québec municipalities from April 5 to May 16, 2017.
  • You obtained, from the Ministère de la Sécurité publique or the municipality where the residence is located, a certificate confirming that the subjacent land was hit by flooding that occurred in a territory covered by the Programme d’aide financière spécifique relatif aux inondations survenues du 5 avril au 16 mai 2017 (special financial assistance program for the flooding from April 5 to May 16, 2017).
  • The residence does not qualify as a principal residence under the program.
  • Tax credit for workers 63 or older - line 391

    The age of eligibility for the tax credit for workers has been lowered from 64 to 63. In addition, the maximum eligible work income has been increased from $6,000 to $8,000 for workers 65 or older. The maximum tax credit is $1,200.

    Capital gains deduction - line 139 and 292

    If, as part of the transfer of a family business, you disposed of qualified shares in a farming or fishing corporation or a small business corporation, you may be entitled to a capital gains deduction.

    Tax credits for donations and gifts - line 395

    The rate of the tax credit for donations and gifts has been increased for individuals whose marginal tax rate is higher than 24%.

    Tax credit for home-support services for seniors - line 391

    The eligibility age for the tax credit for workers has been lowered from 65 to 64. In addition, the maximum eligible work income has been increased from $4,000 to $6,000 for workers 65 or older.

    Tax credit for home-support services for seniors - line 458

    The tax credit rate has been raised from 34% to 35% of your eligible expenses.

    Tax credit for caregivers - line 462 point 2

    The tax credit that a person taking care of his or her spouse can claim has been increased from $1,000 to $1,007.

    Health contribution

    The health contribution has been eliminated for all taxpayers.

    Quebec prescription drug insurance plan

    On July 1, 2017, the contribution rates for the Québec prescription drug insurance plan were increased. Consequently, the maximum premium has been increased from $660 to $667. However, the maximum premium payable for the entire 2017 taxation year is $663.50.

    Change in provincial non-refundable tax credit

    Provincial non-refundable tax credits have been increased resulting in more tax savings for you. Here is the summary of changes:

    • Deduction for workers increased to $1,140 ;
    • The amount for a person living alone increased to $1,707 on schedule B ;
    • Age amount increased to $3,132 on schedule B ;

    Saskatchewan tax changes in 2017

    Saskatchewan employee’s tools tax credit

    The Saskatchewan employee’s tools tax credit has been eliminated. However, the carry-forward of the unused one-time trade entry credit can still be claimed for 2017 and 2018.

    Change in tuition and education credit

    The tuition and education amounts are eliminated for eligible tuition fees paid for studies that began after June 30, 2017. However, unused provincial tuition and education amounts can still be carried forward.

    Change in provincial income tax rate

    The personal income tax rates have been reduced for all taxable income levels. Here is the summary of changes:

    • From $0 to $45,225, tax rate is 10.75%
    • From $45,225 to $129,214, tax rate is 12.75%
    • For income more than $129,214, tax rate is 14.75%

    Change in provincial non-refundable tax credit

    Provincial non-refundable tax credits have been increased resulting in more tax savings and a bigger tax refund for you. Here is the summary of changes:

    • Basic personal amount increased to $16,065 ;
    • Maximum age amount increased to $4,894 ;
    • .
    • Maximum spouse amount and amount for an eligible dependent increased to $16,065 ;
    • Maximum caregiver amount for dependent and amount for infirm dependent increased to $9,464 ;
    • Maximum disability amount increased to $9,464 ;

    Change in dividend tax credit rate

    The rate used to calculate the dividend tax credit for eligible dividends has changed to 10.75%.

    Prince Edward Island tax changes in 2017

    Change in provincial non-refundable tax credit

    Provincial non-refundable tax credits have been increased resulting in more tax savings and a bigger tax refund for you. Here is the summary of changes:

    • Basic personal amount increased to $8,160 ;
    • .
    • Maximum spouse amount and amount for an eligible dependent increased to $6,931 ;