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% |
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 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 | 2,164 | 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 | 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: December 15, 2018