请问67岁老人家的免税额是多少？

[january.1]

如题,67岁的老人,2010年1月移民登陆,请问一年的免税额是多少?
谢谢.

[六里台]

如果你已婚，就不能用你爹妈增加免税额；如果你未婚无孩，有一个等同配偶的免税额

[jianlin]

年龄大于65的有个age tax credit,maximum $967(15%*6446),但是只能在夫妻之间转。

还有一个caregiver credit maximum $633(15%*4223).

你看看你父母是否符合下列条件：
Can you claim the caregiver amount?

Questions and answers

Answer the following questions to find out if you can claim the caregiver amount.

If, at any time in 2010, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,223 for each dependant. Each dependant must have been one of the following individuals:

* your or your spouse's or common-law partner's child or grandchild; or
* your or your spouse's or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.

In addition, each dependant must meet all of the following conditions. The person must have:

* been 18 years of age or older at the time he or she lived with you;
* had a net income in 2010 (line 236 of his or her return, or the amount that it would be if he or she filed a return) of less than $18,645; and
* been dependent on you due to an impairment in physical or mental functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1945 or earlier.

[jianlin]

Line 301 - Age amount

If you were 65 years of age or older on December 31, 2010, and your net income (line 236 of your return) was:

* $32,506 or less, enter $6,446 on line 301 of Schedule 1, Federal Tax;
* more than $32,506, but less than $75,480, complete the chart for line 301 on the Federal Worksheet to calculate your claim and enter, on line 301 of Schedule 1, the amount calculated; or
* $75,480 or more, you cannot claim the age amount.

Make sure you enter your date of birth in the "Information about you" area on page 1 of your return.

Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 5808 of your provincial or territorial Form 428.

Note
Specific rules apply to claims for this amount if you were bankrupt during the year (read the section on bankruptcy in Interpretation Bulletin IT513, Personal Tax Credits) or if you became or ceased to be a resident of Canada for income tax purposes in the year (see either Pamphlet T4055, Newcomers to Canada or Guide T4056, Emigrants and Income Tax, whichever applies).

[january.1]

谢谢楼上两位.
那就是说免税额1万元左右.我那朋友说有1万3千多呢,还好我没有报税.