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2020 Personal Tax Credits - Tax Amounts

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

Tax Credit Type

Federal
15%
(3)
NL
8.7%
PE
9.8%
(5)
NS
8.79%

(1)
NB
9.68%
ON
5.05%
MB
10.8%
SK
10.50%
AB
10%
(6)
BC
5.06%
YT
6.40%
NT
5.9%
NU
4%
(4)
Basic personal amount (1) $1,845 $826 $980 $745 $1,012 $545 $1,063 $1,687 $1,937 $554 $787 $890 $652
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1) 1,845 675 832 745 860 462 986 1,687 1,937 474 787 890 652
   -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) 1,146 527 369 364 494 266 403 514 540 248 489 436 416
   -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) 0 0 0 0 0 0 0 136 0 0 0 0 0
Disability amount 1,286 558 675 645 820 440 667 994 1,494 416 549 722 555
Disability amount supplement for taxpayers under 18 years of age 750 262 394 303 478 257 389 994 1,121 242 320 295 200
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed 2,930 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) 341 0 0 0 0 0 0 0 0 0 145 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) 1,091 0 0 0 0 257 0 0 0 242 466 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) 0 262 240 431 478 0 389 994 1,121 0 0 295 200
   -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) (4) 0 262 240 246 478 0 389 994 1,121 0 0 295 200
   -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) 0 0 0 0 0 0 0 640 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year) 0 0 118 105 0 0 0 0 0 0 0 0 48
Pension income amount lesser of eligible pension income or 300 87 98 103 97 75 108 105 149 51 128 59 80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 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) n/a n/a n/a n/a n/a 664 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 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 2,484 1,115 0 0 0 664 1,080 0 1,325 838 1,060 0 0
Education - part time per month (6) 0 5 12 5 0 0 13 0 0 0 0 7 5
Education - full time per month (6) 0 17 39 18 0 0 43 0 0 0 0 24 16
Textbooks - part time per month 0 0 0 0 0 0 0 0 0 0 0 0 1
Textbooks - full time per month 0 0 0 0 0 0 0 0 0 0 0 0 3
Canada employment amount 187 0 0 0 0 0 0 0 0 0 80 0 0
  Federal
(3)
NL PE NS NB ON 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.

Go directly to 2020 tax credits - base amounts.

Revised: November 08, 2019

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