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Quiz: Common non-refundable tax credits

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1 A taxpayer claimed a large medical expense amount and is surprised the tax reduction is much smaller. The claim was reduced by CRA The credit was applied against provincial tax instead Medical expenses are only partly claimable Amounts are totalled and the credit is a fixed percentage of that total, so the credit is smaller than the amount claimed

Answer key unconfirmed — rests on 2 unverified claims.

2 How is the medical expense threshold determined, and what period may be claimed? A fixed indexed amount, for the calendar year The greater of a fixed indexed amount and a percentage of net income, for the calendar year The lesser of a fixed indexed amount and a percentage of net income, and expenses may be claimed for any twelve-month period ending in the tax year A percentage of net income only, for the calendar year

Answer key unconfirmed — rests on 2 unverified claims.

3 Which of these credits are reduced or restricted by an income test? Select all that apply.

Select all that apply.

The Canada employment amount, by employment income Tuition amounts, by the student's income The basic personal amount, above a threshold The spouse or common-law partner amount, by the partner's net income The age amount, as net income rises above a threshold

Answer key unconfirmed — rests on 5 unverified claims.

4 A student has unused tuition amounts from several years ago and no tax payable until now. What must she do? They carry forward indefinitely but must be claimed in the earliest year in which she has tax payable They carry forward indefinitely and she may claim them in whichever year suits her They expire after five years They must be transferred to a parent if unused

Answer key unconfirmed — rests on 3 unverified claims.

5 A taxpayer wants to transfer her whole age amount and disability amount to her spouse because she has little tax payable. Neither amount is transferable She may transfer the full amounts at her election Certain unused credits may be transferred only after she has used what she can herself Only the disability amount is transferable, and only in full

Answer key unconfirmed — rests on 2 unverified claims.

6 Do charitable donations follow the same fixed percentage as other non-refundable credit amounts? Yes, but only above a threshold No — charitable donation credits do not follow the single fixed percentage applied to other non-refundable credit amounts Yes, exactly as other amounts do No — donations are a deduction rather than a credit

Answer key unconfirmed — rests on 1 unverified claim.

7 What is required for the disability tax credit, and what does the pension income amount depend on? Certification on Form T2202; the pension income amount applies to any pension received A doctor's letter in any form; the pension income amount depends only on age Certification on Form T2201; the pension income amount applies to any retirement income regardless of age Certification of a severe and prolonged impairment by a medical practitioner on Form T2201; the pension income amount depends on the type of income and the recipient's age

Answer key unconfirmed — rests on 2 unverified claims.

Unanswered questions are marked wrong. There is no partial credit.