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

2022 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 not yet 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) $2,160 $853 $1,103 $745 $1,047 $563
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4) 2,160 697 936 745 889 478
   -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) 1,185 544 369 364 511 275
   -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 0 0 0 0 0 0
Disability amount 1,331 576 675 645 848 455
Disability amount supplement for taxpayers under 18 776 271 394 303 495 265
    -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 353 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 1,129 0 0 0 0 265
    -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 0 271 240 431 494 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+) 0 271 240 246 495 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) 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 78
  Fed NL PE NS NB ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 2,479 2,135 1,678 1,637 2,448 2,522
Maximum medical expenses for other eligible dependants (each)   (5) n/a n/a n/a n/a n/a 13593
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 2,479 2,135 1,678 1,637 2,448 2,522
Eligible adoption expenses - maximum per child 2,570 1,151 0 0 0 686
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 193 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) $1,096 $1,744 $1,937 $572 $921 $921 $674
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4) 986 1,744 1,937 490 921 921 674
   -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) 403 532 540 256 505 450 431
   -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 0 140 0 0 0 0 0
Disability amount 667 1,028 1,494 429 568 747 574
Disability amount supplement for taxpayers under 18 389 1,028 1,121 250 331 305 207
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone 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 0 0 0 0 150 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 0 250 482 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 389 1,028 1,121 0 0 305 207
   -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+) 389 1,028 1,121 0 0 305 207
   -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) 0 662 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 2,346 2,503 2,350 2,479 2,479 2,479
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 2,346 2,503 2,350 2,479 2,479 2,479
Eligible adoption expenses - maximum per child 1,080 0 1,325 867 1,096 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 82 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 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.

Go directly to 2022 tax credits - base amounts.

Revised: November 02, 2021

 

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