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2020 Personal Tax Credits - Base Amounts

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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 tax credit amounts have not yet been confirmed to Canada Revenue Agency information.

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
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%
(7)
AB
10%

(8)
BC
5.06%
YT
6.40%
NT
5.9%
NU
4%
(4)
Basic personal amount (1)(5) 300 5804 $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) 303/305 5812/5816 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 0 776 849 848 889 916 0 1,607 0 938 0 0 0
   -eliminated when spousal/dependant income exceeds 12,298 8,537 9,342 9,329 9,771 10,072 9,134 17,672 19,369 10,314 12,298 15,093 16,304
Age amount (65+ years of age) (1) 301 5808 7,637 6,063 3,764 4,141 5,107 5,264 3,728 4,894 5,397 4,911 7,637 7,383 10,408
   -reduced when income exceeds 38,508 33,226 28,019 30,828 38,020 39,194 27,749 36,430 40,179 36,552 38,508 38,508 38,508
   -eliminated when income exceeds 89,421 73,647 53,112 58,435 72,068 74,287 52,602 69,057 76,159 69,292 89,421 87,728 107,895
Senior supplementary amount (65+ years of age) 5822 0 0 0 0 0 0 0 1,292 0 0 0 0 0
Disability amount 316 5844 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 316 5844 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 367(infirm child under 18) or added to Line 303 or 305, and Line  303 or 305 threshold increased by this amount (4) 303/305/367 5814/5825 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 304 is reduced by line 303 or 305 claim (4) 304/307 5818/5819 7,276 0 0 0 0 5,082 0 0 0 4,791 7,276 0 0
    -reduced when relative's income exceeds 17,085 0 0 0 0 17,388 0 0 0 16,216 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 (4) was 315 5840 0 3,017 2,446 4,898 4,940 0 3,605 9,464 11,212 0 0 5,003 5,003
   -reduced when relative's income exceeds 0 14,740 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 22,088 22,088
     

Federal

NL PE

NS

NB

ON

MB SK AB

BC

YT

NT

NU

Infirm dependant amount (18+ years of age), including Family Caregiver Amount (Federal & YT) (4) was 306 5820 0 3,017 2,446 2,798 4,940 0 3,605 9,464 11,212 0 0 5,002 5,002
   -reduced when dependant income exceeds 0 6,482 4,966 5,683 7,009 0 5,115 6,715 7,407 0 0 7,098 7,098
   -eliminated when dependant income exceeds 0 9,499 7,412 8,481 11,949 0 8,720 16,179 18,619 0 0 12,100 12,100
Child amount for dependent children under 19 (SK only)(each) 5825 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 314 5836 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 330 5868 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) 331 5872 n/a n/a n/a n/a n/a 13,155 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 331 5872 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  313 5833 16,563 12,818 0 0 0 13,155 10,000 0 13,247 16,563 16,563 0 0
Education - part time per month (8) 323 5856 0 60 120 60 0 0 120 0 0 0 0 120 120
Education - full time per month (8) 323 5856 0 200 400 200 0 0 400 0 0 0 0 400 400
Textbooks - part time per month  323 5856 0 0 0 0 0 0 0 0 0 0 0 0 20
Textbooks - full time per month  323 5856 0 0 0 0 0 0 0 0 0 0 0 0 65
Canada employment amount 363 5834 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
(7)
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) Saskatchewan no longer indexes their personal taxation system, as announced in their 2017 Budget.  2018 was the first year of no indexation.

(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 $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.

Go directly to 2020 tax credits - tax amounts.

Revised: November 08, 2019

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