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% (3)	NL 8.7%	PE 9.8% (5)	NS 8.79% (1)	NB 9.68%	ON 5.05%	MB 10.8% (6)	SK 10.50%	AB 10%	BC 5.06% (4)	YT 6.40%	NT 5.9%	NU 4%
Basic personal amount (1)(5)	300	5804	$11,809	$9,247	$9,160	$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 (1)(5)	303/305	5812/5816	11,809	7,556	7,780	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	778	848	853	879	0	1,607	0	892	0	0	0
-eliminated when spousal/dependant income exceeds			11,809	8,312	8,558	9,329	9,381	9,671	9,134	17,672	18,915	9,807	11,809	14,492	13,325
Age amount (65+ years of age) (1)	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	2,936	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	2,986	2,645	2,814	2,814	2,814
-eliminated when above expenses exceed			7,618	5,432	6,373	5,795	7,521	7,737	5,717	12,236	13,935	7,201	7,618	7,618	7,618
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 (4)	303/305/367	5814/5825	2,182	0	0	0	0	0	0	0	0	0	2,182	0	0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 304 is reduced by line 303 or 305 claim (4)	304/307	5818/5819	6,986	0	0	0	0	4,881	0	0	0	4,556	6,986	0	0
-reduced when relative's income exceeds			16,405	0	0	0	0	16,696	0	0	0	15,419	16,405	0	0
-eliminated when relative's income exceeds			23,391	0	0	0	0	21,577	0	0	0	19,975	23,391	0	0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (4)	was 315	5840	0	2,937	2,446	4,898	4,743	0	3,605	9,464	10,949	0	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	0	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	0	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) (4)	was 306	5820	0	2,936	2,446	2,798	4,743	0	3,605	9,464	10,949	0	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	0	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	0	0	11,619	11,619
Child amount for dependent children under 19 (SK only)(each)		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	2,165	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	2,165	2,302	2,302	2,302
Eligible adoption expenses - maximum per child	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	323	5856	0	60	120	60	0	0	120	0	221	60	0	120	120
Education - full time per month	323	5856	0	200	400	200	0	0	400	0	735	200	0	400	400
Textbooks - part time per month	323	5856	0	0	0	0	0	0	0	0	0	0	0	0	20
Textbooks - full time per month	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 (6)			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 (3)	NL	PE	NS (1)	NB	ON	MB (6)	SK	AB	BC (4)	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.

(4) The BC 2018 budget proposes to eliminate the Infirm Dependant and Caregiver credits, and replace them with the BC Caregiver Credit

(5) The PEI 2018 budget increased the basic personal amount by $500 to $8,660 for 2018, with a further $500 increase for 2019. The PEI government announced on November 6, 2018 that the 2018 basic personal amount is further increased to $9,160. The spouse and equivalent-to-spouse (eligible dependant) amounts were increased proportionately.

(6) Manitoba only indexes the basic personal amount. Other tax credits are not indexed. This began with the 2017 taxation year.

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: October 26, 2023