Major changes for the 2010 tax year

The major changes for the 2010 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 - 2010.

Universal Child Care Benefits (UCCB) (line 117) - Individuals who were single parents on December 31, 2010, could choose to include all UCCB amounts received in 2010 in the income of a dependant.

Employment Insurance premiums on self employment and other eligible earnings (lines 317 and 430) - Individuals may be able to enter into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the new Employment Insurance (EI) Measure for Self-Employed People.

Basic personal amount (line 300) - The amount has increased to $10,382.

Age amount (line 301) - The maximum amount has increased to $6,446.

Spouse or common-law partner amount (line 303) - The maximum amount has increased to $10,382.

Amount for an eligible dependant (line 305) - The maximum amount has increased to $10,382.

The list of items used in Preliminary tables 2 through 5A has been expanded to 111 items. The following items are now included in the tables:

  • Item 98: Overseas employment tax credit (Line 426)
  • Item 99: Minimum tax carryover (Line 427)
  • Item 101: Federal foreign tax credit (Line 405)
  • Item 102: Federal political contribution tax credit (Line 410)
  • Item 103: Investment tax credit (Line 412)
  • Item 104: Labour-sponsored funds tax credit (Line 414)
  • Item 105: Alternative minimum tax payable

For descriptions of these items, see Description of Items.

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