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Home  ->  Personal Tax   ->   Non-refundable Personal Tax Credits -> 2024 Tax Credits - Base Amounts

2024 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 and provincial/territorial indexation factors, tax rates, and federal and provincial/territorial tax credit amounts have not yet all been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

TaxTips.ca - 2024 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type Federal
Line #
Prov/Terr
Line #
Fed (1)(2)
15%
NL
8.7%
PE (4)
9.65%
NS (3)
8.79%
NB
9.40%
ON
5.05%
Basic personal amount (1)(3)(4) 30000 58040 $15,705 $10,818 $13,500 $8,481 $13,044 $12,399
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
15,705 8,840 11,466 8,481 10,223 10,528
   -reduced when spousal/dependant income exceeds     0 885 1,147 848 1,023 1,053
   -eliminated when spousal/dependant income exceeds     15,705 9,725 12,613 9,329 11,246 11,581
      Fed NL PE NS NB ON
Age amount  (age 65+) (3) 30100 58080 8,790 6,905 5,595 4,141 5,878 6,054
   -reduced when income exceeds     44,325 37,842 33,740 30,828 43,763 45,068
   -eliminated when income exceeds     102,925 83,875 71,040 58,435 82,950 85,428
Senior supplementary amount  (age 65+) SK only   58220 0 0 0 0 0 0
Disability amount 31600 58440 9,872 7,300 6890 7,341 9,747 10,017
Disability amount supplement for taxpayers under 18 31600 58440 5,758 3,435 4,019 3,449 5,686 5,843
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     3,373 2,920 2,354 2,346 3,330 3,422
    -eliminated when above expenses exceed     9,131 6,355 6,373 5,795 9,016 9,265
      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
2,616 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
8,375 0 0 0 0 5,844
    -reduced when relative's income exceeds     19,666 0 0 0 0 19,994
    -eliminated when relative's income exceeds     28,041 0 0 0 0 25,838
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 0 3,436 2,446 4,898 5,686 0
   -reduced when relative's income exceeds     0 16,789 11,953 13,677 19,417 0
   -eliminated when relative's income exceeds     0 20,225 14,399 18,575 25,103 0
      Fed NL PE NS NB ON
Infirm dependant amount (age 18+) was 306 58200 0 3,436 2,446 2,798 5,686 0
   -reduced when dependant income exceeds     0 7,383 4,966 5,683 8,067 0
   -eliminated when dependant income exceeds     0 10,819 7,412 8,481 13,753 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 1,714
      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 2,759 2,356 1,678 1,637 2,724 2,806
Maximum medical expenses for other eligible dependants (each)  (5) 33199 58729 n/a n/a n/a n/a n/a 15,127
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 33199 58729 2,759 2,356 1,678 1,637 2,724 2,806
Eligible adoption expenses - maximum per child  31300 58330 19,066 14,598 0 0 0 15,127
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 1,433 0 0 0 0 0
Indexing factor for 2024 (6)     1.047 1.042 1.000 1.000 1.047 1.045
      Fed (1)(2) NL PE (4) NS (3) NB ON

 

TaxTips.ca - 2024 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type Federal
Line #
Prov/Terr
Line #
MB (8)
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)(8) 30000 58040 $15,780 $18,491 $21,885 $12,580 $15,705 $17,373 $18,767
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 18,491 21,885 10,772 15,705 17,373 18,767
   -reduced when spousal/dependant income exceeds     0 1,850 0 1,078 0 0 0
   -eliminated when spousal/dependant income exceeds     9,134 20,341 21,885 11,850 15,705 17,373 18,767
      MB SK AB BC YT NT NU
Age amount (age 65+) (3) 30100 58080 3,728 5,633 6,098 5,641 8,790 8,498 11,980
   -reduced when income exceeds     27,749 41,933 45,399 41,993 44,325 44,324 44,324
   -eliminated when income exceeds     52,602 79,486 86,052 79,600 102,925 100,977 124,191
Senior supplementary amount  (age 65+) SK only   58220 0 1,487 0 0 0 0 0
Disability amount 31600 58440 6,180 10,894 16,881 9,435 9,872 14,088 15,973
Disability amount supplement for taxpayers under 18 31600 58440 3,605 10,894 12,669 5,505 5,758 5,758 5,758
    -reduced when total child care and attendant care expenses claimed exceed     2,112 3,191 3,454 3,196 3,373 3,373 3,373
    -eliminated when above expenses exceed     5,717 14,085 16,123 8,701 9,131 9,131 9,131
      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 2,616 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 5,505 8,375 0 0
    -reduced when relative's income exceeds     0 0 0 18,629 19,666 0 0
    -eliminated when relative's income exceeds     0 0 0 24,134 28,041 0 0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 3,605 10,894 12,669 0 0 5,758 5,758
   -reduced when relative's income exceeds     12,312 18,605 20,142 0 0 19,666 19,666
   -eliminated when relative's income exceeds     15,917 29,499 32,811 0 0 25,424 25,424
      MB SK AB BC YT NT NU
Infirm dependant amount (age 18+) was 306 58200 3,605 10,894 12,669 0 0 5,759 5,759
   -reduced when dependant income exceeds     5,115 7,730 8,369 0 0 8,170 8,170
   -eliminated when dependant income exceeds     8,720 18,624 21,038 0 0 13,929 13,929
Child amount for dependent children under 19 (SK only)(each)   58210 0 7,015 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 1,685 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 2,611 2,828 2,616 2,759 2,759 2,759
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 2,611 2,828 2,616 2,759 2,759 2,759
Eligible adoption expenses - maximum per child (7) 31300 58330 10,000 0 18,975 19,066 19,066 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 1,433 0 0
Indexing factor for 2024 (6)     1.000 1.047 1.042 1.050 1.047 1.047 1.047
      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 2023 budget increases the basic personal, spousal and age amounts for 2023 and 2024, and reduces the lowest tax rate to 9.65% from 9.8%.

(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.  Nova Scotia and PEI do not use indexing for their personal income tax system. Manitoba only indexes the basic personal amount, which is increased 5.2% for 2024, and their other tax credits are not indexed.

(7) The Alberta 2023 Budget announced an increase in the Adoption Tax Credit amount to $18,210, the same as the Federal credit amount, but for 2024 and later years it is indexed using the Alberta indexation factor.

(8) The Manitoba 2023 Budget announced an increase in the Basic Personal Amount to $15,000 for 2023, with 2024 and future years to be increased for indexation.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $15,705 in 2024 without paying any federal tax, and can earn anywhere from $8,481 to $21,885, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2024 tax credits - tax amounts.

Revised: September 20, 2024

 

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