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Canada and the United States

Canadian Tax Changes for 2015

The Canadian government continues to provide some tax relief to Canadian families. Last year's Family Tax Cut, which benefited certain families (but not all), is followed up by an increase to the Universal Child Care Benefit, and a refundable credit for children's fitness expenses.

Universal Child Care Benefit Increase
For the 2015 tax year, under the UCCB, families will receive $160 per month for each child under 6 and $60 per month for each child aged 6 through 17 (more info).

Disability Tax Credit Online Filing
This year, Canadians claiming the Disability Tax Credit (DTC) will be able to file their T1 return online regardless of whether or not their Form T2201, Disability Tax Credit Certificate has been submitted to the CRA for that tax year (more info).

Children's Fitness Amount Now Refundable
As of January 1, 2015, this is now a refundable tax credit available to families with children enrolled in a prescribed program of physical activity. For tax years prior to 2015, this credit was non-refundable. The allowable credit is 15% of up to $1,000 of eligible expenses per child ($1,500 for a child with disabilities), so the potential tax savings is $150/child, or $225/child if disabled (more info).

Child Care Expense Deduction Limit Increase
As of the 2015 tax year, the Child Care Expense Deduction dollar limits have increased by $1,000. The maximum amounts that can be claimed have increased to $8,000 for children under age seven, to $5,000 for children aged seven through 16, and to $11,000 for children who are eligible for the Disability Tax Credit.


The information on this website, and the use of this website, are both provided without warranty of any kind. Income tax rules change every year and some information may be out of date. All readers wishing to take advantage of the information offered here should consult a qualified income tax preparer. In no event will Brad Howland, Howland Tax Services, or this website be liable for any damages, including lost profits, arising out of the information offered on this website, or the usage of this website. All material on this website Copyright © 2001-2017 by Howland Tax Services, Inc. Please contact us for permission to use this material in any form. Website designed and maintained by Brad Howland.