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Personal Tax   ->   Non-refundable Personal Tax Credits -> 2022 Tax Credits - Base Amounts

2022 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 TaxTips.ca - 2022 Non-Refundable Personal Tax Credits - Tax Amountscredit amounts have not yet 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 $14,398 $9,804 $11,250 $8,481 $10,817 $11,141
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
14,398 8,011 9,555 8,481 9,186 9,460
   -reduced when spousal/dependant income exceeds     0 802 955 848 919 946
   -eliminated when spousal/dependant income exceeds     14,398 8,813 10,510 9,329 10,105 10,406
      Fed NL PE NS NB ON
Age amount  (age 65+) (3) 30100 5808 7,898 6,258 3,764 4,141 5,282 5,440
   -reduced when income exceeds     39,826 34,293 28,019 30,828 39,321 40,495
   -eliminated when income exceeds     92,479 76,013 53,112 58,435 74,534 76,762
Senior supplementary amount  (age 65+) SK only   58220 0 0 0 0 0 0
Disability amount 31600 58440 8,870 6,615 6,890 7,341 8,757 9,001
Disability amount supplement for taxpayers under 18 31600 58440 5,174 3,113 4,019 3,449 5,109 5,250
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     3,030 2,646 2,354 2,346 2,992 3,075
    -eliminated when above expenses exceed     8,204 5,759 6,373 5,795 8,101 8,325
      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
2,350 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
7,525 0 0 0 0 5,252
    -reduced when relative's income exceeds     17,670 0 0 0 0 17,965
    -eliminated when relative's income exceeds     25,195 0 0 0 0 23,217
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 0 3,114 2,446 4,898 5,108 0
   -reduced when relative's income exceeds     0 15,215 11,953 13,677 17,447 0
   -eliminated when relative's income exceeds     0 18,329 14,399 18,575 22,555 0
      Fed NL PE NS NB ON
Infirm dependant amount (age 18+) was 306 58200 0 3,113 2,446 2,798 5,109 0
   -reduced when dependant income exceeds     0 6,691 4,966 5,683 7,248 0
   -eliminated when dependant income exceeds     0 9,804 7,412 8,481 12,357 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 1,541
      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 2,479 2,135 1,678 1,637 2,448 2,522
Maximum medical expenses for other eligible dependants (each)  (5) 33199 58729 n/a n/a n/a n/a n/a 13,593
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 33199 58729 2,479 2,135 1,678 1,637 2,448 2,522
Eligible adoption expenses - maximum per child  31300 58330 17,131 13,231 0 0 0 13,593
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 1,287 0 0 0 0 0
Indexing factor for 2022 (6)     1.024 1.028 1.000 1.000 1.024 1.024
      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 $10,145 $16,614 $19,369 $11,302 $14,398 $15,609 $16,862
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 16,614 19,369 9,678 14,398 15,609 16,862
   -reduced when spousal/dependant income exceeds     0 1,662 0 968 0 0 0
   -eliminated when spousal/dependant income exceeds     9,134 18,276 19,369 10,646 14,398 15,609 16,862
      MB SK AB BC YT NT NU
Age amount (age 65+) (3) 30100 5808 3,728 5,062 5,397 5,069 7,898 7,635 10,764
   -reduced when income exceeds     27,749 37,677 40,179 37,730 39,826 39,826 39,826
   -eliminated when income exceeds     52,602 71,424 76,159 71,523 92,479 90,726 111,586
Senior supplementary amount  (age 65+) SK only   58220 0 1,336 0 0 0 0 0
Disability amount 31600 58440 6,180 9,788 14,940 8,477 8,870 12,658 14,352
Disability amount supplement for taxpayers under 18 31600 58440 3,605 9,788 11,212 4,946 5,174 5,174 5,174
    -reduced when total child care and attendant care expenses claimed exceed     2,112 2,867 3,057 2,871 3,030 3,030 3,030
    -eliminated when above expenses exceed     5,717 12,655 14,269 7,817 8,204 8,204 8,204
      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 2,350 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 4,946 7,525 0 0
    -reduced when relative's income exceeds     0 0 0 16,738 17,670 0 0
    -eliminated when relative's income exceeds     0 0 0 21,684 25,195 0 0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 3,605 9,788 11,212 0 0 5,173 5,173
   -reduced when relative's income exceeds     12,312 16,717 17,826 0 0 17,670 17,670
   -eliminated when relative's income exceeds     15,917 26,505 29,038 0 0 22,843 22,843
      MB SK AB BC YT NT NU
Infirm dependant amount (age 18+) was 306 58200 3,605 9,788 11,212 0 0 5,174 5,174
   -reduced when dependant income exceeds     5,115 6,945 7,407 0 0 7,341 7,341
   -eliminated when dependant income exceeds     8,720 16,733 18,619 0 0 12,515 12,515
Child amount for dependent children under 19 (SK only)(each)   58210 0 6,303 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 2,346 2,503 2,350 2,479 2,479 2,479
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 2,346 2,503 2,350 2,479 2,479 2,479
Eligible adoption expenses - maximum per child  31300 58330 10,000 0 13,247 17,131 17,131 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 1,287 0 0
Indexing factor for 2022 (6)     1.021 1.024 1.000 1.021 1.024 1.024 1.024
      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 2021 budget increases the basic personal amount to $11,250 for 2022, with the spouse and equivalent-to-spouse amounts increased as well.

(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, and their 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 with net income (line 23600) of less than $155,625 can earn taxable income of $14,398 in 2022 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 2022 tax credits - tax amounts.

Revised: November 02, 2021

 

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