Summary Tables
Recalculated examples using 2014 tax rules, not the archived table values. Values are displayed to the nearest dollar; calculations retain cents.
Assumptions: an eligible couple outside Quebec with one child under 18, ordinary employment only, net and taxable income equal to 90% of employment income (a 10% RRSP deduction), standard 2014 CPP/EI and employment amounts, and $1,000 of other claim amounts per spouse multiplied by 15%. The $2,255 ordinary child amount is claimed by the higher earner. The spouse amount uses the other spouse's net income. No caregiver claims, transferred amounts, donations, special federal taxes, provincial taxes or benefits are included. One spouse claims the credit; taxes cannot fall below zero.
The equal-income comparison has the same combined employment income and child, with its own recalculated contributions, spouse amounts and credit. It is not an estimate of benefits or disposable household income.
Sources: 2014 Schedule 1 and revised 2014 Schedule 1-A.
Family Tax Cut
| You / spouse | $0 | $20,000 | $40,000 | $60,000 | $80,000 | $100,000 |
|---|---|---|---|---|---|---|
| $0 | $0 | $0 | $138 | $853 | $2,000 | $2,000 |
| $20,000 | $0 | $0 | $0 | $703 | $1,817 | $1,901 |
| $40,000 | $138 | $0 | $0 | $557 | $557 | $641 |
| $60,000 | $853 | $703 | $557 | $0 | $0 | $84 |
| $80,000 | $2,000 | $1,817 | $557 | $0 | $0 | $84 |
| $100,000 | $2,000 | $1,901 | $641 | $84 | $84 | $0 |
| $120,000 | $2,000 | $2,000 | $1,361 | $804 | $636 | $0 |
| $140,000 | $2,000 | $2,000 | $2,000 | $1,356 | $636 | $0 |
| $160,000 | $2,000 | $2,000 | $2,000 | $1,588 | $868 | $232 |
| $180,000 | $2,000 | $2,000 | $2,000 | $2,000 | $1,408 | $772 |
| $200,000 | $2,000 | $2,000 | $2,000 | $2,000 | $1,948 | $1,312 |
Combined federal tax before → after the credit
| You / spouse | $0 | $20,000 | $40,000 | $60,000 | $80,000 | $100,000 |
|---|---|---|---|---|---|---|
| $0 | $0 → $0 | $0 → $0 | $1,017 → $879 | $4,304 → $3,450 | $8,264 → $6,264 | $12,308 → $10,308 |
| $20,000 | $0 → $0 | $724 → $724 | $3,220 → $3,220 | $6,506 → $5,802 | $10,466 → $8,649 | $14,510 → $12,609 |
| $40,000 | $1,017 → $879 | $3,220 → $3,220 | $5,715 → $5,715 | $9,001 → $8,444 | $12,961 → $12,404 | $17,005 → $16,364 |
| $60,000 | $4,304 → $3,450 | $6,506 → $5,802 | $9,001 → $8,444 | $12,287 → $12,287 | $16,247 → $16,247 | $20,291 → $20,207 |
| $80,000 | $8,264 → $6,264 | $10,466 → $8,649 | $12,961 → $12,404 | $16,247 → $16,247 | $20,207 → $20,207 | $24,251 → $24,167 |
| $100,000 | $12,308 → $10,308 | $14,510 → $12,609 | $17,005 → $16,364 | $20,291 → $20,207 | $24,251 → $24,167 | $28,295 → $28,295 |
| $120,000 | $16,988 → $14,988 | $19,190 → $17,190 | $21,685 → $20,324 | $24,971 → $24,167 | $28,931 → $28,295 | $32,975 → $32,975 |
| $140,000 | $21,668 → $19,668 | $23,870 → $21,870 | $26,365 → $24,365 | $29,651 → $28,295 | $33,611 → $32,975 | $37,655 → $37,655 |
| $160,000 | $26,579 → $24,579 | $28,781 → $26,781 | $31,276 → $29,276 | $34,563 → $32,975 | $38,523 → $37,655 | $42,566 → $42,335 |
| $180,000 | $31,799 → $29,799 | $34,001 → $32,001 | $36,496 → $34,496 | $39,783 → $37,783 | $43,743 → $42,335 | $47,786 → $47,015 |
| $200,000 | $37,019 → $35,019 | $39,221 → $37,221 | $41,716 → $39,716 | $45,003 → $43,003 | $48,963 → $47,015 | $53,006 → $51,695 |
Tax difference from an equal-income family before → after the credit
| You / spouse | $0 | $20,000 | $40,000 | $60,000 | $80,000 | $100,000 |
|---|---|---|---|---|---|---|
| $0 | $0 → $0 | $0 → $0 | $293 → $155 | $1,084 → $231 | $2,549 → $549 | $3,943 → $1,943 |
| $20,000 | $0 → $0 | $0 → $0 | $0 → $0 | $791 → $88 | $2,101 → $285 | $2,222 → $322 |
| $40,000 | $293 → $155 | $0 → $0 | $0 → $0 | $637 → $80 | $674 → $117 | $758 → $117 |
| $60,000 | $1,084 → $231 | $791 → $88 | $637 → $80 | $0 → $0 | $0 → $0 | $84 → $0 |
| $80,000 | $2,549 → $549 | $2,101 → $285 | $674 → $117 | $0 → $0 | $0 → $0 | $84 → $0 |
| $100,000 | $3,943 → $1,943 | $2,222 → $322 | $758 → $117 | $84 → $0 | $84 → $0 | $0 → $0 |
| $120,000 | $4,700 → $2,700 | $2,942 → $942 | $1,478 → $117 | $804 → $0 | $636 → $0 | $0 → $0 |
| $140,000 | $5,420 → $3,420 | $3,662 → $1,662 | $2,198 → $198 | $1,356 → $0 | $636 → $0 | $0 → $0 |
| $160,000 | $6,372 → $4,372 | $4,614 → $2,614 | $2,981 → $981 | $1,588 → $0 | $868 → $0 | $232 → $0 |
| $180,000 | $7,632 → $5,632 | $5,706 → $3,706 | $3,521 → $1,521 | $2,128 → $128 | $1,408 → $0 | $772 → $0 |
| $200,000 | $8,724 → $6,724 | $6,246 → $4,246 | $4,061 → $2,061 | $2,668 → $668 | $1,948 → $0 | $1,312 → $0 |