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Personal Tax ->  Non-refundable Personal Tax Credits -> 2020 Tax Credits - Base Amounts

2020 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.

Tax Credit Type

Federal
Line
Number
Prov/Terr
Line
Number
Federal
15%
(3)(7)
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%

(8)
BC
5.06%
YT
6.40%
NT
5.9%
NU
4%
(4)
Basic personal amount (1)(5)(7) 30000 58040 $12,298 $9,498 $10,000 $8,481 $10,459 $10,783 $9,838 $16,065 $19,369 $10,949 $12,298 $15,093 $16,304
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(5)(7) 30300
30400
58080
58120
12,298 7,761 8,493 8,481 8,882 9,156 9,134 16,065 19,369 9,376 12,298 15,093 16,304
   -reduced when spousal/dependant income exceeds 0 777 849 848 889 915 0 1,607 0 938 0 0 0
   -eliminated when spousal/dependant income exceeds 12,298 8,538 9,342 9,329 9,771 10,071 9,134 17,672 19,369 10,314 12,298 15,093 16,304
Age amount (65+ years of age) (1) 30100 5808 7,637 6,063 3,764 4,141 5,107 5,265 3,728 4,894 5,397 4,910 7,637 7,382 10,408
   -reduced when income exceeds 38,508 33,226 28,019 30,828 38,019 39,193 27,749 36,430 40,179 36,552 38,508 38,508 38,508
   -eliminated when income exceeds 89,421 73,646 53,112 58,435 72,067 74,293 52,602 69,057 76,159 69,285 89,421 87,721 107,895
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 8,576 6,409 6,890 7,341 8,468 8,712 6,180 9,464 14,940 8,212 8,576 12,239 13,877
Disability amount supplement for taxpayers under 18 years of age 31600 58440 5,003 3,016 4,019 3,449 4,940 5,081 3,605 9,464 11,212 4,791 5,003 5,003 5,003
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,930 2,564 2,354 2,346 2,893 2,976 2,112 2,772 3,057 2,782 2,930 2,930 2,930
    -eliminated when above expenses exceed 7,933 5,580 6,373 5,795 7,833 8,057 5,717 12,236 14,269 7,573 7,933 7,933 7,933
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 30500
30300
30400
58189
58080
58160
2,273 0 0 0 0 0 0 0 0 0 2,273 0 0
Canada Caregiver Credit - infirm adult dependent relative, spouse or eligible dependant age 18+: line 30425 is reduced by line 30300 or 30400 claim 30425
30450
58170
58180
7,276 0 0 0 0 5,082 0 0 0 4,792 7,276 0 0
    -reduced when relative's income exceeds 17,085 0 0 0 0 17,388 0 0 0 16,215 17,085 0 0
    -eliminated when relative's income exceeds 24,361 0 0 0 0 22,470 0 0 0 21,007 24,361 0 0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative was 315 58400 0 3,016 2,446 4,898 4,940 0 3,605 9,464 11,212 0 0 5,002 5,002
   -reduced when relative's income exceeds 0 14,741 11,953 13,677 16,869 0 12,312 16,164 17,826 0 0 17,085 17,085
   -eliminated when relative's income exceeds 0 17,757 14,399 18,575 21,809 0 15,917 25,628 29,038 0 0 22,087 22,087
     

Federal

NL PE

NS

NB

ON

MB SK AB

BC

YT

NT

NU

Infirm dependant amount (18+ years of age) was 306 58200 0 3,016 2,446 2,798 4,940 0 3,605 9,464 11,212 0 0 5,003 5,003
   -reduced when dependant income exceeds 0 6,482 4,966 5,683 7,008 0 5,115 6,715 7,407 0 0 7,098 7,098
   -eliminated when dependant income exceeds 0 9,498 7,412 8,481 11,948 0 8,720 16,179 18,619 0 0 12,101 12,101
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 1,491 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 2,397 2,068 1,678 1,637 2,367 2,440 1,728 2,268 2,503 2,276 2,397 2,397 2,397
Maximum medical expenses for other eligible dependants (each)  (2) 33199 58729 n/a n/a n/a n/a n/a 13,156 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 2,397 2,068 1,678 1,637 2,367 2,440 1,728 2,268 2,503 2,276 2,397 2,397 2,397
Eligible adoption expenses - maximum per child  31300 58330 16,563 12,818 0 0 0 13,156 10,000 0 13,247 16,563 16,563 0 0
Education - part time per month (8) was 323 58560 0 60 120 60 0 0 120 0 0 0 0 120 120
Education - full time per month (8) was 323 58560 0 200 400 200 0 0 400 0 0 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 1,245 0 0 0 0 0 0 0 0 0 1,245 0 0
Indexing factor for 2020  (6) 1.019 1.009 1.000 1.000 1.019 1.019 1.022 1.000 1.000 1.025 1.019 1.019 1.019
      Federal
(3)
NL
PE
NS
(1)
NB
ON
MB
(6)
SK AB
(8)
BC
YT
NT
NU

(1) See the information in the Nova Scotia Tax Credits article about the changes for 2018 and later years regarding additional tax credit amounts 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) Nunavut's Bill 26 increased the basic personal amount and spousal amount to $16,000 for 2019, to be indexed in subsequent years.

(5) The PEI 2019 budget increases the basic personal amount to $10,000 for 2020, with the spouse and equivalent-to-spouse amounts increased proportionately.

(6) Manitoba only indexes the basic personal amount.  Other tax credits are not indexed.  This began with the 2017 taxation year.

(7) 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.

(8) 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.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $13,229 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.

Go directly to 2020 tax credits - tax amounts.

Revised: March 04, 2020

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