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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 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
58080
58120
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 5808 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: October 28, 2021

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