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. See below for other provinces/territories.

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%
Basic personal amount (1)(5)(7)	30000	58040	$13,229	$9,498	$10,000	$8,481	$10,459	$10,783
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	13,229	7,761	8,493	8,481	8,882	9,156
-reduced when spousal/dependant income exceeds			0	777	849	848	889	915
-eliminated when spousal/dependant income exceeds			13,229	8,538	9,342	9,329	9,771	10,071
Age amount (age 65+) (1)	30100	5808	7,637	6,063	3,764	4,141	5,107	5,265
-reduced when income exceeds			38,508	33,226	28,019	30,828	38,019	39,193
-eliminated when income exceeds			89,421	73,646	53,112	58,435	72,067	74,293
Senior supplementary amount (age 65+) SK only		58220	0	0	0	0	0	0
Disability amount	31600	58440	8,576	6,409	6,890	7,341	8,468	8,712
Disability amount supplement for taxpayers under 18	31600	58440	5,003	3,016	4,019	3,449	4,940	5,081
-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
-eliminated when above expenses exceed			7,933	5,580	6,373	5,795	7,833	8,057
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
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	30425 30450	58175 58185	7,276	0	0	0	0	5,082
-reduced when relative's income exceeds			17,085	0	0	0	0	17,388
-eliminated when relative's income exceeds			24,361	0	0	0	0	22,470
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	0	3,016	2,446	4,898	4,940	0
-reduced when relative's income exceeds			0	14,741	11,953	13,677	16,869	0
-eliminated when relative's income exceeds			0	17,757	14,399	18,575	21,809	0
			Federal	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	was 306	58200	0	3,016	2,446	2,798	4,940	0
-reduced when dependant income exceeds			0	6,482	4,966	5,683	7,008	0
-eliminated when dependant income exceeds			0	9,498	7,412	8,481	11,948	0
Child amount for dependent children under 19 (SK only)(each)		58210	0	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)			0	0	1,200	1,200	0	0
Pension income amount - lesser of eligible pension income or	31400	58360	2,000	1,000	1,000	1,173	1,000	1,491
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	33099	58689	2,397	2,069	1,678	1,637	2,367	2,440
Maximum medical expenses for other eligible dependants (each) (2)	33199	58729	n/a	n/a	n/a	n/a	n/a	13,156
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	2,069	1,678	1,637	2,367	2,440
Eligible adoption expenses - maximum per child	31300	58330	16,563	12,818	0	0	0	13,156
Education - part time per month (8)	was 323	58560	0	60	120	60	0	0
Education - full time per month (8)	was 323	58560	0	200	400	200	0	0
Textbooks - part time per month	was 323	58560	0	0	0	0	0	0
Textbooks - full time per month	was 323	58560	0	0	0	0	0	0
Canada employment amount	31260	58310	1,245	0	0	0	0	0
Indexing factor for 2020 (6)			1.019	1.009	1.000	1.000	1.019	1.019
			Federal (3)	NL	PE	NS (1)	NB	ON

Tax Credit Type	Federal Line Number	Prov/Terr Line Number	MB 10.8% (6)	SK 10.50%	AB 10% (8)	BC 5.06%	YT 6.40% (7)	NT 5.9%	NU 4% (4)
Basic personal amount (1)(5)(7)	30000	58040	$9,838	$16,065	$19,369	$10,949	$13,229	$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	9,134	16,065	19,369	9,376	13,229	15,093	16,304
-reduced when spousal/dependant income exceeds			0	1,607	0	938	0	0	0
-eliminated when spousal/dependant income exceeds			9,134	17,672	19,369	10,314	13,229	15,093	16,304
Age amount (age 65+) (1)	30100	5808	3,728	4,894	5,397	4,910	7,637	7,382	10,408
-reduced when income exceeds			27,749	36,430	40,179	36,552	38,508	38,508	38,508
-eliminated when income exceeds			52,602	69,057	76,159	69,285	89,421	87,721	107,895
Senior supplementary amount (age 65+) SK only		58220	0	1,292	0	0	0	0	0
Disability amount	31600	58440	6,180	9,464	14,940	8,212	8,576	12,239	13,877
Disability amount supplement for taxpayers under 18	31600	58440	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			2,112	2,772	3,057	2,782	2,930	2,930	2,930
-eliminated when above expenses exceed			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	0	0	0	0	2,273	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	30425 30450	58175 58185	0	0	0	4,792	7,276	0	0
-reduced when relative's income exceeds			0	0	0	16,215	17,085	0	0
-eliminated when relative's income exceeds			0	0	0	21,007	24,361	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	3,605	9,464	11,212	0	0	5,002	5,002
-reduced when relative's income exceeds			12,312	16,164	17,826	0	0	17,085	17,085
-eliminated when relative's income exceeds			15,917	25,628	29,038	0	0	22,087	22,087
			MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	was 306	58200	3,605	9,464	11,212	0	0	5,003	5,003
-reduced when dependant income exceeds			5,115	6,715	7,407	0	0	7,098	7,098
-eliminated when dependant income exceeds			8,720	16,179	18,619	0	0	12,101	12,101
Child amount for dependent children under 19 (SK only)(each)		58210	0	6,094	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)			0	0	0	0	0	0	1,200
Pension income amount - lesser of eligible pension income or	31400	58360	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	1,728	2,268	2,503	2,277	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	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	1,728	2,268	2,503	2,277	2,397	2,397	2,397
Eligible adoption expenses - maximum per child	31300	58330	10,000	0	13,247	16,563	16,563	0	0
Education - part time per month (8)	was 323	58560	120	0	0	0	0	120	120
Education - full time per month (8)	was 323	58560	400	0	0	0	0	400	400
Textbooks - part time per month	was 323	58560	0	0	0	0	0	0	20
Textbooks - full time per month	was 323	58560	0	0	0	0	0	0	65
Canada employment amount	31260	58310	0	0	0	0	1,245	0	0
Indexing factor for 2020 (6)			1.022	1.000	1.000	1.025	1.019	1.019	1.019
			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) See the basic personal amount and spousal amount articles for information on the federal and Yukon personal and spousal amount increases. 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: November 25, 2020