Personal Tax -> Non-refundable Personal Tax Credits -> 2019 Tax Credits - Base Amounts

2019 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 tax rates have been confirmed, and most of the tax credit amounts have been confirmed to Canada Revenue Agency information.

Tax Credit Type	Federal Line Number	Prov/Terr 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% (7)
Basic personal amount (1)(5)	30000	58040	$12,069	$9,414	$9,160	$8,481	$10,264	$10,582	$9,626	$16,065	$19,369	$10,682	$12,069	$14,811	$16,000
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(5)	30300 30400	58120 58160	12,069	7,692	7,780	8,481	8,716	8,985	9,134	16,065	19,369	9,147	12,069	14,811	16,000
-reduced when spousal/dependant income exceeds			0	770	778	848	872	898	0	1,607	0	915	0	0	0
-eliminated when spousal/dependant income exceeds			12,069	8,462	8,558	9,329	9,588	9,883	9,134	17,672	19,369	10,062	12,069	14,811	16,000
Age amount (65+ years of age) (1)	30100	58080	7,494	6,009	3,764	4,141	5,012	5,166	3,728	4,894	5,397	4,791	7,494	7,245	10,214
-reduced when income exceeds			37,790	32,930	28,019	30,828	37,311	38,463	27,749	36,430	40,179	35,660	37,790	37,790	37,790
-eliminated when income exceeds			87,750	72,991	53,112	58,435	70,725	72,903	52,602	69,057	76,159	67,600	87,750	86,090	105,883
Senior supplementary amount (65+ years of age)		58220	0	0	0	0	0	0	0	1,292	0	0	0	0	0
Disability amount	31600	58440	8,416	6,352	6,890	7,341	8,310	8,549	6,180	9,464	14,940	8,012	8,416	12,011	13,618
Disability amount supplement for taxpayers under 18 years of age	31600	58440	4,909	2,989	4,019	3,449	4,848	4,987	3,605	9,464	11,212	4,674	4,909	4,909	4,909
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			2,875	2,541	2,354	2,346	2,839	2,920	2,112	2,772	3,057	2,714	2,875	2,875	2,875
-eliminated when above expenses exceed			7,784	5,530	6,373	5,795	7,687	7,907	5,717	12,236	14,269	7,388	7,784	7,784	7,784
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 30500 (infirm child under 18) or added to Line 30300 or 30400, and Line 30300 or 30400 threshold increased by this amount (4)	30500 30300 30400	58189 58080 58160	2,230	0	0	0	0	0	0	0	0	0	2,230	0	0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON)or eligible dependant age 18+: line 30425 is reduced by line 30300 or 30400 claim (4)	30425 30450	58175 58185	7,140	0	0	0	0	4,987	0	0	0	4,674	7,140	0	0
-reduced when relative's income exceeds			16,766	0	0	0	0	17,064	0	0	0	15,820	16,766	0	0
-eliminated when relative's income exceeds			23,906	0	0	0	0	22,051	0	0	0	20,494	23,906	0	0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (4)	was 315	58400	0	2,990	2,446	4,898	4,848	0	3,605	9,464	11,212	0	0	4,910	4,910
-reduced when relative's income exceeds			0	14,609	11,953	13,677	16,554	0	12,312	16,164	17,826	0	0	16,766	16,766
-eliminated when relative's income exceeds			0	17,599	14,399	18,575	21,402	0	15,917	25,628	29,038	0	0	21,676	21,676
			Federal	NL	PE	NS	NB	ON	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (18+ years of age (4)	was 306	58200	0	2,990	2,446	2,798	4,848	0	3,605	9,464	11,212	0	0	4,909	4,909
-reduced when dependant income exceeds			0	6,424	4,966	5,683	6,878	0	5,115	6,715	7,407	0	0	6,966	6,966
-eliminated when dependant income exceeds			0	9,414	7,412	8,481	11,726	0	8,720	16,179	18,619	0	0	11,875	11,875
Child amount for dependent children under 19 (SK only)(each)		58210	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	31400	58360	2,000	1,000	1,000	1,173	1,000	1,463	1,000	1,000	1,491	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	33099	58689	2,352	2,050	1,678	1,637	2,323	2,395	1,728	2,268	2,503	2,220	2,352	2,352	2,352
Maximum medical expenses for other eligible dependants (each) (2)	33199	58729	n/a	n/a	n/a	n/a	n/a	12,910	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	33199	58729	2,352	2,050	1,678	1,637	2,323	2,395	1,728	2,268	2,503	2,220	2,352	2,352	2,352
Eligible adoption expenses - maximum per child	31300	58330	16,255	12,704	0	0	0	12,910	10,000	0	13,247	16,255	16,255	0	0
Education - part time per month	was 323	58560	0	60	120	60	0	0	120	0	226	0	0	120	120
Education - full time per month	was 323	58560	0	200	400	200	0	0	400	0	753	0	0	400	400
Textbooks - part time per month	was 323	58560	0	0	0	0	0	0	0	0	0	0	0	0	20
Textbooks - full time per month	was 323	58560	0	0	0	0	0	0	0	0	0	0	0	0	65
Canada employment amount	31260	58310	1,222	0	0	0	0	0	0	0	0	0	1,222	0	0
Indexing factor for 2019 (6)			1.022	1.018	1.000	1.000	1.022	1.022	1.026	1.000	1.024	1.026	1.022	1.022	1.022
			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 and later years 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 eliminated the Infirm Dependant and Caregiver credits for 2018 and subsequent years, and replaced them with the BC Caregiver Credit. It also eliminated the education tax credit for 2019 and subsequent years.

(5) The PEI 2018 budget increased the basic personal amount by $500 to $8,660 for 2018, with a further $500 increase for 2019, and the spouse and equivalent-to-spouse (eligible dependant) amounts were increased proportionately. The PEI 2019 budget increases the basic personal amount to $10,000 for 2019, with the spouse and equivalent-to-spouse amounts to be increased proportionately.

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

(7) Nunavut's Bill 26 increased the basic personal amount and spousal amount for 2019, to be indexed in subsequent years.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $12,069 in 2019 without paying any federal tax, and can earn anywhere from $8,481 to $19,369, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2019 tax credits - tax amounts.

Revised: March 19, 2024