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

2021 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 federal tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

Tax Credit Type 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) $2,071 $830 $1,029 $745 $1,023 $549
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4) 2,071 678 874 745 868 467
   -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) 1,157 530 369 364 499 268
   -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 0 0 0 0 0 0
Disability amount 1,299 560 675 645 828 444
Disability amount supplement for taxpayers under 18 758 263 394 303 483 259
    -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 344 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 1,102 0 0 0 0 259
    -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 0 263 240 431 483 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+) 0 263 240 246 483 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) 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 76
  Fed NL PE NS NB ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,421 2,077 1,678 1,637 2,390 2,462
Maximum medical expenses for other eligible dependants (each)   (5) 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 2,421 2,077 1,678 1,637 2,390 2,462
Eligible adoption expenses - maximum per child 2,509 1,120 0 0 0 670
Education - part time per month 0 5 12 5 0 0
Education - full time per month 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 189 0 0 0 0 0
  Fed (1)(2) NL PE(4) NS (3) NB ON

 

Tax Credit Type MB(6)
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) $1,073 $1,704 $1,937 $560 $884 $899 $659
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4) 986 1,704 1,937 480 884 899 659
   -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) 403 519 540 251 494 440 420
   -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 0 137 0 0 0 0 0
Disability amount 667 1,004 1,494 420 554 729 561
Disability amount supplement for taxpayers under 18 389 1,004 1,121 245 323 298 202
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone 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 0 0 0 0 147 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 0 245 470 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 389 1,004 1,121 0 0 298 202
   -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+) 389 1,004 1,121 0 0 298 202
   -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) 0 646 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
  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 1,728 2,291 2,503 2,302 2,421 2,421 2,421
Maximum medical expenses for other eligible dependants (each) (2) 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 1,728 2,291 2,503 2,302 2,421 2,421 2,421
Eligible adoption expenses - maximum per child 1,080 0 1,325 846 1,071 0 0
Education - part time per month 13 0 0 0 0 7 5
Education - full time per month 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 (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.

Go directly to 2021 tax credits - base amounts.

Revised: November 25, 2020

 

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