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Non-Refundable Personal Tax Credits - Tax Amounts
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, 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
2019 budget increases the basic personal amount to $10,000 for 2020, with
the spouse and equivalent-to-spouse amounts increased proportionately.
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.