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2018 Personal Tax Credits - Base Amounts

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Personal Tax ->  Non-refundable Personal Tax Credits -> 2018 Tax Credits - Base Amounts

2018 Non-Refundable Personal Tax Credits - Base Amounts

The tax credits in this table have been calculated using the indexation factors shown in the bottom line of the table.  The indexation factors and most tax credits have been confirmed to Canada Revenue Agency information.  The only amounts that are not confirmed are the disability amount supplements for taxpayers under 18, medical expense thresholds, maximum medical expenses for other eligible dependants, and adoption expense maximums.

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
Federal
15%
(1)(3)(4)(5)
NL
8.7%
(7)
PE
9.8%
(9)
NS
8.79%

(10)
NB
9.68%
ON
5.05%
 (1)
MB
10.8%
(7)
SK
10.50%
 (1)(8)
AB
10%
BC
5.06%

(1)(4)
YT
6.40%
(1)(3)(4)
NT
5.9%
NU
4%
Basic personal amount (10) 300 5804 $11,809 $9,247 $8,160 $8,481 $10,043 $10,354 $9,382 $16,065 $18,915 $10,412 $11,809 $14,492 $13,325
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (3)(10) 303/305 5812/5816 11,809 7,556 6,931 8,481 8,528 8,792 9,134 16,065 18,915 8,915 11,809 14,492 13,325
   -reduced when spousal/dependant income exceeds 0 756 693 0 853 879 0 1,607 0 892 0 0 0
   -eliminated when spousal/dependant income exceeds 11,809 8,312 7,624 8,481 9,381 9,671 9,134 17,672 18,915 9,807 11,809 14,492 13,325
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 367(infirm child under 18) or added to Line 303 or 305, and Line  303 or 305 threshold increased by this amount (1) 303/305/367 5814/5825 2,182 0 0 0 0 0 0 0 0 0 2,182 0 0
Age amount (65+ years of age) (10) 301 5808 7,333 5,903 3,764 4,141 4,904 5,055 3,728 4,894 5,271 4,669 7,333 7,089 9,994
   -reduced when income exceeds 36,976 32,348 28,019 30,828 36,507 37,635 27,749 36,430 39,238 34,757 36,976 36,976 36,976
   -eliminated when income exceeds 85,863 71,702 53,112 58,435 69,201 71,335 52,602 69,057 74,378 65,884 85,863 84,236 103,603
Senior supplementary amount (65+ years of age) 5822 0 0 0 0 0 0 0 1,292 0 0 0 0 0
Disability amount 316 5844 8,235 6,240 6,890 7,341 8,131 8,365 6,180 9,464 14,590 7,809 8,235 11,753 13,325
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,804 2,937 4,019 3,449 4,743 4,879 3,605 9,464 10,949 4,556 4,804 4,804 4,804
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,814 2,496 2,354 2,346 2,778 2,858 2,112 2,772 2,985 2,645 2,814 2,814 2,814
    -eliminated when above expenses exceed 7,618 5,433 6,373 5,795 7,521 7,737 5,717 12,236 13,934 7,201 7,618 7,618 7,618
Canada Caregiver Credit - infirm adult dependent relative, spouse or eligible dependant age 18+: line 304 is reduced by line 303 or 305 claim (1) 304/307 5818/5819 6,986 0 0 0 0 4,881 0 0 0 0 6,986 0 0
    -reduced when relative's income exceeds 16,405 0 0 0 0 16,696 0 0 0 0 16,405 0 0
    -eliminated when relative's income exceeds 23,391 0 0 0 0 21,577 0 0 0 0 23,391 0 0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (1)(3) was 315 5840 0 2,937 2,446 4,898 4,743 0 3,605 9,464 10,949 4,556 0 4,804 4,804
   -reduced when relative's income exceeds 0 14,351 11,953 13,677 16,198 0 12,312 16,164 17,409 15,419 0 16,405 16,405
   -eliminated when relative's income exceeds 0 17,288 14,399 18,575 20,941 0 15,917 25,628 28,358 19,975 0 21,209 21,209
     

Federal

NL PE

NS

NB

ON

MB SK AB

BC

YT

NT

NU

Infirm dependant amount (18+ years of age), including Family Caregiver Amount (Federal & YT) (1) was 306 5820 0 2,936 2,446 2,798 4,743 0 3,605 9,464 10,949 4,556 0 4,803 4,803
   -reduced when dependant income exceeds 0 6,311 4,966 5,683 6,730 0 5,115 6,715 7,233 7,257 0 6,816 6,816
   -eliminated when dependant income exceeds 0 9,247 7,412 8,481 11,473 0 8,720 16,179 18,182 11,813 0 11,619 11,619
Child amount for dependent children under 19 (SK only)(each) (3) 5825 0 0 0 0 0 0 0 6,094 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 1,200 1,200 0 0 0 0 0 0 0 0 1,200
Pension income amount - lesser of eligible pension income  or 314 5836 2,000 1,000 1,000 1,173 1,000 1,432 1,000 1,000 1,456 1,000 2,000 1,000 2,000
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 330 5868 2,302 2,014 1,678 1,637 2,273 2,343 1,728 2,268 2,444 2,164 2,302 2,302 2,302
Maximum medical expenses for other eligible dependants (each) (2) 331 5872 n/a n/a n/a n/a n/a 12,632 n/a n/a n/a n/a n/a 5,000 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 331 5872 2,302 2,014 1,678 1,637 2,273 2,343 1,728 2,268 2,444 2,164 2,302 2,302 2,302
Eligible adoption expenses - maximum per child (4) 313 5833 15,905 12,479 0 0 0 12,632 10,000 0 12,936 15,905 15,905 0 0
Education - part time per month (6)(8) 323 5856 0 60 120 60 0 0 120 0 221 60 0 120 120
Education - full time per month (6)(8) 323 5856 0 200 400 200 0 0 400 0 735 200 0 400 400
Textbooks - part time per month (6) 323 5856 0 0 0 0 0 0 0 0 0 0 0 0 20
Textbooks - full time per month (6) 323 5856 0 0 0 0 0 0 0 0 0 0 0 0 65
Canada employment amount 363 5834 1,195 0 0 0 0 0 0 0 0 0 1,195 0 0
Indexing factor for 2018 1.015 1.030 1.000 1.000 1.015 1.018 1.012 1.000 1.012 1.020 1.015 1.015 1.015
      Federal
(1)(3)(4)(5)
NL
PE
(9)
NS
(10)
NB
ON
 (1)
MB
(7)
SK
 (1)(8)
AB
BC
(1)(4)
YT
(3)(4)
NT
NU

(1) See the information in the Nova Scotia Tax Credits article about the changes for 2018 for the Basic Personal Amount, Spousal Amount, Equivalent to Spouse Amount, and Age Amount.  The additional tax credit amounts are not reflected above.

(2) n/a means there is no cap on the amount of medical expenses for other eligible dependants.

(3) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.

 

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,810 in 2018 without paying any federal tax, and can earn anywhere from $8,320 to $18,914, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2018 tax credits - tax amounts.

Revised: December 02, 2017

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