TaxTips.ca
Canadian Tax and
Financial Information
2019 Personal Tax Credits - Tax Amounts

Ads 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.

Looking for US tax information?
See
USTaxTips.net

Need an accounting, tax or financial advisor? Look in our Directory.      Stay Connected with TaxTips.ca!

Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Provincial Budgets
Statistics etc.
Glossary
Site Map
Directory
Advertise With Us
Contact Us/About Us
Links & Resources



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 credits have not yet 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%
SK
10.25%
AB
10%
BC
5.06%

(4)
YT
6.40%
NT
5.9%
NU
4%
Basic personal amount (1) $1,810 $819 $898 $745 $994 $534 $1,040 $1,647 $1,937 $541 $772 $874 $545
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1) 1,810 669 763 745 844 454 986 1,647 1,937 463 772 874 545
   -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) 1,124 523 369 364 485 261 403 502 540 242 480 427 409
   -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) 0 0 0 0 0 0 0 132 0 0 0 0 0
Disability amount 1,262 553 675 645 804 432 667 970 1,494 405 539 709 545
Disability amount supplement for taxpayers under 18 years of age 737 260 394 303 469 252 389 970 1,121 237 314 290 196
    -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) 1,168 0 0 0 0 0 0 0 0 374 498 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) 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 17,063 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) 0 260 240 431 469 0 389 970 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 17,827 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) (4) 0 260 240 246 469 0 389 970 1,121 0 0 290 196
   -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) 0 0 0 0 0 0 0 625 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 74 108 103 149 51 128 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 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) 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 2,353 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 2,438 1,105 0 0 0 652 1,080 0 1,325 823 1,040 0 0
Education - part time per month 0 5 12 5 0 0 13 0 23 0 0 7 5
Education - full time per month 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 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.

Go directly to 2019 tax credits - base amounts.

Revised: November 01, 2018

Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from TaxTips.ca

Facebook  | Twitter  |  Google + |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.