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

2020 Non-Refundable Personal Tax Credits - Tax Amounts

(Base 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. 

See below for other provinces/territories.

Tax Credit Type 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) $1,984 $826 $980 $745 $1,012 $545
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(5)(7) 1,984 675 832 745 860 462
   -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) 1,146 527 369 364 494 266
   -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 0 0 0 0 0 0
Disability amount 1,286 558 675 645 820 440
Disability amount supplement for taxpayers under 18 750 262 394 303 478 257
    -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 341 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 1,091 0 0 0 0 257
    -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 0 262 240 431 478 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+) 0 262 240 246 478 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) 0 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 118 105 0 0
Pension income amount - lesser of eligible pension income  or 300 87 98 103 97 75
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,397 2,069 1,678 1,637 2,367 2,440
Maximum medical expenses for other eligible dependants (each)  (2) n/a n/a n/a n/a n/a 664
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 2,397 2,069 1,678 1,637 2,367 2,440
Eligible adoption expenses - maximum per child  2,484 1,115 0 0 0 664
Education - part time per month (8) 0 5 12 5 0 0
Education - full time per month (8) 0 17 39 18 0 0
Textbooks - part time per month 0 0 0 0 0 0
Textbooks - full time per month 0 0 0 0 0 0
Canada employment amount 187 0 0 0 0 0
  Federal
(3)
NL PE NS NB ON

 

Tax Credit Type MB
10.8%
SK
10.50%
AB
10%
(6)
BC
5.06%
YT
6.40%
(7)
NT
5.9%
NU
4%
(4)
Basic personal amount (1)(5)(7) $1,063 $1,687 $1,937 $554 $847 $890 $652
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(5)(7) 986 1,687 1,937 474 847 890 652
   -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) 403 514 540 248 489 436 416
   -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 0 136 0 0 0 0 0
Disability amount 667 994 1,494 416 549 722 555
Disability amount supplement for taxpayers under 18 389 994 1,121 242 320 295 200
    -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 0 0 0 0 145 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 0 0 0 242 466 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 389 994 1,121 0 0 295 200
   -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+) 389 994 1,121 0 0 295 200
   -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) 0 640 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 0 0 0 0 48
Pension income amount - lesser of eligible pension income  or 108 105 149 51 128 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 1,728 2,268 2,503 2,277 2,397 2,397 2,397
Maximum medical expenses for other eligible dependants (each)  (2) n/a n/a n/a n/a n/a 295 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 1,728 2,268 2,503 2,277 2,397 2,397 2,397
Eligible adoption expenses - maximum per child  1,080 0 1,325 838 1,060 0 0
Education - part time per month (8) 13 0 0 0 0 7 5
Education - full time per month (8) 43 0 0 0 0 24 16
Textbooks - part time per month 0 0 0 0 0 0 1
Textbooks - full time per month 0 0 0 0 0 0 3
Canada employment amount 0 0 0 0 80 0 0
  MB
SK AB
(6)
BC
(4)
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) 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.

(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.

Go directly to 2020 tax credits - base amounts.

Revised: March 19, 2024

 

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