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2025 Non-Refundable Personal Tax Credits

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 most federal and provincial/territorial tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories. All notes are below the table for other provinces/territories.

TaxTips.ca - 2025 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 $16,129 $11,067 $14,250 $8,744 $13,396 $12,747
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		 16,129 9,043 12,103 8,744 10,499 10,823
   -reduced when spousal/dependant income exceeds     0 905 1,210 874 1,051 1,082
   -eliminated when spousal/dependant income exceeds     16,129 9,948 13,313 9,618 11,550 11,905
      Fed NL PE NS NB ON
Age amount  (age 65+) (3) 30100 58080 9,028 7,064 6,510 4,269 6,037 6,223
   -reduced when income exceeds     45,522 38,712 36,600 30,828 44,945 46,330
   -eliminated when income exceeds     105,709 85,805 80,000 59,288 85,192 87,817
Senior supplementary amount  (age 65+) SK only   58220 0 0 0 0 0 0
Disability amount 31600 58440 10,138 7,467 6,890 7,341 10,010 10,298
Disability amount supplement for taxpayers under 18 31600 58440 5,914 3,514 4,019 3,449 5,840 6,007
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     3,464 2,987 2,354 2,346 3,420 3,518
    -eliminated when above expenses exceed     9,378 6,501 6,373 5,795 9,260 9,525
      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		 2,687 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		 8,601 0 0 0 0 6,008
    -reduced when relative's income exceeds     20,197 0 0 0 0 20,554
    -eliminated when relative's income exceeds     28,798 0 0 0 0 26,562
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 0 3,514 2,446 4,898 5,839 0
   -reduced when relative's income exceeds     0 17,175 11,953 13,677 19,942 0
   -eliminated when relative's income exceeds     0 20,689 14,399 18,575 25,781 0
      Fed NL PE NS NB ON
Infirm dependant amount (age 18+) was 306 58200 0 3,515 2,446 2,885 5,839 0
   -reduced when dependant income exceeds     0 7,552 4,966 5,859 8,285 0
   -eliminated when dependant income exceeds     0 11,067 7,412 8,744 14,124 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 1,762
      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 2,833 2,410 1,678 1,637 2,798 2,885
Maximum medical expenses for other eligible dependants (each)  (5) 33199 58729 n/a n/a n/a n/a n/a 15,551
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 33199 58729 2,833 2,410 1,678 1,637 2,798 2,885
Eligible adoption expenses - maximum per child  31300 58330 19,580 14,935 0 0 0 15,551
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 1,471 0 0 0 0 0
Indexing factor for 2025 (6)     1.027 1.023 1.000 1.000 1.027 1.028
      Fed (1)(2) NL PE (4) NS (3) NB ON

 

TaxTips.ca - 2025 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type Federal
Line #		 Prov/Terr
Line #		 MB (8)
10.8% 		SK (9)
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 $19,491 $22,323 $12,932 $16,129 $17,842 $19,274
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 19,491 22,323 11,073 16,129 17,842 19,274
   -reduced when spousal/dependant income exceeds     0 1,949 0 1,108 0 0 0
   -eliminated when spousal/dependant income exceeds     9,134 21,440 22,323 12,181 16,129 17,842 19,274
      MB SK AB BC YT NT NU
Age amount (age 65+) (3) 30100 58080 3,728 5,785 6,221 5,799 9,028 8,727 12,303
   -reduced when income exceeds     27,749 43,065 46,308 43,169 45,522 45,522 45,522
   -eliminated when income exceeds     52,602 81,632 87,781 81,829 105,709 103,702 127,542
Senior supplementary amount  (age 65+) SK only   58220 0 2,028 0 0 0 0 0
Disability amount 31600 58440 6,180 13,986 17,219 9,699 10,138 14,469 16,405
Disability amount supplement for taxpayers under 18 31600 58440 3,605 13,986 12,922 5,659 5,914 5,914 5,914
    -reduced when total child care and attendant care expenses claimed exceed     2,112 3,277 3,524 3,285 3,464 3,464 3,464
    -eliminated when above expenses exceed     5,717 17,263 16,446 8,944 9,378 9,378 9,378
      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 2,687 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 5,659 8,601 0 0
    -reduced when relative's income exceeds     0 0 0 19,151 20,197 0 0
    -eliminated when relative's income exceeds     0 0 0 24,810 28,798 0 0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 3,605 13,986 12,922 0 0 5,914 5,914
   -reduced when relative's income exceeds     12,312 19,108 20,545 0 0 20,197 20,197
   -eliminated when relative's income exceeds     15,917 33,094 33,467 0 0 26,111 26,111
      MB SK AB BC YT NT NU
Infirm dependant amount (age 18+) was 306 58200 3,605 13,986 12,923 0 0 5,914 5,914
   -reduced when dependant income exceeds     5,115 7,938 8,536 0 0 8,391 8,391
   -eliminated when dependant income exceeds     8,720 21,924 21,459 0 0 14,305 14,305
Child amount for dependent children under 19 (SK only)(each)   58210 0 7,704 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 1,719 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 2,680 2,884 2,689 2,833 2,833 2,833
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 2,680 2,884 2,689 2,833 2,833 2,833
Eligible adoption expenses - maximum per child (7) 31300 58330 10,000 0 19,354 19,580 19,580 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 1,471 0 0
Indexing factor for 2025 (6)     1.000 1.027 1.020 1.028 1.027 1.027 1.027
      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. The Nova Scotia 2024 Budget introduced indexing for 2025 for several select personal tax credits. The 2025 indexation rate is 1.031. Most personal tax credits are not indexed.

(4) The PEI 2024 budget increases several select 2025 personal tax credit amounts and thresholds.

(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.  PEI do not use indexing for their personal income tax system. Manitoba only indexes the basic personal amount, which is increased 1.2% for 2025, and their other tax credits are not indexed. See Nova Scotia above re their 2025 indexation.

(7) Alberta's Bill 32 capped indexation increases at 2% for 2025 and later years. Without Bill 32, the indexation rate would have been an increase of 2.9% for 2025.

(8) The Manitoba 2024 Budget announced that the Basic Personal Amount would be phased out over a net income range of $200,000 to $400,000.

(9) Saskatchewan's December 2024 Affordability Measures included increases to many tax credits for 2025 and subsequent years.

Every taxpayer gets a tax credit for the basic personal amount (BPA), so any person can earn taxable income of $16,129 in 2024 without paying any federal tax (federal BPA is reduced over certain thresholds), and can earn anywhere from $8,744 to $22,323, depending on the province or territory in which they live, without paying any provincial or territorial tax.