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

2019 Non-Refundable Personal Tax Credits - Tax Amounts

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

Tax Credit Type	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)	$1,810	$819	$898	$745	$994	$534	$1,040	$1,687	$1,937	$541	$772	$874	$640
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)	1,810	669	762	745	844	454	986	1,687	1,937	463	772	874	640
-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)	1,124	523	369	364	485	261	403	514	540	242	480	427	409
-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)	0	0	0	0	0	0	0	136	0	0	0	0	0
Disability amount	1,262	553	675	645	804	432	667	994	1,494	405	539	709	545
Disability amount supplement for taxpayers under 18 years of age	736	260	394	303	469	252	389	994	1,121	237	314	290	196
-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)	335	0	0	0	0	0	0	0	0	0	143	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)	1,071	0	0	0	0	252	0	0	0	237	457	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)	0	260	240	431	469	0	389	994	1,121	0	0	290	196
-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)	0	260	240	246	469	0	389	994	1,121	0	0	290	196
-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)	0	0	0	0	0	0	0	640	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)	0	0	118	105	0	0	0	0	0	0	0	0	48
Pension income amount lesser of eligible pension income or	300	87	98	103	97	74	108	105	149	51	128	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	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)	n/a	n/a	n/a	n/a	n/a	652	n/a	n/a	n/a	n/a	n/a	295	n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	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	2,438	1,105	0	0	0	652	1,080	0	1,325	823	1,040	0	0
Education - part time per month (4)	0	5	12	5	0	0	13	0	23	0	0	7	5
Education - full time per month (4)	0	17	39	18	0	0	43	0	75	0	0	24	16
Textbooks - part time per month	0	0	0	0	0	0	0	0	0	0	0	0	1
Textbooks - full time per month	0	0	0	0	0	0	0	0	0	0	0	0	3
Canada employment amount	183	0	0	0	0	0	0	0	0	0	78	0	0
	Federal (3)	NL	PE	NS	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 $9,160 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.

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

Go directly to 2019 tax credits - base amounts.

Revised: March 19, 2024