Major changes to the 2013 Edition

The major changes for the 2011 tax year are listed below. For more details on these and other changes, see the areas outlined in the General Income Tax and Benefit Guide -2011.

Basic personal amount (line 300) - The amount has increased to $10,527.

Age amount (line 301) - The maximum amount has increased to $6,537.

Spouse or common-law partner amount (line 303) - The maximum amount has increased to $10,527.

Amount for an eligible dependant (line 305) - The maximum amount has increased to $10,527.

Allowable amount of medical expenses for other dependants (line 331) - The maximum $10,000 limit per eligible dependant has been removed.

The following items are new for the 2011 edition:

Volunteer firefighters’ amount (line 362) - As a volunteer firefighter, you may be able to claim an amount of $3,000.

Children’s arts amount (line 370) - You can claim an amount for eligible expenses paid for the registration or membership of your child in a prescribed program of artistic, cultural, recreational, or developmental activity.

The list of items used in Preliminary tables 2 through 5A has been expanded to 113 items.

For descriptions of these items, see Description of Items.