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Home  ->  Personal Tax   ->   Non-refundable Personal Tax Credits -> 2023 Tax Credits - Base Amounts

2023 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 federal indexation factor, tax rates, and most federal and provincial/territorial tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

TaxTips.ca - 2023 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type Federal
Line #
Prov/Terr
Line #
Fed (1)(2)
15%
NL
8.7%
PE (4)
9.8%
NS (3)
8.79%
NB
9.40%
ON
5.05%
Basic personal amount (1)(3)(4) 30000 58040 $15,000 $10,382 $12,000 $8,481 $12,458 $11,865
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
15,000 8,483 10,192 8,481 9,764 10,075
   -reduced when spousal/dependant income exceeds     0 849 1,020 848 977 1,007
   -eliminated when spousal/dependant income exceeds     15,000 9,332 11,212 9,329 10,741 11,082
      Fed NL PE NS NB ON
Age amount  (age 65+) (3) 30100 58080 8,396 6,627 3,764 4,141 5,615 5,793
   -reduced when income exceeds     42,335 36,316 28,019 30,828 41,799 43,127
   -eliminated when income exceeds     98,308 80,496 53,112 58,435 79,232 81,747
Senior supplementary amount  (age 65+) SK only   58220 0 0 0 0 0 0
Disability amount 31600 58440 9,428 7,005 6,890 7,341 9,309 9,586
Disability amount supplement for taxpayers under 18 31600 58440 5,500 3,297 4,019 3,449 5,431 5,591
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     3,221 2,802 2,354 2,346 3,180 3,275
    -eliminated when above expenses exceed     8,721 6,099 6,373 5,795 8,611 8,866
      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
2,499 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
7,999 0 0 0 0 5,593
    -reduced when relative's income exceeds     18,783 0 0 0 0 19,133
    -eliminated when relative's income exceeds     26,782 0 0 0 0 24,726
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 0 3,297 2,446 4,898 5,430 0
   -reduced when relative's income exceeds     0 16,112 11,953 13,677 18,546 0
   -eliminated when relative's income exceeds     0 19,409 14,399 18,575 23,976 0
      Fed NL PE NS NB ON
Infirm dependant amount (age 18+) was 306 58200 0 3,297 2,446 2,798 5,431 0
   -reduced when dependant income exceeds     0 7,085 4,966 5,683 7,705 0
   -eliminated when dependant income exceeds     0 10,382 7,412 8,481 13,136 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 1,641
      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 2,635 2,261 1,678 1,637 2,602 2,685
Maximum medical expenses for other eligible dependants (each)  (5) 33199 58729 n/a n/a n/a n/a n/a 14,476
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 33199 58729 2,635 2,261 1,678 1,637 2,602 2,685
Eligible adoption expenses - maximum per child  31300 58330 18,210 14,011 0 0 0 14,476
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 1,368 0 0 0 0 0
Indexing factor for 2023 (6)     1.063 1.059 1.000 1.000 1.063 1.065
      Fed (1)(2) NL PE (4) NS (3) NB ON

 

TaxTips.ca - 2023 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type Federal
Line #
Prov/Terr
Line #
MB
10.8%
SK
10.50%
AB (7)
10%
BC
5.06%
YT (1))
6.40%
NT
5.9%
NU
4%
Basic personal amount (1)(3)(4) 30000 58040 $10,855 $17,661 $21,003 $11,981 $15,000 $16,593 $17,925
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 17,661 21,003 10,259 15,000 16,593 17,925
   -reduced when spousal/dependant income exceeds     0 1,767 0 1,026 0 0 0
   -eliminated when spousal/dependant income exceeds     9,134 19,428 21,003 11,285 15,000 16,593 17,925
      MB SK AB BC YT NT NU
Age amount (age 65+) (3) 30100 58080 3,728 5,380 5,853 5,373 8,396 8,116 11,442
   -reduced when income exceeds     27,749 40,051 43,570 39,994 42,335 42,335 42,335
   -eliminated when income exceeds     52,602 75,918 82,590 75,814 98,308 96,442 118,615
Senior supplementary amount  (age 65+) SK only   58220 0 1,421 0 0 0 0 0
Disability amount 31600 58440 6,180 10,405 16,201 8,986 9,428 13,456 15,256
Disability amount supplement for taxpayers under 18 31600 58440 3,605 10,405 12,158 5,242 5,500 5,500 5,500
    -reduced when total child care and attendant care expenses claimed exceed     2,112 3,048 3,315 3,044 3,221 3,221 3,221
    -eliminated when above expenses exceed     5,717 13,453 15,473 8,286 8,721 8,721 8,721
      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 2,499 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 5,243 7,999 0 0
    -reduced when relative's income exceeds     0 0 0 17,742 18,783 0 0
    -eliminated when relative's income exceeds     0 0 0 22,985 26,782 0 0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 3,605 10,405 12,158 0 0 5,500 5,500
   -reduced when relative's income exceeds     12,312 17,770 19,331 0 0 18,783 18,783
   -eliminated when relative's income exceeds     15,917 28,175 31,489 0 0 24,283 24,283
      MB SK AB BC YT NT NU
Infirm dependant amount (age 18+) was 306 58200 3,605 10,405 12,158 0 0 5,499 5,499
   -reduced when dependant income exceeds     5,115 7,383 8,032 0 0 7,804 7,804
   -eliminated when dependant income exceeds     8,720 17,788 20,190 0 0 13,303 13,303
Child amount for dependent children under 19 (SK only)(each)   58210 0 6,700 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 1,618 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 2,493 2,714 2,491 2,635 2,635 2,635
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 2,493 2,714 2,491 2,635 2,635 2,635
Eligible adoption expenses - maximum per child  31300 58330 10,000 0 14,365 18,210 18,210 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 1,368 0 0
Indexing factor for 2023 (6)     1.070 1.063 1.060 1.060 1.063 1.063 1.063
      MB (6) SK AB (7) 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 2022 budget increases the basic personal amount to $12,000 for 2023, 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) On August 31, 2022, Premier Jason Kenney announced that indexation of the personal tax system would be restored, retroactive to January 1, 2022.

Every taxpayer gets a tax credit for the basic personal amount, so any person with net income (line 23600) of less than $165,430 can earn taxable income of $15,000 in 2023 without paying any federal tax, and can earn anywhere from $8,481 to $21,003, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2023 tax credits - tax amounts.

Revised: January 06, 2023

 

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