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2017 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 all tax credits have been confirmed to Canada Revenue Agency information.

(1) The Federal 2017 Budget replaced the Family Caregiver Amount, Caregiver Amount, and Infirm Adult Dependant Amount with the Canada Caregiver Credit.  Most provinces and territories are not dependent on the Federal legislation for their Caregiver Amount and Infirm Adult Dependant Amount tax credits.  However, these tax credits for BC, Ontario, Saskatchewan and Yukon are dependent on the Federal legislation, so we are unsure at this point what will happen for 2017 for them.  In order to keep these credits they will have to amend their legislation.  The Ontario 2017 Budget indicated they would parallel the federal changes, creating the Ontario Caregiver Tax Credit (OCTC).  Yukon tabled Bill 10 in October 2017 to parallel the federal changes, effective for the 2017 taxation year.  These are reflected in the above table.
(2) n/a means there is no cap on the maximum medical expenses for other eligible dependents.
(3) The Family Caregiver Amount was added to these amounts in certain circumstances, for Federal and Yukon tax credits. The Family Caregiver Amount was available to infirm minor children, but is replaced by the Canada Caregiver Credit federally for 2017, as per the Federal 2017 Budget.  The Yukon Family Caregiver Amount legislation is dependent on the Federal legislation, so will be eliminated unless they change their legislation to retain the tax credit.
(4) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.
(5) The 2016 federal budget eliminated the education and textbook credits for 2017 and later years.  For more information see the article on education and textbook tax credits.
(6) The Saskatchewan 2017 Budget announced the elimination of credits for post-secondary tuition and education expenses, effective July 1, 2017.  It also announced that the personal tax system would not be indexed in 2018 and later years and that personal income tax rates would be reduced in half-point increments effective July 1, 2017 and July 1, 2019.  This will result in the rates being reduced in 1/4 point increments each year for 2017 to 2020.
(7) The Prince Edward Island 2017 Budget announced that the Basic Personal Amount and the Spouse/Equivalent to Spouse amount would increase effective July 1, 2017.

Go directly to 2017 tax credits - base amounts.

Revised: March 19, 2024