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2019 Personal Tax Credits - Base Amounts

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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 credits have not yet been confirmed to Canada Revenue Agency information.

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
10.25%
AB
10%
BC
5.06%

(4)
YT
6.40%
NT
5.9%
NU
4%
Basic personal amount (1)(5) 300 5804 $12,069 $9,414 $9,160 $8,481 $10,264 $10,582 $9,626 $16,065 $19,369 $10,683 $12,069 $14,811 $13,618
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 12,069 7,692 7,781 8,481 8,716 8,985 9,134 16,065 19,369 9,147 12,069 14,811 13,618
   -reduced when spousal/dependant income exceeds 0 769 778 0 872 899 0 1,607 0 915 0 0 0
   -eliminated when spousal/dependant income exceeds 12,069 8,461 8,559 8,481 9,588 9,884 9,134 17,672 19,369 10,062 12,069 14,811 13,618
Age amount (65+ years of age) (1) 301 5808 7,494 6,009 3,764 4,141 5,012 5,166 3,728 9,464 5,398 4,790 7,494 7,245 10,214
   -reduced when income exceeds 37,789 32,930 28,019 30,828 37,310 38,463 27,749 36,430 40,180 35,661 37,789 37,789 37,789
   -eliminated when income exceeds 87,749 72,991 53,112 58,435 70,724 72,903 52,602 69,057 76,167 67,594 87,749 86,089 105,882
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 8,416 6,352 6,890 7,341 8,310 8,549 6,180 4,894 14,940 8,012 8,416 12,012 13,618
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,910 2,990 4,019 3,449 4,847 4,986 3,605 9,464 11,212 4,674 4,910 4,910 4,910
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,876 2,541 2,354 2,346 2,839 2,921 2,112 2,772 3057 2,714 2,876 2,876 2,876
    -eliminated when above expenses exceed 7,786 5,531 6,373 5,795 7,686 7,907 5,717 12,236 14,269 7,388 7,786 7,786 7,786
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 2,230 0 0 0 0 0 0 0 0 0 2,230 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 7,140 0 0 0 0 4,988 0 0 0 4,674 7,140 0 0
    -reduced when relative's income exceeds 16,766 0 0 0 0 17,063 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 5840 0 2,990 2,446 4,898 4,847 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 17,827 0 0 16,766 16,766
   -eliminated when relative's income exceeds 0 17,599 14,399 18,575 21,401 0 15,917 25,628 29,039 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), including Family Caregiver Amount (Federal & YT) (4) was 306 5820 0 2,989 2,446 2,798 4,847 0 3,605 9,464 11,212 0 0 4,909 4,909
   -reduced when dependant income exceeds 0 6,425 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 11,725 0 8,720 16,179 18,619 0 0 11,875 11,875
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 1,464 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 330 5868 2,353 2,050 1,678 1,637 2,323 2,395 1,728 2,268 2,503 2,220 2,353 2,353 2,353
Maximum medical expenses for other eligible dependants (each)  (2) 331 5872 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 331 5872 2,353 2,050 1,678 1,637 2,323 2,395 1,728 2,268 2,503 2,220 2,353 2,353 2,353
Eligible adoption expenses - maximum per child  313 5833 16,255 12,704 0 0 0 12,910 10,000 0 13,246 16,255 16,255 0 0
Education - part time per month (4) 323 5856 0 60 120 60 0 0 120 0 226 0 0 120 120
Education - full time per month (4) 323 5856 0 200 400 200 0 0 400 0 753 0 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 1,221 0 0 0 0 0 0 0 0 0 1,221 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 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.

(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 2019 tax credits - tax amounts.

Revised: November 01, 2018

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