Canadian Payroll Reporter

CANADIAN PAYROLL REPORTER LEGISLATIVE ROUNDUP | CHANGES IN PAYROLL LAWS AND REGULATIONS FROM ACROSS CANADA Continued from page 4 partner or eligible dependant is infirm, add $2,058 to the claim amount. For the caregiver amount, if the dependant is a parent or grandparent who is at least 65 years of age, the maximum claim amount is $4,530 ($6,588 if the dependant is infirm). If the dependant is another relative who is at least 18 years of age and dependent because of an infirmity, the maximum claim amount is $6,589. ■ BRITISH COLUMBIA Changes to TD1BC amounts for 2014 For 2014, personal amounts claimed on a British Columbia Personal Tax Credits Return (TD1BC) have been revised to reflect an indexing factor of 0.1 per cent. As a result, the following maximum amounts apply: Basic personal amount — $9,869  Age amount — $4,426 Pension income amount — $1,000 Education amount — full-time — $2,400 Education amount — part-time — $720 Disability amount — $7,402 Spouse, common-law partner or eligible dependant amount — $8,450 Caregiver amount — $4,318 Amount for infirm dependants 18 and older — $4,318 Assessable earnings maximum for 2014 WorkSafeBC has set the maximum assessable earnings for workers' compensation at $77,900. The maximum was $75,700 in 2013. ■ ALBERTA Changes to TD1AB amounts for 2014 For 2014, personal amounts claimed on an Alberta Personal Tax Credits Return (TD1AB) have been revised to reflect an indexing factor of 1.1 per cent. As a result, the following maximum amounts apply: Basic personal amount — $17,787 Age amount — $4,957 Pension income amount — $1,370 Education amount — full-time — $8,292 Education amount — part-time — $2,484 Disability amount — $13,720 Spouse, common-law partner or eligible dependant amount — $17,787 Caregiver amount — $10,296 Amount for infirm dependants 18 and older — $10,296 ■ NEW BRUNSWICK Changes to TD1NB amounts for 2014 For 2014, personal amounts claimed on a New Brunswick Personal Tax Credits Return (TD1NB) have been revised to reflect an indexing factor of 0.9 per cent. As a result, the following maximum amounts apply: Basic personal amount — $9,472 Age amount — $4,625 Pension income amount — $1,000 Education amount — full-time — $4,800 Education amount — part-time — $1,440 Disability amount — $7,668 Spouse, common-law partner or eligible dependant amount — $8,043 Caregiver amount — $4,473 Amount for infirm dependants 18 and older — $4,473 ■ NEWFOUNDLAND AND LABRADOR Changes to TD1NL amounts for 2014 For 2014, personal amounts claimed on a Newfoundland and Labrador Personal Tax Credits Return (TD1NL) have been revised to reflect an indexing factor of 1.5 per cent. As a result, the following maximum amounts apply: Basic personal amount — $8,578 Age amount — $5,476 Pension income amount — $1,000 Education amount — full-time — $2,400 Education amount — part-time — $720 Disability amount — $5,788  Spouse, common-law partner or eligible dependant amount — $7,009  Canadian HR Reporter, a Thomson Reuters business 2014 Caregiver amount — $2,724 Amount for infirm dependants 18 and older — $2,724 ■ NORTHWEST TERRITORIES Changes to TD1NT amounts for 2014 For 2014, personal amounts claimed on a Northwest Territories Personal Tax Credits Return (TD1NT) have been revised to reflect an indexing factor of 0.9%. As a result, the following maximum amounts apply: Basic personal amount — $13,668  Age amount — $6,686  Pension income amount — $1,000 Education amount—full-time — $4,800 Education amount—part-time — $1,440 Disability amount — $11,084 Spouse, common-law partner or eligible dependant amount — $13,668 Caregiver amount — $4,531  Amount for infirm dependants 18 and older — $4,530 ■ NOVA SCOTIA No changes to TD1NS amounts for 2014 For 2014, personal amounts claimed on a Nova Scotia Personal Tax Credits Return (TD1NS) remain the same as they were in 2013: Basic personal amount — $8,481  Age amount — $4,141  Pension income amount — $1,173  Education amount — full time — $2,400  Education amount — part-time — $720  Disability amount — $7,341  Spouse, common-law partner — $8,481  Eligible dependant amount — $8,481  Caregiver amount — $4,898  Amount for infirm dependants 18 and older — $2,798  ■ NUNAVUT Changes to TD1NU amounts for 2014 For 2014, personal amounts claimed on a Nunavut Personal Tax Credits Return (TD1NU) have been revised to reflect Continued on page 8 5

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