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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, tax rates, and
most 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
26 increased the basic personal amount and spousal amount to $16,000 for 2019, to be indexed in subsequent
2019 budget increases the basic personal amount to $10,000 for 2020, with
the spouse and equivalent-to-spouse amounts increased proportionately.
Manitoba only indexes the basic personal amount. Other tax credits
are not indexed. This began with the 2017 taxation year.
Saskatchewan no longer indexes their personal taxation system, as
announced in their 2017 Budget. 2018 was the first year of no indexation.
The Alberta 2019 Budget
announced that indexation of the personal taxation system would be paused
beginning in 2020, and that the education and tuition credits would be
eliminated for 2020 and subsequent years.
The federal government announced on December 9, 2019 that the basic
personal amount (BPA) would be increased each year from 2020 to 2023, for
everyone except those in the top tax bracket (over $214,368 in 2020). The
maximum BPA is $13,229 for those with incomes of $150,473 or less, and is
reduced for income above that amount. Similar increases are proposed for the spousal
and eligible dependant
amounts. The increases are not included in the table above. See the
article on the BPA for details. These increases are included in the Detailed
Canadian Tax and RRSP Savings Calculator.
Every taxpayer gets a tax credit for the basic personal amount, so any
person can earn taxable
income of $12,298 in 2020 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.