Personal Tax -> Non-refundable personal tax credit tables

Federal, provincial and territorial non-refundable personal tax credits (excluding Québec - see below)

A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero.

The personal tax credit tables list most of the federal, provincial and territorial non-refundable tax credits.

The base amount tables  show the amounts to which the lowest tax rate is applied, to get the actual tax credit that is deducted from tax payable.  The applicable tax rate is noted at the top of each column.  Some of the amounts are reduced when net income exceeds a certain level.

The tax credit amount tables show the actual tax credit amounts (base amount x tax rate).

Base amount tables for non-refundable tax credits