For 2013, the actual annual federal tax reduction resulting from this tax credit is
$335 (15% x $2,234) per child. For 2014 it is $338 (15% x $2,255).
For 2012 and later years, the child amount tax credit is
increased by the Family Caregiver Amount tax
credit for each child who, by
reason of mental or physical infirmity, is likely to be, for a long
and continuous period of indefinite duration, dependent on others for
significantly more assistance in attending to the child's personal
needs and care, when compared to children of the same age
federal TD1 Personal Tax Credits Return form, which is used to determine
income tax deductions for employees, now includes this tax credit amount. For more information, see the article on
the TD1 form on our Personal Tax page.
the Canada Revenue Agency (CRA) information on the Child
Amount Tax Credit.
Tax Tip: Make sure the federal TD1 form is
completed and given to your employer, to reduce your employment tax deductions if you are eligible for this credit.
Provincial child amount tax credits
Yukon and Quebec also provide tax credits for
dependent children under the age of 18, and these tax credits are indexed for
inflation. However, the Yukon tax credit mirrors the federal tax credit,
so it is expected that it will also be eliminated for 2015 and later years.
Saskatchewan provides a child amount tax credit for
children under the age of 19, and the amount is indexed for inflation. In Saskatchewan, this tax credit
is not available for a child if the equivalent to spouse amount was claimed for
For the amount of the Saskatchewan and Yukon tax
credit, see the tables of non-refundable
tax credits. For more information on the Quebec tax credit, see the
article on Quebec personal tax credits.
Children under 6
Nova Scotia, Prince Edward Island and Nunavut provide a tax
credit for dependent children under the age of 6.
Nova Scotia amount for young children
(Nova Scotia child benefit)