keep this website free for you. TaxTips.ca does
not research or endorse any product or service appearing in
ads on this site.
Before making a major financial decision you
should consult a qualified professional.
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.
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
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.
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.
Manitoba only indexes the basic personal amount. Other tax credits
are not indexed. This began with the 2017 taxation year.
26 increased the basic personal amount and spousal amount for 2019, to be indexed in subsequent
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.