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2018 Personal Tax Credits - Tax Amounts

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

2018 Non-Refundable Personal Tax Credits - Tax Amounts

(Base Amount x Tax Rate)

The tax credits in this table are the amounts to be deducted from the tax payable.  Some of the tax credits are reduced when income exceeds a certain level.  All tax amounts are rounded to the nearest dollar.  The indexation factors and almost all 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
15%
(3)
NL
8.7%
PE
9.8%
NS
8.79%
(1)
NB
9.68%
ON
5.05%
MB
10.8%
SK
10.50%
AB
10%
BC
5.06%
YT
6.40%
NT
5.9%
NU
4%
Basic personal amount (1) $1,771 $804 $800 $745 $972 $523 $1,013 $1,687 $1,892 $527 $756 $855 $533
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1) 1,771 657 679 745 826 444 986 1,687 1,892 451 756 855 533
   -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 327 0 0 0 0 0 0 0 0 0 140 0 0
Age amount (65+ years of age) (1) 1,100 514 369 364 475 255 403 514 527 236 469 418 400
   -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) 0 0 0 0 0 0 0 136 0 0 0 0 0
Disability amount 1,235 543 675 645 787 422 667 994 1,459 395 527 693 533
Disability amount supplement for taxpayers under 18 years of age 721 256 394 303 459 246 389 994 1,095 231 307 283 192
    -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 1,048 0 0 0 0 246 0 0 0 0 447 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 0 256 240 431 459 0 389 994 1,095 231 0 283 192
   -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) 0 255 240 246 459 0 389 994 1,095 231 0 283 192
   -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) 0 0 0 0 0 0 0 640 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 118 105 0 0 0 0 0 0 0 0 48
Pension income amount lesser of eligible pension income or 300 87 98 103 97 72 108 105 146 51 128 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 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) n/a n/a n/a n/a n/a 638 n/a n/a n/a n/a n/a 295 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 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 2,386 1,086 0 0 0 638 1,080 0 1,294 805 1,018 0 0
Education - part time per month 0 5 12 5 0 0 13 0 22 3 0 7 5
Education - full time per month 0 17 39 18 0 0 43 0 74 10 0 24 16
Textbooks - part time per month 0 0 0 0 0 0 0 0 0 0 0 0 1
Textbooks - full time per month 0 0 0 0 0 0 0 0 0 0 0 0 3
Canada employment amount 179 0 0 0 0 0 0 0 0 0 76 0 0
  Federal
(3)
NL PE NS NB ON MB SK AB BC YT 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.

Go directly to 2018 tax credits - base amounts.

Revised: November 29, 2017

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