Ads keep this website free for you. does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Non-Refundable Personal Tax Credits
Canadian Tax and
Financial Information Home

What's New

Links & Resources

Site Map

Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with!
What's New
Personal Tax
Sales Taxes
Financial Freedom
Financial Planning
Registered Accounts
Real Estate
US Tax Tips
British Columbia
Atlantic Provinces
Federal Budget
Prov/Terr Budgets
Statistics etc.
Site Map
Advertise With Us
Contact Us/About Us
Links & Resources
Glossary  -> Non-Refundable Tax Credits

Non-Refundable Tax Credits

A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes to zero.  It will not generate a payment from the government if no taxes are payable.  See:

Tables of most non-refundable personal tax credits (and applicable tax rates), except Quebec

Dividend tax credits

Quebec personal tax credits

Political contribution tax credits - federal and provincial/territorial

Non-refundable tax credits are calculated separately for the federal and provincial tax credits, and are often based on different amounts federally and provincially.  See the link above for the tables of most of these tax credits.

The tax rate used to calculate non-refundable tax credit is the lowest federal tax rate, and for provincial/territorial tax credits is the lowest provincial/territorial tax rate, except for Quebec.  Quebec residents calculate their non-refundable tax credits at a rate of 20%.

The unused portions of some non-refundable tax credits can be transferred to another taxpayer, such as a spouse, or in the case of tuition and education tax credits, a parent or grandparent.  The disability tax credit can be transferred to a spouse or supporting taxpayer.  Some non-refundable tax credits can be used by either spouse.

See our Filing Your Return page for further information on many of these tax credits.

Revised: October 26, 2023


Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from

Facebook  | Twitter  |  See What’s New, stay connected with by RSS or Email
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.