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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.
n/a means there is no cap on the amount of medical expenses for other
For Quebec taxpayers, each federal tax credit is, in
effect, reduced by 16.5% as a result of the federal
The BC 2018 budget proposes to
eliminate the Infirm Dependant and Caregiver credits, and replace them with the
BC Caregiver Credit
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
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.