Canada employment amount is a non-refundable credit for work-related expenses, such as home computers, uniforms, and supplies. It was introduced in 2006.
The following table shows the rate and maximum amount year by year:
Rates and maximums of Canada Employment Amounts
| Year | Lowest Tax rate | Maximum amount | Maximum credit |
|---|---|---|---|
| 2014 | 15% | $1,127 | $169.05 |
| 2013 | 15% | $1,117 | $167.55 |
| 2012 | 15% | $1,095 | $164.25 |
| 2011 | 15% | $1,065 | $159.75 |
| 2010 | 15% | $1,051 | $157.65 |
| 2009 | 15% | $1,044 | $156.60 |
| 2008 | 15% | $1,019 | $152.85 |
| 2007 | 15% | $1,000 | $150.00 |
| 2006 | 15.25% | $250 | $38.12 |