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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
58080
58120
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 5808 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 12,869 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
58080
58120
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 5808 3,728 4,943 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 69,747 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 12,361 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 7,349 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 24,605 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 16,326 17,826 0 0 17,256 17,256
   -eliminated when relative's income exceeds     15,917 25,885 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 2,291 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 2,291 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: November 25, 2020

 

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