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Tax return changes for 2019 in Canada

Tax rules change every year and 2019 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 Prince Edward Island Quebec Saskatchewan

Federal tax changes in 2019

Tax return schedule changes

Schedule 1 has been eliminated and information has been merged with T1 tax return form. Schedule 4 and 12 have been eliminated and worksheet can be used instead.

Enhanced Canada Pension Plan/Quebec Pension Plan - Line 22215

Starting in 2019, the Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) are being gradually enhanced. You can claim a deduction for your enhanced contributions to the CPP or QPP on line 22215.

Canada Workers Benefit (CWB) - Line 45300

For 2019, the Canada workers benefit (CWB) replaces and strengthens the working income tax benefit (WITB). The CWB is an enhanced, more accessible, refundable tax credit.

Home Buyers' Plan

The maximum amount you can withdraw from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan (HBP) increased from $25,000 to $35,000 for withdrawals made after March 19, 2019.

Allowances for members of legislative assemblies and certain municipal officers

For 2019 and later tax years, non-accountable allowances paid to elected members of legislative assemblies, certain municipal officers, and members of public or separate school boards are required to be fully included in income.

Zero-emission vehicles

If you are claiming employment expenses, you may be able to claim capital cost allowance on zero-emission vehicles. Starting in 2019, there is a temporary enhanced first-year capital cost allowance of 100% for eligible zero-emission vehicles. Eligible vehicles must be acquired after March 18, 2019, and become available for use before 2024.

Investment tax credit - Line 41200

Eligibility for the mineral exploration tax credit for an individual has been extended to flow-through share agreements entered into before April 2024.

Employment insurance maternity and parental benefits and provincial parental insurance plan benefits - Line 11905

Report the amount of the employment insurance maternity and parental benefits you received in 2019 on this line.

Taxable scholarships - Line 13010

Report taxable scholarships, fellowships, bursaries, and artists' project grants on line 13010.

Alberta tax changes in 2019

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 19,369 ;
  • Maximum age amount increased to 5,397 ;
  • Spouse amount increased to 19,369 ;
  • Amount for an eligible dependent increased to 19,369;
  • Maximum caregiver amount for dependent increased to 11,212 ;
  • Maximum amount for infirm dependent increased to 11,212 ;
  • Maximum disability amount increased to 14,940 ;
  • Maximum adoption amount for eligible child increased to 13,247 ;

Dividend tax credit

The rate that applies to “other than eligible dividends” has changed to 2.18% for 2019.

British Columbia tax changes in 2019

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 10,682 ;
  • Maximum age amount increased to 4,791 ;
  • Maximum spouse amount is now 9,147 ;
  • Maximum amount for an eligible dependent is now 9,147 ;
  • Maximum BC caregiver amount for dependent increased to 4,674 ;
  • Maximum disability amount increased to 8,012 ;
  • Maximum adoption amount for eligible child increased to 16,255 ;

The British Columbia mining flow-through share tax credit and mining exploration tax credit have been made permanent. The training tax credits have been extended until the end of 2019. The farmers' food donation tax credit has been extended until the end of 2020. The maximum credit amount that can be claimed by an individual for the venture capital tax credit has increased. The education tax credit has been discontinued. Students can continue to carry forward unused amounts to claim in a future year.

Manitoba tax changes in 2019

Change in provincial non-refundable tax credit

  • Basic personal amount increased to 9,626 ;
  • Maximum age amount remains at 3,728 ;
  • Maximum spouse amount remains at 9,134 ;
  • Maximum amount for an eligible dependent remains at 9,134 ;
  • Maximum caregiver amount for dependent remains at 3,605 ;
  • Maximum amount for infirm dependent remains at 3,605 ;
  • Maximum disability amount remains at 6,180 ;
  • Maximum adoption amount for eligible child remains at 10,000 ;

$250 deductible for the education property tax credit has been eliminated and the calculation of occupancy cost is based on school taxes paid. The small business venture capital tax creidt has been extended for three years until the end of 2022.

New Brunswick tax changes in 2019

Climate action incentive - removed

Climate action incentive has been removed.

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 10,264 ;
  • Maximum age amount increased to 5,012 ;
  • Maximum spouse amount and amount for an eligible dependent increased to 8,716 ;
  • Maximum caregiver amount for dependent increased to 4,847 ;
  • Maximum amount for infirm dependent increased to 4,847 ;
  • Maximum disability amount increased to 8,310 ;

Change in dividend tax credit rate

The rate used to calculate the dividend tax credit has decreased to 2.75% for other than eligible dividends.

Tuition credit - re-introduced

The New Brunswick tuition tax credit has been re-introduced for 2019 and later tax years. New Brunswick tuition fees paid for 2017 and 2018 must be reported on the 2019 return, and can be used in that year or carried forward to a future year. Amounts from 2017 and 2018 can only be claimed by the student and cannot be transferred to a supporting person.

Newfoundland and Labrador tax changes in 2019

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 $37,591, tax rate is 8.7%
  • From $37,591 to $75,181, tax rate is 14.5%
  • From $75,181 to $134,224, tax rate is 15.8%
  • From $134,224 to $187,913, tax rate is 17.3%
  • For income more than $187,913, 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 $9,414 ;
  • Maximum age amount increased to $6,009 ;
  • Maximum spouse amount and amount for an eligible dependent increased to $7,692 ;
  • Maximum caregiver amount for dependent and amount for infirm dependent increased to $2,990 ;
  • Maximum disability amount increased to $6,352 ;
  • Maximum adoption amount for eligible child increased to $12,704 ;

A new non-refundable Search and rescue volunteer tax credit is available to eligible volunteers beginning January 1, 2019.

Nova Scotia tax changes in 2019

Change in provincial non-refundable tax credit

The age amount, the basic personal amount, the spouse or common-law partner amount, and the amount for an eligible dependant have increased for individuals with a taxable income of $25,000 or less. The increase is phased out for taxable income between $25,000 and $75,000. Here is the summary of changes:

  • Basic personal amount can vary from $8,481 to $11,481 ;
  • Maximum age amount can vary from $4,141 to $5,606 ;
  • Maximum spouse amount and amount for an eligible dependent can vary from $8,481 to $11,481 ;
  • Maximum amount for infirm dependent increased to $2,798;
  • Maximum caregiver amount for dependent increased to $4,898;
  • Maximum disability amount increased to $7,341 ;

Change in dividend tax credit rate

The rate used to calculate the dividend tax credit has decreased to 2.99% for other than eligible dividends.

Innovation equity tax credit

A new non-refundable innovation equity tax credit has been introduced for eligible investors who invest in a qualifying venture capital fund. It can be claimed on form T225.

Venture capital tax credit

A new non-refundable venture capital tax credit has been introduced for individual investors who invest in a venture capital corporation or fund. It can be claimed on form T224.

Ontario tax changes in 2019

Low-income individuals and families tax credit - new

A new non-refundable low-income individuals and families tax credit has been introduced for eligible individuals with employment income.Our program will automatically calculate this based on your information.

Childcare access and relief from expenses tax credit - new

A new refundable childcare access and relief from expenses tax credit has been introduced for families with eligible child care expenses. Our program will automatically calculate this based on your information for child care expenses.

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 $10,582 ;
  • Maximum age amount increased to $5,166 ;
  • Maximum spouse amount and amount for an eligible dependent increased to $8,985 ;
  • Maximum caregiver amount for dependent and amount for infirm dependent is $4,987 ;
  • Maximum disability amount increased to $8,549 ;
  • Maximum adoption amount for eligible child increased to $12,910 ;

Prince Edward Island tax changes in 2019

Change in dividend tax credit rate

The rate used to calculate the dividend tax credit has decreased to 2.74% for other than eligible dividends.

Quebec tax changes in 2019

Senior assistance tax credit

If you were 70 or over on December 31, 2019, you may be entitled to the senior assistance tax credit. The maximum tax credit is $400 if you had a spouse on December 31, 2019, or $200 if you did not.

Automatic payment of certain tax credits

You no longer have to claim the solidarity tax credit (basic amount and spouse's portion of the QST component), the work premium or the tax shield. However, to make sure that you receive the full amount you are entitled to, you should complete Schedule D or P.

Home buyers' tax credit

If you bought a qualifying home in 2019, you may be entitled to the home buyers' tax credit.

RénoVert tax credit

The period of eligibility for the RénoVert tax credit has been extended to March 31, 2019.

Tax credit for experienced workers - line 391

The age of eligibility for the tax credit for experienced workers has been lowered from 63 to 61, and the maximum eligible work income on which the credit is calculated has been increased from $8,000 to $11,000 for workers 65 or over. The maximum tax credit is $1,650.

Tax credit for childcare expenses - line 455

The limit on childcare expenses for a child with a severe and prolonged impairment of mental or physical functions has been increased from $11,000 to $13,000, while the limit for a child born after December 31, 2011, has been increased from $9,000 to $9,500.

Dividend tax credit - line 128 and 415

The gross-up percentage for ordinary dividends went from 17% to 16%. the rate of the dividend tax credit applicable to the actual amount of ordinary dividends went from 8.2485% (the rate for 2017) to 8.178%, for the period from January 1 to March 27, 2019; and 7.2848%, for the period from March 28 to December 31, 2019. The rate of the tax credit applicable to the actual amount of eligible dividends went from 16.422% to 16.3668% for the period from March 28 to December 31, 2019.

Tax credits for Capital régional et coopératif Desjardins shares - line 422

The rate of the tax credit for the acquisition of Capital régional et coopératif Desjardins shares has been reduced from 40% to 35% for shares acquired after February 28, 2019. You can claim a non-refundable tax credit equal to 10% of the value of exchanged Capital régional et coopératif Desjardins shares.

Amount for a person living alone - line 361

Grandparents and great-grandparents living with their grandchildren or great-grandchildren who are full-time students aged 18 or older are eligible for the amount for a person living alone now.

Independent living tax credit for seniors - line 462 point 24

The ineligible portion of expenses paid to acquire eligible equipment or fixtures has been reduced from $500 to $250. In addition, alert systems for the hearing-impaired, hearing aids, non-motorized wheelchairs and other equipment and fixtures are now eligible.

Tax credit for caregivers - line 462 point 2

This tax credit is now open to a fourth type of caregiver—those who support an eligible relative whom they regularly and continuously assist in carrying out a basic activity of daily living.

Volunteer respite services - line 462 point 20

The minimum number of hours of service you must provide to a caregiver has been reduced from 400 to 200.

Tax credit for taxi drivers - line 462 point 3

The maximum tax credit for taxi drivers has been increased from $1,069 to $1,074.

Tax credit for a large cultural donation - line 395

The eligibility period for the tax credit for a large cultural donation has been extended to 2023.

Income splitting rules changes

Under new rules that came into effect in 2019, the special tax on split income now applies to individuals 18 or older and to other types of income. You can deduct split income on line 295.

Quebec prescription drug insurance plan

On July 1, 2019, the contribution rates for the Québec prescription drug insurance plan were decreased. Consequently, the maximum premium has been reduced from $667 to $616. However, the maximum premium payable for 2019 is $641.50.

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 $1,150 ;
  • Basic personal amount increased to $15,012 ;
  • The amount for a person living alone increased to $1,721 on schedule B ;
  • Age amount increased to $3,158 on schedule B ;

Saskatchewan tax changes in 2019

Change in dividend tax credit rate

The rate used to calculate the dividend tax credit for other than eligible dividends has been changed to 3.362%.