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Non-Refundable Personal Tax Credits - Tax Amounts
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 almost all tax credits have
beenconfirmed 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.