Personal Tax -> Non-refundable Personal Tax Credits -> 2021 Tax Credits - Base Amounts

2021 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 federal tax credit amounts have been confirmed to Canada Revenue Agency information. See below for other provinces/territories.

Tax Credit Type	Federal Line #	Prov/Terr Line #	Fed (1)(2) 15%	NL 8.7%	PE (4) 9.8%	NS (3) 8.79%	NB 9.68%	ON 5.05%
Basic personal amount (1)(3)(4)	30000	58040	$13,808	$9,536	$10,500	$8,481	$10,564	$10,880
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	30300 30400	58120 58160	13,808	7,792	8,918	8,481	8,970	9,238
-reduced when spousal/dependant income exceeds			0	780	891	848	898	924
-eliminated when spousal/dependant income exceeds			13,808	8,572	9,809	9,329	9,868	10,162
			Fed	NL	PE	NS	NB	ON
Age amount (age 65+) (3)	30100	58080	7,713	6,087	3,764	4,141	5,158	5,312
-reduced when income exceeds			38,893	33,359	28,019	30,828	38,400	39,546
-eliminated when income exceeds			90,313	73,939	53,112	58,435	72,787	74,959
Senior supplementary amount (age 65+) SK only		58220	0	0	0	0	0	0
Disability amount	31600	58440	8,662	6,435	6,890	7,341	8,552	8,790
Disability amount supplement for taxpayers under 18	31600	58440	5,053	3,028	4,019	3,449	4,989	5,127
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			2,959	2,574	2,354	2,346	2,922	3,003
-eliminated when above expenses exceed			8,012	5,602	6,373	5,795	7,911	8,130
			Fed	NL	PE	NS	NB	ON
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	2,295	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	7,348	0	0	0	0	5,128
-reduced when relative's income exceeds			17,256	0	0	0	0	17,544
-eliminated when relative's income exceeds			24,604	0	0	0	0	22,672
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	0	3,028	2,446	4,898	4,989	0
-reduced when relative's income exceeds			0	14,800	11,953	13,677	17,038	0
-eliminated when relative's income exceeds			0	17,828	14,399	18,575	22,027	0
			Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	was 306	58200	0	3,028	2,446	2,798	4,990	0
-reduced when dependant income exceeds			0	6,508	4,966	5,683	7,078	0
-eliminated when dependant income exceeds			0	9,536	7,412	8,481	12,068	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	1,504
			Fed	NL	PE	NS	NB	ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	33099	58689	2,421	2,077	1,678	1,637	2,390	2,462
Maximum medical expenses for other eligible dependants (each) (5)	33199	58729	n/a	n/a	n/a	n/a	n/a	13,274
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	33199	58729	2,421	2,077	1,678	1,637	2,390	2,462
Eligible adoption expenses - maximum per child	31300	58330	16,729	12,870	0	0	0	13,274
Education - part time per month	was 323	58560	0	60	120	60	0	0
Education - full time per month	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	1,257	0	0	0	0	0
Indexing factor for 2021 (6)			1.010	1.004	1.000	1.000	1.010	1.009
			Fed (1)(2)	NL	PE (4)	NS (3)	NB	ON

Tax Credit Type	Federal Line #	Prov/Terr Line #	MB 10.8%	SK ( 7)) 10.50%	AB 10%	BC 5.06%	YT (1)) 6.40%	NT 5.9%	NU 4%
Basic personal amount (1)(3)(4)	30000	58040	$9,936	$16,225	$19,369	$11,070	$13,808	$15,243	$16,467
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	30300 30400	58120 58160	9,134	16,225	19,369	9,479	13,808	15,243	16,467
-reduced when spousal/dependant income exceeds			0	1,623	0	948	0	0	0
-eliminated when spousal/dependant income exceeds			9,134	17,848	19,369	10,427	13,808	15,243	16,467
			MB	SK	AB	BC	YT	NT	NU
Age amount (age 65+) (3)	30100	58080	3,728	4,942	5,397	4,964	7,713	7,456	10,512
-reduced when income exceeds			27,749	36,794	40,179	36,954	38,893	38,893	38,893
-eliminated when income exceeds			52,602	69,741	76,159	70,047	90,313	88,600	108,973
Senior supplementary amount (age 65+) SK only		58220	0	1,305	0	0	0	0	0
Disability amount	31600	58440	6,180	9,559	14,940	8,303	8,662	12,362	14,016
Disability amount supplement for taxpayers under 18	31600	58440	3,605	9,559	11,212	4,844	5,053	5,053	5,053
-reduced when total child care and attendant care expenses claimed exceed			2,112	2,800	3,057	2,812	2,959	2,959	2,959
-eliminated when above expenses exceed			5,717	12,359	14,269	7,656	8,012	8,012	8,012
			MB	SK	AB	BC	YT	NT	NU
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	2,295	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	4,844	7,348	0	0
-reduced when relative's income exceeds			0	0	0	16,394	17,256	0	0
-eliminated when relative's income exceeds			0	0	0	21,238	24,604	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	3,605	9,559	11,212	0	0	5,052	5,052
-reduced when relative's income exceeds			12,312	16,325	17,826	0	0	17,256	17,256
-eliminated when relative's income exceeds			15,917	25,884	29,038	0	0	22,308	22,308
			MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	was 306	58200	3,605	9,559	11,212	0	0	5,053	5,053
-reduced when dependant income exceeds			5,115	6,782	7,407	0	0	7,169	7,169
-eliminated when dependant income exceeds			8,720	16,341	18,619	0	0	12,222	12,222
Child amount for dependent children under 19 (SK only)(each)		58210	0	6,155	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
			MB	SK	AB	BC	YT	NT	NU
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	33099	58689	1,728	2,290	2,503	2,302	2,421	2,421	2,421
Maximum medical expenses for other eligible dependants (each) (5)	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	2,290	2,503	2,302	2,421	2,421	2,421
Eligible adoption expenses - maximum per child	31300	58330	10,000	0	13,247	16,729	16,729	0	0
Education - part time per month	was 323	58560	120	0	0	0	0	120	120
Education - full time per month	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	1,257	0	0
Indexing factor for 2021 (6)			1.010	1.010	1.000	1.011	1.010	1.010	1.010
			MB (6)	SK (7)	AB	BC	YT	NT	NU

(1) 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.

(2) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.

(3) 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.

(4) The PEI 2020 budget increases the basic personal amount to $10,500 for 2021, with the spouse and equivalent-to-spouse amounts increased proportionately.

(5) n/a means there is no cap on the amount of medical expenses for other eligible dependants.

(6) Indexation: New Brunswick, Saskatchewan and the three Territories use the federal indexation factor. Alberta, Nova Scotia and PEI do not use indexing for their personal income tax system. Manitoba only indexes the basic personal amount. Other tax credits are not indexed.

(7) Saskatchewan's 2020 budget reinstated indexing of personal income tax amounts for 2021 and subsequent years, using the federal indexation factor.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $13,808 in 2021 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 2021 tax credits - tax amounts.

Revised: March 19, 2024